Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 21-033 // 2021

    What Are the Priorities of Bureaucrats? Evidence From Conjoint Experiments With Procurement Officials

    A well-functioning bureaucracy is a precondition for efficient public goods provision. However, bureaucratic decision-making is still largely seen as a black box. We provide novel insights into the preferences…

  2. ZEW Discussion Paper No. 21-032 // 2021

    Regional Redistribution of Mineral Resource Wealth in Africa

    We study the economic implications of mineral resource activity for non-mining regions at the grid-level across the African continent. We find that capital cities benefit from mineral resource activity anywhere…

  3. ZEW Discussion Paper No. 21-031 // 2021

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources spatially within countries. We use a large sample of enterprise surveys spanning…

  4. ZEW Discussion Paper No. 21-030 // 2021

    Regional Favoritism and Human Capital Accumulation in Africa

    We study the long-run implications of regional and ethnic favoritism in Africa. Combining geocoded individual-level survey data from the Demographic and Health Survey (DHS) with data on national leaders’…

  5. Refereed Journal // 2021

    Die Zukunft der Schuldenbremse nach der Pandemie: Einsichten aus einer Befragung aller 16 Landesparlamente

    The German constitutional fiscal rule (the „debt brake”) is increasingly subject to a reform debate that has intensified with the fiscal fallout from the Covid-19 pandemic. This article presents survey evidence…

  6. ZEW Discussion Paper No. 21-025 // 2021

    Monetary Incentives and the Contagion of Unethical Behavior

    We analyze both theoretically and empirically how monetary incentives and information about others’ behavior affect dishonesty. We run a laboratory experiment with 560 participants, each of whom observes a…