Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 99-28 // 1999

    Vertical Income Tax Externalities and Fiscal Interdependence: Evidence from the U.S

    Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis…

  2. ZEW Discussion Paper No. 99-27 // 1999

    A Model of Welfare Competition with Evidence from AFDC

    In this paper, we test empirically for strategic behavior among the states using the cash support program Aid to Families with Dependent Children (AFDC). To motivate the empirical work, we adapt Wildasin's [41]…

  3. ZEWnews English edition // 1999

    No. 4 - 1999

  4. ZEWnews English edition // 1999

    No. 3 - 1999

    • Debate on Effective Tax Burden of Corporations in Europe
    • Labour Mobility as Adjustment Mechanism for Euroland?
    • Exports in the Service Sector
    • Wage Subsidies Have Little Effect on Employment of Low-skilled Workers
    • Res…
  5. ZEWnews English edition // 1999

    No. 2 - 1999