Projects of the Research Unit Corporate Taxation and Public Finance

  1. Project // 01.12.2017 – 31.05.2019

    The German Real Estate Transfer Tax and Local Government Revenues

    This project aims at studying the effects of the real estate transfer tax in Germany on the municipalities' budgets. In 2006, the reform of fiscal federalism shifted the tax-setting authority over the real estate…

  2. Project // 01.12.2017 – 31.03.2018

    How Europe can deliver - Dissemination

    In a previous project a study on the optimal division of competences between the EU and its member states („How Europe can deliver“) was written.   Within this project, for the purpose of communicating and…

  3. Project // 01.10.2017 – 30.04.2018

    Benchmark Study: Tax Attractiveness for Digital Business Models – Update 2018

    The digitalization of the economy is considered the most important development since the industrial revolution. The economic locational factors for digital business models are thus of high relevance for policy…

  4. Project // 01.10.2017 – 31.12.2018

    Software Infrastructure for Behavioral Experiments and Automated Internet Data Collections

    This projects aims at the further development of IT infrastructure at the ZEW towards internet related requirements and research projects. Tools are to be improved, which enable ZEW Researchers at low variable…

  5. Project // 01.09.2017 – 31.08.2018

    Research Support of the Independent Advisory Board of the German Stability Council 2018

    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…

  6. Project // 01.08.2017 – 31.07.2018

    Tax Transparency: Does it pay to be transparent? On the Dynamics of Voluntary Tax Disclosure

    In the last decade the global landscape of tax transparency has gone through a revolution. Multinationals are facing an increasingly challenging tax environment which ranges from progressively more stringent tax…

  7. Project // 01.08.2017 – 31.10.2018

    Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017

    Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal…

  8. Project // 01.08.2017 – 31.07.2018

    Intergenerational Mobility and Redistribution: Survey Evidence from German Politicians

    Do concerns of intergenerational mobility affect redistributive preferences and policy choices? We shed light on these questions both by conducting large-scale online survey experiments with German politicians…

  9. Project // 01. – 31.08.2017

    Public Country-by-Country Reporting

    During the debate on base erosion and profit shifting of multinational firms the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting, has…