Projects of the Research Unit Corporate Taxation and Public Finance

Laufende Projekte

  1. Project // 01.06.2022 – 31.03.2024

    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 …

Abgeschlossene Projekte

  1. Project // 01.12.2022 – 31.05.2023

    The Effectiveness and Distributional Consequences of Excess Profit Taxes or Windfall Taxes in Light of the Commission’s Recommendation to Member States

    Gas and electricity prices reached record levels in 2021 and again hit all-time highs in 2022, in particular following the Russian invasion of Ukraine. The skyrocketing electricity prices across Europe are…

  2. Project // 01.06.2022 – 31.01.2023

    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…

  3. Project // 01.03. – 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 …

  4. Project // 01.02.2022 – 31.01.2024

    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.…

  5. Project // 01.01. – 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…

  6. Project // 01.01.2022 – 31.08.2023

    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. …

  7. Project // 01.11.2021 – 30.09.2022

    Bundesländerindex Familienunternehmen

    The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform…

  8. Project // 01.11.2021 – 31.10.2022

    Is the European Central Bank on its way to being overloaded?

    The Corona pandemic continues to have a major impact on social and economic activities in Europe at the end of 2021. Measures against the spread of the virus, such as lockdowns and short-time work, pose…