Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 21-050 // 2021

    Dispelling the Shadow of Fiscal Dominance? Fiscal and Monetary Announcement Effects for Euro Area Sovereign Spreads in the Corona Pandemic

    We use event study regressions to compare the impact of EU monetary versus fiscal policy announcements on government bond spreads of ten euro member countries. Our motivation is to evaluate which of the two…

  2. ZEW Discussion Paper No. 21-047 // 2021

    Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

    Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether…

  3. ZEW policy brief No. 21-02 // 2021

    EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

    As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European…

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

    Taxing the Digital Economy – An Academic Perspective

  5. ZEW Discussion Paper No. 21-040 // 2021

    Are Your Tax Problems an Opportunity Not to Pay Taxes? Evidence From a Randomized Survey Experiment

    Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…