Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 17-046 // 2017

    Tax Incentives for Research and Development and Their Use in Tax Planning

    This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types.…

  2. ZEW Discussion Paper No. 17-040 // 2017

    International Taxation and M&A Prices

    We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating…

  3. ZEWnews English edition // 2017

    09/10 - 2017