Publications of the Research Unit Corporate Taxation and Public Finance

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  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…

    Corporate Taxation and Public Finance
  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…

    Corporate Taxation and Public Finance
  3. Expertises // 2004

    Eignung von Strukturindikatoren als Instrument zur Bewertung der ökonomischen Performance der EU-Mitgliedstaaten

    Corporate Taxation and Public Finance
  4. Expertises // 2004

    Der IBC Taxation Index 2003 - Eine geographische Erweiterung

    This publication presents the effective tax burden of companies and on highly skilled man power of additional regions in Europe and complements the IBC Taxation Index 2003.

    Corporate Taxation and Public Finance
  5. ZEW Discussion Paper No. 04-64 // 2004

    GPD-linked Bonds as a Financing Tool for Developing Countries and Emerging Markets

    The paper examines the applicability of GDP-linked bonds for the financing of developing countries and emerging markets. GDP-linked bonds are bonds of which the coupon and/or redemption payments are tied to…

    Corporate Taxation and Public Finance
  6. Refereed Journal // 2004

    Is the view from the Eurotower purely European? - National Divergence and ECB Interest Rate Policy

    Corporate Taxation and Public Finance
  7. ZEW-Wirtschaftsanalysen Vol. 75 // 2004

    Erbschaftsteuerbelastung im internationalen Vergleich

    Corporate Taxation and Public Finance
  8. Non-Refereed Journal // 2004

    Die Gewerblichkeit von Grundstücksveräußerungen - Bestandsaufnahme und Analyse der Rechtsprechung des BFH zur Drei-Objekt-Grenze

    Corporate Taxation and Public Finance
  9. Non-Refereed Journal // 2004

    Die steuerliche Attraktivität der Schweiz als Unternehmensstandort im internationalen und interregionalen Vergleich

    Corporate Taxation and Public Finance