Publications of the Research Unit Corporate Taxation and Public Finance

  1. Discussion and Working Paper // 2006

    Expenditure reform in industrialised countries: a case study approach

    This study examines reforms of public expenditure in industrialised countries over the past two decades. We distinguish ambitious and timid reformers and analyse in detail reform experiences in eight case…

  2. ZEW Discussion Paper No. 06-030 // 2006

    Economic Effects of VAT Reform in Germany

    In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the…