Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2021

    Buyer’s Role in Innovation Procurement: Evidence from U.S. Military R&D Contracts

    This study provides the first quantification of buyers’ role in the outcome of R&D procurement contracts. We combine together four data sources on US federal R&D contracts, follow-on patented inventions,…

  2. ZEW expert brief No. 21-03 // 2021

    Dispelling the Shadow of Fiscal Dominance?

    The COVID-19 pandemic has put the public finances of industrial countries under severe stress. The resulting recession has not only led to shortfalls in tax revenues but also to increased public expenditures.…

  3. ZEW Discussion Paper No. 21-033 // 2021

    What Are the Priorities of Bureaucrats? Evidence From Conjoint Experiments With Procurement Officials

    A well-functioning bureaucracy is a precondition for efficient public goods provision. However, bureaucratic decision-making is still largely seen as a black box. We provide novel insights into the preferences…

  4. ZEW Discussion Paper No. 21-032 // 2021

    Regional Redistribution of Mineral Resource Wealth in Africa

    We study the economic implications of mineral resource activity for non-mining regions at the grid-level across the African continent. We find that capital cities benefit from mineral resource activity anywhere…

  5. ZEW Discussion Paper No. 21-031 // 2021

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources spatially within countries. We use a large sample of enterprise surveys spanning…

  6. ZEW Discussion Paper No. 21-030 // 2021

    Regional Favoritism and Human Capital Accumulation in Africa

    We study the long-run implications of regional and ethnic favoritism in Africa. Combining geocoded individual-level survey data from the Demographic and Health Survey (DHS) with data on national leaders’…