Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // forthcoming

    Political Consequences of Consumer Debt Relief

    Many democracies operate consumer debt relief programs. These are often implemented or adjusted during the election cycle, but their political effects are not well-understood. We investigate if debt relief can…

  2. ZEW Discussion Paper No. 26-042 // 2026

    Free to Roam, Hard to Tax? The Tax Implications of Digital Nomad Visas in the EU

    A growing number of countries have introduced Digital Nomad Visas (DNVs) to accommodate the rise of location-independent remote work, often paired with tax incentives. Using simulation analysis, this paper…