Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW expert brief No. 20-14 // 2020

    Post COVID EU Recovery: Is There Room to Invest in Healthcare?

    “The COVID-19 crisis presents Europe with a challenge of historic proportions. The EU and its Member States have had to adopt emergency measures to preserve the health of the citizens and prevent a collapse…

  2. ZEW Discussion Paper No. 20-057 // 2020

    Incumbency and Expectations of Fiscal Rule Compliance: Evidence from Surveys of German Policy Makers

    In this paper, we analyze politicians’ expectations about future compliance with a fiscal rule, and in particular the dependence of the expectations on their role in parliament (opposition vs. incumbent…

  3. ZEW Discussion Paper No. 20-052 // 2020

    Complementary Bidding and the Collusive Arrangement: Evidence from an Antitrust Investigation

    A number of recent papers have proposed that a pattern of isolated winning bids may be associated with collusion. In contrast, others have suggested that bid clustering, especially of the two lowest bids, is…

  4. ZEW Discussion Paper No. 20-051 // 2020

    Internal Digitalization and Tax-Efficient Decision Making

    Our study investigates firms’ internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax…