Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 21-079 // 2021

    Election Cycles in European Public Procurement

    This paper studies the existence of election cycles in public procurement in the European Union for the national level. We analyze different steps along the procurement process, namely the publication of the…

  2. ZEW Discussion Paper No. 21-077 // 2021

    How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

    We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…

  3. ZEW policy brief No. 21-07 // 2021

    Debt-Equity Bias Should Be Addressed on National Rather Than on EU Level

    The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible…

  4. Refereed Journal // 2021

    Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial

    We assess the impact of reminder frequency on the probability of paying overdue property taxes in a randomized controlled trial in China. One reminder a week (sent as a text message) considerably increases…