Projects of the Research Unit Corporate Taxation and Public Finance

  1. Project // 01.10.2022 - 31.08.2023

    The Incidence of Tax Evasion: Experimental Evidence from Italy

    Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…

  2. Project // 01.09.2022 - 31.08.2023

    Digitalization, tax savings and competition effects

    Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective antitrust…

  3. Project // 01.09.2022 - 31.08.2023

    Do they actually move? Tracing taxed induced migration with electricity consumption data

    The literature has shown that especially wealthy individuals and high income earners such as football superstars, inventors, or high income expats react strongly to differences in top tax rates across and within…

  4. Project // 01.06.2022 - 31.10.2022

    Update 2022 of the Country Index for Family Enterprises

    In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…

  5. Project // 01.06.2022 - 30.11.2023

    How Forward Looking Does the Federal Government Invest? Development of a Monitoring of the Future Orientation of the Federal Budget

    The current German government aims to make the 2020s "a decade of investment into the future”. In their coalition agreement, the coalition parties promise a significant increase in investment in climate…

  6. Project // 01.03.2022 - 30.09.2022

    From tax competition to coordinated global corporate taxation? Trends, prospects and negative effects on German family businesses

    In recent decades, international tax competition has intensified. In particular, due to the increasing introduction of preferential regimes and the exploitation of intangible assets, which is perceived as…

  7. Project // 01.02.2022 - 31.01.2024

    Titel des Projekts (Englisch): BAK Taxation Index 2022/2023

    In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From…

  8. Project // 01.01.2022 - 31.12.2022

    Risk-taking of fund managers and capital gains taxation in the US

    Studies show that funds with low managerial ownership shares significantly underperform, indicating that the manager’s incentives are not aligned with the fund shareholder’s interests. “Skin in the game”, i.e.…

  9. Project // 01.01.2022 - 31.12.2022

    MannheimTaxation: Does infrastructure compensate for higher taxes? Experimental evidence from a large-scale manager survey

    Firm location and investment decisions are crucial for the economic prosperity of local communities. To that effect, local governments have a variety of policy tools at their disposal through which they can…