Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // forthcoming

    Political Consequences of Consumer Debt Relief

    Many democracies operate consumer debt relief programs. These are often implemented or adjusted during the election cycle, but their political effects are not well-understood. We investigate if debt relief can…

  2. Refereed Journal // forthcoming

    Harnessing Deductions to Increase Tax Compliance and Formalization

    We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…

  3. Contributions to Edited Volumes and Conference Proceedings // forthcoming

    Measuring Democracy

  4. ZEW Discussion Paper No. 26-012 // 2026

    Excess Profit Taxes in Times of Crisis: The Example of the Inframarginal Revenue Cap in the EU Electricity Market

    We conduct a data-based policy evaluation of the first large-scale, EU-wide excess profit tax, implemented during the 2022 European energy crisis to tax the windfall profits of inframarginal electricity…

  5. ZEW policy brief No. 26-05 // 2026

    Falke oder Taube in der Nachfolge von Christine Lagarde an der EZB-Spitze? Einsichten aus einer KI-Analyse öffentlicher Reden

    Die letzte Amtszeit von Christine Lagarde endet im Oktober 2027. Presseberichten zufolge erwägt sie einen früheren Amtsverzicht. Als mögliche Kandidatinnen und Kandidaten für ihre Nachfolge an der Spitze der EZB…