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.…
National tax policy and the tax revenues it triggers cannot be analysed without reference to the international context. The main reason for this is a mobile tax base. The production factors capital and…
While experts and politicians pay considerable attention to efficiency considerations when they design reform strategies for the tax system and the welfare state, the public debate is dominated often by…
Tax policy decisions of states in competition for investments are regularly modelled in a very simplified way. However, complicated decisions, e.g., regarding the reform of corporate taxation in Germany, reveal…
In the debate on the consolidation of the (local) German budgets (states and municipalities) considerations aiming either at the consolidation of the revenue side (taxes) or expenditure side (transfer payments)…
The aim of this research project is to analyze empirically the impacts of company taxation on decisions of multinational companies. Both real investment decisions and the design of business activities seem to…
Besides hard eonomic facts, cultural factors and social norms find increasing attention in eonomic analyses to foster the full understanding of many micro- and macroeconomic phenomena. This also holds for…
The aim of the study is to provide information on the consequences that the adoption of a Common Corporate Tax Base (CCTB) would have on the size of the corporate tax bases of EU companies located in each of…
In the year 2006 on behalf of the Stiftung Familienunternehmen ZEW has developed the Country Index for Family Enterprises. The objective of that index is an international comparison of investment locations from…