Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 24-050 // 2024

    On the Role of EU Cohesion Policy for Climate Policy

    Cohesion policy in the European Union (EU) has been widely accepted as a tool to advance the catch-up process, i.e., helping member countries with lower GDP per capita to grow faster economically in order to…

  2. ZEW Discussion Paper No. 24-048 // 2024

    Constraining and Enabling Factors of a Successful Regional Policy in Europe

    Recent papers show that the impact of Cohesion Policy is not uniform in space but larger, smaller or insignificant depending on the regions. These outcomes mostly depend on the characteristics of each territory…

  3. ZEW policy brief No. 24-10 // 2024

    Rethinking EU Cohesion Policy

    Cohesion Policy (CP) has been a central economic policy tool of the EU for several decades. In the current context of fundamental challenges facing the EU, and ahead of the next seven-year budgetary cycle,…

  4. Refereed Journal // 2024

    The regional economics of mineral resource wealth in Africa

    We study the regional economics of mineral resource activity in Africa. Using geocoded data on mine openings and closures in Africa, we document that mining regions experience local economic booms while a mine…

  5. Refereed Journal // 2024

    Die ermäßigte Umsatzsteuer in der Gastronomie - Bewertung und subventionspolitische Schlussfolgerungen

    Nach einer kontroversen Debatte ist Ende 2023 die temporäre Anwendung des ermäßigten Umsatzsteuersatzes für die Gastronomie in Deutschland ausgelaufen. Die Autorinnen und Autoren beleuchten dieses…

  6. Discussion and Working Paper // 2024

    Targeted bidders in government tenders

    A set-aside promotes a more equitable procurement process by restricting participation in government tenders to small or disadvantaged businesses. Yet its micro-effects on tender outcomes (competition and…

  7. Discussion and Working Paper // 2024

    Procuring Survival

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

  8. Refereed Journal // 2024

    How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting

    We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country-by-country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the…