Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 18-046 // 2018

    Capital Gains Taxation and Funding for Start-Ups

    We examine how capital gains taxes affect investment in start-up (i.e., pre-IPO) firms. Using data on capital raised by start-up firms in individual funding rounds, we estimate the effect of the SBJA of 2010,…

  2. ZEW Discussion Paper No. 18-045 // 2018

    Can the Private Sector Ensure the Public Interest? Evidence from Federal Procurement

    We empirically investigate the effect of procurement oversight on contract outcomes. In particular, we stress a distinction between public and private oversight: the former is a set of bureaucratic checks…