Projects of the Research Unit Corporate Taxation and Public Finance

Abgeschlossene Projekte

  1. Project // 01.01.2008 – 30.11.2009

    Tax policy decisions in fiscal competition

    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…

  2. Project // 01.01.2008 – 31.12.2009

    Determinants of Public Sector Efficiency in Germany

    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)…

  3. Project // 01.01.2008 – 31.12.2009

    Tax effects on international business activities

    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…

  4. Project // 01.01.2008 – 30.11.2009

    Determinants of Welfare State Moral

    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…

  5. Project // 28.11.2007 – 27.11.2008

    Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model "European Tax Analyzer"

    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…

  6. Project // 01.10.2007 – 31.05.2008

    Update 2008 of the Country Index for Family Enterprises

    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…

  7. Project // 01.08.2007 – 28.02.2009

    The Future of EU Regional Policy

    Apart from the Common Agricultural Policy, Regional Policy is the most important policy field of the EU budget. While the goal to reduce regional welfare disparities in the EU is generally accepted in the EU,…

  8. Project // 01.08.2007 – 31.08.2008

    Evaluation of tax expenditures

    Evaluating state subsidies contributes to an improvement of efficiency in the allocation of public funds. Especially with regard to tax expenditures, there is need for external evaluation. The objective of this…

  9. Project // 01.06.2007 – 29.02.2008

    The problem of local debt in Germany due to increasing ways and mean advances: methods of resolution in an international comparison

    In this project, an international comparison of the possibilities for local governments to borrow money is made. Especially the role of ways and mean advances being more and more responsible for the increasing…