Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 04-76 // 2004

    Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals

    Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific…

  2. ZEW Discussion Paper No. 04-74 // 2004

    Public Sector Decentralization: Measurement Concepts and Recent International Trends

    This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and…