Publications of the Research Unit Corporate Taxation and Public Finance

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  1. Expertises // 2003

    Towards a Single Market in Asset Management

    Corporate Taxation and Public Finance
  2. ZEW Discussion Paper No. 03-30 // 2003

    Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften

    Corporate Taxation and Public Finance
  3. ZEW Discussion Paper No. 03-16 // 2003

    Poverty Alleviation and the Degree of Centralisation in European Schemes of Social Assistance

    In this paper, the relationship between the degree of centralisation and the distributive outcomes in European schemes of social assistance is investigated. For this purpose, a scheme of classification suitable…

    Corporate Taxation and Public Finance
  4. ZEW Discussion Paper No. 03-13 // 2003

    Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders

    The paper revisits the local determinants of crime using a spatial model distinguishing between resident and non-resident offenders. Employing data for German municipalities, the model is estimated by means of a…

    Corporate Taxation and Public Finance
  5. ZEW-Wirtschaftsanalysen Vol. 66 // 2003

    Steuerliche Abschreibung und Standortattraktivität

    Corporate Taxation and Public Finance
  6. Non-Refereed Journal // 2003

    Wirtschaftliche Nutzungsdauer, technische Nutzungsdauer oder gesetzliche Fixierung des Abschreibungszeitraums - zur Reform der steuerlichen Abschreibung für bewegliche Wirtschaftsgüter vor dem Hintergrund des Standortwettbewerbs

    Corporate Taxation and Public Finance
  7. Non-Refereed Journal // 2003

    Gesellschafter-Fremdfinanzierung und EG-Recht - Implikationen der EG-Rechtswidrigkeit von § 8a KStG für die Praxis und den Gesetzgeber

    Corporate Taxation and Public Finance
  8. ZEW Documentation No. 03-01 // 2003

    Stellungnahme zum Steuervergünstigungsabbaugesetz und weiteren steuerlichen Maßnahmen

    Corporate Taxation and Public Finance
  9. Refereed Journal // 2003

    Tax Base Effects and Fiscal Externalities of Local Capital Taxation: Evidence from a Panel of German Jurisdictions

    Corporate Taxation and Public Finance