Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2021

    International Taxation and Productivity Effects of M&As

    We investigate how changes in firm productivity after M&As are affected by differences in profit taxation between the target and the acquirer. We argue that tax differentials distort the efficient allocation of…

  2. Refereed Journal // 2021

    Euro area reform preferences of Central and Eastern European economic experts

    This study explores the positions of economic experts from Central and Eastern European (CEE) Member States in the euro reform debate. Given the dominant voices from French and German politicians and academics…

  3. Expertises // 2020

    Der EU-Vorschlag zum Country-by-Country Reporting im Internet – Kosten, Nutzen, Konsequenzen

    During the debate on base erosion and profit shifting of multinational firms, the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting…

  4. ZEW expert brief No. 20-16 // 2020

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases – Update December 2020

    Since March 2020, the Eurosystem has been purchasing government bonds under the Pandemic Emergency Purchase Programme (PEPP). The PEPP was set up as a non-standard policy measure to encounter the economic…