Publications of the Research Unit Corporate Taxation and Public Finance

  1. Discussion and Working Paper // 2018

    Bureaucratic Competence and Procurement Outcomes

    Does a more competent public bureaucracy contribute to better economic outcomes? We address this question in the context of the US federal procurement of services and works by combining contract-level data…

  2. Refereed Journal // 2018

    Balanced Budget Rules and Fiscal Outcomes: Evidence from Historical Constitutions

    This paper studies the reduced-form effects of constitutional-level balanced budget rules (BBRs) on scal outcomes. Using historical data for a large set of countries dating back to the nineteenth …

  3. ZEW Discussion Paper No. 18-036 // 2018

    Cross-Border Tax Evasion After the Common Reporting Standard: Game Over?

    We study the short term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Our sample…