Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2021

    Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial

    We assess the impact of reminder frequency on the probability of paying overdue property taxes in a randomized controlled trial in China. One reminder a week (sent as a text message) considerably increases…

  2. Refereed Journal // 2021

    Die Überdeckung der Next Generation EU-Schulden im Entwurf des neuen EU-Eigenmittelbeschlusses: Ausmaß und Haftungskonsequenzen

    This analysis addresses the guarantees for the EU debt to be raised under the new EU own resource decision to finance the Corona reconstruction plan Next Generation EU (NGEU). Member States have accepted the…

  3. ZEW Discussion Paper No. 21-063 // 2021

    Centralized Procurement and Delivery Times: Evidence from a Natural Experiment in Italy

    We study how delivery times and prices for hospital medical devices respond to the introduction of centralized procurement. Our identification strategy leverages a legislative change in Italy that mandated…

  4. Refereed Journal // 2021

    The ECB Under the Threat of Fiscal Dominance – The Individual Central Banker Dimension

    This paper examines the threat of fiscal dominance for central banks with a focus on the individual dimension. A general symptom of fiscal dominance is a feedback loop from sovereign debt developments to…

  5. ZEW Discussion Paper No. 21-059 // 2021

    Buyers’ Workload and R&D Procurement Outcomes: Evidence From the US Air Force Research Lab

    Does workload constitute a bottleneck to a public agency’s mission, and if so, to what extent? We ask these questions in the context of the US government’s procurement of R&D. We link tender, contract, patent,…

  6. ZEW Discussion Paper No. 21-055 // 2021

    The Future of the European Fiscal Union: Survey Results From Members of National Parliaments in France, Italy and Germany

    Using data from a unique survey of members of parliaments in France, Germany and Italy in 2018, we estimate the effects of three dimensions on EU and euro area fiscal reform preferences: nationality, political…