Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 22-063 // 2022

    Measuring Democracy

    This short article contributes to the Elgar Encyclopedia of Public Choice by summarizing the literature on the measurement of democracy. I proceed in two step. In the first part, I describe the classical…

  2. Discussion and Working Paper // 2022

    Procuring Survival

    We investigate the impact of public procurement spending on business survival. Using Italy as a laboratory, we construct a large-scale dataset on firms---covering balance-sheet, income-statement, and…

  3. Discussion and Working Paper // 2022

    Elites and Health Infrastructure Improvements in Industrializing Regimes

    We collect information about more than 5,000 Prussian politicians, digitize administrative data on the provision of health-promoting public goods, and gather local-level information on workers’ movements to…

  4. Discussion and Working Paper // 2022

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources geographically within countries. Using enterprise surveys from low- and middle-income…

  5. Discussion and Working Paper // 2022

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources geographically within countries. Using enterprise surveys from low- and middle-income…

  6. ZEW expert brief No. 22-08 // 2022

    The Other Government: State-Owned Enterprises in Germany and Their Implications for the Core Public Sector

    This paper aims to raise the awareness and knowledge about state-owned enterprises (SOEs) in Germany – a sizable but often ignored part of the overall public sector which the authors of this ZEW expert brief,…

  7. ZEW policy brief No. 22-07 // 2022

    Significant Costs, Limited Benefits: A Global Minimum Tax in Germany

    In order to curb tax-motivated profit shifting and limit international tax competition, 137 signatory countries to the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed in 2021 to introduce a…