Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2021

    International Taxation and Productivity Effects of M&As

    We investigate how changes in firm productivity after M&As are affected by differences in profit taxation between the target and the acquirer. We argue that tax differentials distort the efficient allocation of…

  2. Expertises // 2020

    Der EU-Vorschlag zum Country-by-Country Reporting im Internet – Kosten, Nutzen, Konsequenzen

    During the debate on base erosion and profit shifting of multinational firms, the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting…

  3. ZEW expert brief No. 20-16 // 2020

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases – Update December 2020

    Since March 2020, the Eurosystem has been purchasing government bonds under the Pandemic Emergency Purchase Programme (PEPP). The PEPP was set up as a non-standard policy measure to encounter the economic…