Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW expert brief No. 22-08 // 2022

    The Other Government: State-Owned Enterprises in Germany and Their Implications for the Core Public Sector

    This paper aims to raise the awareness and knowledge about state-owned enterprises (SOEs) in Germany – a sizable but often ignored part of the overall public sector which the authors of this ZEW expert brief,…

  2. ZEW policy brief No. 22-07 // 2022

    Significant Costs, Limited Benefits: A Global Minimum Tax in Germany

    In order to curb tax-motivated profit shifting and limit international tax competition, 137 signatory countries to the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed in 2021 to introduce a…

  3. Refereed Journal // 2022

    Birthplace Diversity and Team Performance

    Using hand-collected and web-scraped data on 7,208 matches and 3,266 players from the highest division of German male football, this paper examines how birthplace diversity affects team performance. The results…

  4. ZEW Discussion Paper No. 22-049 // 2022

    Political Consequences of Consumer Debt Relief

    We study consumer debt relief as a tool of distributive politics and ask if debt relief can influence elections. We utilize quasi-experimental variation generated by a very large debt relief program enacted in…

  5. ZEW expert brief No. 22-07 // 2022

    Inflation of Objectives Instead of Focus on Inflation?

    In this analysis, we investigate ECB communication by analyzing more than 3,800 speeches from 1999 until 2022. The study measures the attention which ECB Council members pay to various implicit and explicit…

  6. ZEW Discussion Paper No. 22-036 // 2022

    The End of Work is Near, Isn’t It? Survey Evidence on Automation Angst

    We study the extent of automation angst and its role for policy preferences, labor market choices and real donation decisions using a customized survey in Germany and the US. We first document that a majority…