Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2025

    Public procurement as an innovation policy: Where do we stand?

    Scholars and policymakers have long recognized the potential of public procurement as an industrial policy tool to incentivize innovation. However, it remains unclear to what extent this potential has been…

  2. Non-Refereed Journal // 2025

    Der Weg zu mehr Wirkungsorientierung im Bundeshaushalt

    In international comparison, Germany is considered a latecomer when it comes to performance budgeting. After clarifying the central concepts of goal- and impact-oriented budgeting and its historical foundations,…

  3. Refereed Journal // 2025

    State-owned enterprises, fiscal transparency, and the circumvention of fiscal rules: The case of Germany

    State-owned enterprises (SOEs) provide opportunities for a more flexible and market-based provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…

  4. ZEW Discussion Paper No. 25-003 // 2025

    Invitation Messages for Business Surveys: A Multi-Armed Bandit Experiment

    This study investigates how elements of a survey invitation message targeted to businesses influence their participation in a self-administered web survey. We implement a full factorial experiment varying five…

  5. ZEW policy brief No. 25-01 // 2025

    Zukunftsquote im Bundeshaushalt 2024: Neuer Höchstwert für den Gesamthaushalt bei Rückschlag im Kernhaushalt

    Der Bundeshaushalt muss Zukunftsinvestitionen stärker priorisieren. Darüber besteht in der Theorie ein weit reichender Konsens. In der haushaltspolitischen Praxis ist es hingegen schwierig, dieses Ziel…

  6. Refereed Journal // 2025

    Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations

    Independent and high-quality evaluations of government policies are an important input for designing evidence-based policy. Institutional frictions and lack of incentives to write such evaluations, on the other…

  7. Refereed Journal // 2025

    Complementary bidding and the collusive arrangement: Evidence from an antitrust investigation

    Clustered bids and a missing mass of nearly tied bids have both been proposed as markers of collusion. We present causal empirical evidence from an actual pro- curement cartel that bidding involves both…