Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 22-032 // 2022

    Democracy and the Quality of Economic Institutions: Theory and Evidence

    We present a simple model, illustrating how democracy may improve the quality of the economic institutions. The model further suggests that institutional quality varies more across autocracies than across…

  2. ZEW policy brief No. 22-03 // 2022

    The Centralization of Natural Gas Procurement in the EU: An Economic Perspective

    In this policy brief, we review the main trade-offs associated with joint procurement, or procurement “centralization”, as identified by procurement scholars. We then focus on the specific case of natural …

  3. ZEW Discussion Paper No. 22-030 // 2022

    Targeted Bidders in Government Tenders

    A set-aside restricts participation in procurement contests to targeted firms. Despite being widely used, its effects on actual competition and contract outcomes are ambiguous. We pool a decade of US federal…

  4. Refereed Journal // 2022

    Democracy and the Quality of Economic Institutions: Theory and Evidence

    We present a simple model, illustrating how democracy may improve the quality of the economic institutions. The model further suggests that institutional quality varies more across autocracies than across…

  5. Refereed Journal // 2022

    Taxes and Business Philanthropy in Armenia

    The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this…