Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 10-052 // 2010

    Small is Beautiful - Experimental Evidence of Donors' Preferences for Charities

    This paper examines how providing potential donors with information about the revenues of a charity affects charitable contributions. When individuals make a real-life donation decision, they usually do not have…

  2. ZEWnews English edition // 2010

    No. 3 - 2010

  3. Refereed Journal // 2010

    Rate-Cutting Tax Reforms and Corporate Tax Competition in Europe

    While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best…