Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Contributions to Edited Volumes and Conference Proceedings // 2006

    Auswirkungen einer Länderfusion auf die öffentlichen Finanzen am Beispiel von Schleswig-Holstein und Hamburg

    Corporate Taxation and Public Finance
  2. Monograph // 2006

    Reform der Einkommens- und Unternehmensbesteuerung durch die Duale Einkommensteuer

    Corporate Taxation and Public Finance
  3. ZEW Discussion Paper No. 06-075 // 2006

    German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach

    This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing…

    Corporate Taxation and Public Finance
  4. ZEW Discussion Paper No. 06-072 // 2006

    Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? - Evidence from German Multinationals

    This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that…

    Corporate Taxation and Public Finance
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    ZEWnews English edition // 2006

    No. 4 - 2006

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    Corporate Taxation and Public Finance Exchange Innovation
  6. Refereed Journal // 2006

    The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy

    Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly…

    Corporate Taxation and Public Finance
  7. ZEW Discussion Paper No. 06-068 // 2006

    The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

    This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect…

    Corporate Taxation and Public Finance
  8. ZEW Discussion Paper No. 06-067 // 2006

    Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

    This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates of German…

    Corporate Taxation and Public Finance
  9. ZEW Documentation No. 06-05 // 2006

    Innovationsbarrieren und internationale Standortmobilität - Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft

    Corporate Taxation and Public Finance