Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW expert brief No. 22-05 // 2022

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases – Update June 2022

    The ECB is about to discontinue its net asset purchases. In December 2021, the ECB Council had already decided to end net purchases under the Pandemic Emergency Purchase Programme (PEPP) by the end of March…

  2. Refereed Journal // 2022

    Supplier Selection and Contract Enforcement: Evidence from Performance Bonding

    We analyze an important but little-studied institution for balancing supply risk in the management of procurement operations: performance bonding. By adding the surety as a third party that guarantees…

  3. ZEW expert brief No. 22-04 // 2022

    Representing the Future in Aging Societies: Policy Implications of the Voting Age Reform in Germany

    Aging societies face a fundamental challenge: How to represent future oriented policies in the politics of today? Voting age reforms and, more generally, policies that encourage the participation of the youth in…

  4. ZEW Discussion Paper No. 22-010 // 2022

    Privatizing Disability Insurance

    Public disability insurance (DI) programs in many countries face pressure to reduce their generosity in order to remain sustainable. In this paper, we investigate the welfare effects of giving a larger role to…

  5. Refereed Journal // 2022

    European Fiscal Reform Preferences of Parliamentarians in France, Germany, and Italy

    Using data from a unique survey of members of parliaments in France, Germany and Italy in 2018, we estimate the effects of three dimensions on EU and euro area fiscal reform preferences: nationality, political…

  6. Refereed Journal // 2022

    Tax policies in a transition to a knowledge-based economy – The effective tax burden of companies and highly skilled labour

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…