Projects of the Research Unit Corporate Taxation and Public Finance

Abgeschlossene Projekte

  1. Project // 01.03.2016 – 31.01.2018

    BAK Taxation Index 2016/2017

    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.…

  2. Project // 01.03.2016 – 28.02.2017

    International Profit Shifting: Its main Channels and Countermeasures

    This project analyses in detail some aspects of the current taxation system and determines a few ways in which multinational enterprises might use its loopholes for tax-planning purposes. For example, it is…

  3. Project // 01.02.2016 – 30.09.2017

    The Impact of Fiscal Councils on Budgetary Policy

    In recent decades, industrialised countries exhibited a tremendous increase in public debt reaching levels which are considered as unsustainable. Already in the past decades, legislators in multiple…

  4. Project // 01.02. – 31.10.2016

    Update 2016 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 …

  5. Project // 15.01.2016 – 31.03.2017

    R&D Tax Incentives – Study on Design Options and Impacts

    This project focuses on four topics:

    1. Models for designing an R&D tax incentive scheme for Germany with a particular focus on avoiding non-intended effects such as deadweight and re-declaration.
    2. Alternative funding…
  6. Project // 01.01.2016 – 30.09.2017

    Structure of Tax Systems in Europe – an Analysis of the Developments in the Member States of the European Union (and other Countries)

    The goal of the European Single Market has led to standardization in several areas within the European Union during the last years. However, this is not true for the tax systems that remain part of the autonomous…

  7. Project // 01.01.2016 – 30.04.2017

    Inverse December Fever: Tax avoidance behaviour of Austrian SME

    This project exploits rich administrative tax-return data on the population of Austrian small and medium enterprises and their owners to study the behavioral responses of firms to taxes. The preliminary results…

  8. Project // 28.10.2015 – 28.10.2016

    The Effects of Fundamental Tax Reforms on Effective Taxation

    Corporate tax systems in Europe usually discriminate between debt and equity by treating interest payments as a deductible expense and equity returns as a reward for company's owners. This is called the…

  9. Project // 01.09.2015 – 31.08.2016

    Research support of the independent advisory board of the German stability council

    ZEW researchers provided research support to the independent advisory board of the German stability council. They assist the council organizationally and contentwise with the preparation of its biannual…