Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 20-057 // 2020

    Incumbency and Expectations of Fiscal Rule Compliance: Evidence from Surveys of German Policy Makers

    In this paper, we analyze politicians’ expectations about future compliance with a fiscal rule, and in particular the dependence of the expectations on their role in parliament (opposition vs. incumbent…

  2. ZEW Discussion Paper No. 20-052 // 2020

    Complementary Bidding and the Collusive Arrangement: Evidence from an Antitrust Investigation

    A number of recent papers have proposed that a pattern of isolated winning bids may be associated with collusion. In contrast, others have suggested that bid clustering, especially of the two lowest bids, is…

  3. ZEW Discussion Paper No. 20-051 // 2020

    Internal Digitalization and Tax-Efficient Decision Making

    Our study investigates firms’ internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax…