Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 20-069 // 2020

    Political Budget Cycles in European Public Procurement

    This paper studies whether political budget cycles occur in public procurement in the European Union. Using project- level data from Tenders Electronic Daily (2008-2018), I analyze different steps along the…

  2. ZEW Discussion Paper No. 20-064 // 2020

    Elite Structure and the Provision of Health-Promoting Public Goods

    We compile biographical information on more than 5,000 Prussian politicians and exploit newly digitized administrative data to examine whether landowning and landless elites differ in the extent to which they…

  3. ZEW Discussion Paper No. 20-063 // 2020

    On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

    In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and…