01-02/2026 – Tax Effects

A comprehensive reform process is currently underway in international tax policy – ranging from the global minimum tax to adjustments at the municipal level. How do these new rules interact, and what are their implications for firms and public budgets?

In the latest issue of ZEW Monthly, focusing on “Tax Effects”, we provide insights into our current research: on topics such as the economic effects of the global minimum tax, the influence of municipal taxes on investment and the question of how EU tax rules contribute to greater transparency and tax fairness.