Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW expert brief No. 23-04 // 2023

    Die ermäßigte Mehrwertsteuer in der Gastronomie

    Die Anwendung des ermäßigten Mehrwertsteuersatzes auf Restaurant-Dienstleistungen wird nach jetzigem Rechtsstand zum Jahresende auslaufen. Diese Ausnahme war 2020 als vorübergehende steuerpolitische Hilfe für…

  2. ZEW Discussion Paper No. 23-036 // 2023

    Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics

    We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among…

  3. ZEW Discussion Paper No. 23-035 // 2023

    Strategic Management in Public Procurement: The Role of Dynamic Capabilities in Equity and Efficiency

    A key issue in strategic management in the public sector is how government creates economic and social value through procurement. Unfortunately, most procurement studies are based on contract theories, which…

  4. ZEW Discussion Paper No. 23-028 // 2023

    Too Much “Skin in the Game” Ruins the Game: Evidence From Managerial Capital Gains Taxes

    Co-investment, often seen as a remedy for agency problems, may incentivize managers to cater to own preferences. We provide evidence that mutual fund managers with considerable co-investment stakes alter…

  5. ZEW Discussion Paper No. 23-027 // 2023

    From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses

    This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe…

  6. Refereed Journal // 2023

    Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

    This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…

  7. Refereed Journal // 2023

    Immigrant religious practices and criminality: The case of Ramadan

    Ramadan has attracted negative publicity and criticism in Western countries with large Muslim immigrant populations. Are these attitudes justified? Does the behavior of Muslim immigrants negatively affect host…