Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 01-26 // 2001

    Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten

    The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of them can be overcome by using an approach presented by Devereux and Griffith. Based on their…

  2. ZEW Discussion Paper No. 01-11 // 2001

    Fiscal Externalities in Local Tax Competition: Empirical Evidence from a Panel of German Jurisdictions

    This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well…

  3. Contributions to Edited Volumes and Conference Proceedings // 2001

    Empirie des Steuerwettbewerbs: zum Stand der Forschung

  4. ZEWnews English edition // 2001

    No. 4 - 2001

    • Firm Formations in Germany
    • Outsourcing of ICT-Services
    • Employment in the German Financial Sector
    • Corporate Taxation in Europe
    • Ecological Tax Reform: Good Idea, Bad Implementation
    • ZEW Financial Market Test
    • Publications