Publications of the Research Unit Corporate Taxation and Public Finance

Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting…

• New ZEW President Achim Wambach Establishes Research Group "Market Design"
• Childhood Is a Decisive Factor in Income Disparities in the UK and the US
• Still Room for Improvement as EU Fibre-Optic Networks Expand
• Unil…

This paper analyzes the distribution of discretionary transfers from higher tiers of government in the process of fiscal adjustment in local jurisdictions which were hit by a negative revenue shock in formula…