Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 21-096 // 2021

    Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…

  2. Refereed Journal // 2021

    Election Cycles in European Public Procurement

    We study the existence of election cycles in public procurement in the European Union. Along the procurement process, we separately analyze contract notices, contract awards, and project completions. We point…

  3. ZEW expert brief No. 21-13 // 2021

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases – Update December 2021

    The ECB Council has to take a decision on the future of its asset purchase programmes as the monetary crisis support that was appropriate in the early phase of the pandemic needs to be adjusted to new…

  4. Contributions to Edited Volumes and Conference Proceedings // 2021

    The Role of Buyer Competence

    Chapter of e-book edited by Oriana Bandiera, Erica Bosio  and Giancarlo Spagnolo

  5. ZEW Discussion Paper No. 21-093 // 2021

    Procuring Survival

    Public spending (i.e., “G”) enables governments to fulfill their fiscal policies. This paper takes a micro perspective and quantifies the impact of procurement spending — a specific component of G — on firm…

  6. ZEW Discussion Paper No. 21-085 // 2021

    Enforcement of Fiscal Rules: Lessons From the Fiscal Compact

    In 2012, 22 EU countries signed the Fiscal Compact, an intergovernmental agreement aimed at backing EU fiscal rules with national arrangements. The main objective of the Compact was to strengthen compliance.…