Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 23-058 // 2023

    State-Owned Enterprises, Fiscal Transparency, and the Circumvention of Fiscal Rules: The Case of Germany

    State-owned enterprises (SOEs) provide opportunities for a more flexible and marketbased provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…

  2. ZEW Discussion Paper No. 23-053 // 2023

    Favoritism by the Governing Elite

    In this paper, we study the extent to which ministers engage in regional favoritism. We are the first to provide a comprehensive analysis of a larger set of the governing elite, not just focusing on the primary…

  3. Discussion and Working Paper // 2023

    Favoritism by the Governing Elite

    In this paper, we study the extent to which ministers engage in regional favoritism. We are
    the first to provide a comprehensive analysis of a larger set of the governing elite, not just
    focusing on the primary…

  4. Discussion and Working Paper // 2023

    Bureaucratic Frictions and Innovation Procurement

    Is work overload a friction to public agencies? Using data on R&D procurements, patents, and contracting units from a US federal agency, we investigate how officer workload impacts innovation procurement…

  5. Non-Refereed Journal // 2023

    Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?

    Various obstacles, such as a shortage of skilled workers, high labour costs, high corporate taxes, as well as increasing regulatory density and high-energy costs, hamper investment in Germany. In particular, the…

  6. Refereed Journal // 2023

    Clustered Bids in First-Price Auctions: Collusion or Competition?

    Clustering of the two most competitive bids in first-price auctions can be indicative of collusive behavior. However, it can also reflect non-cooperative strategies under complete information. I propose a simple…

  7. Refereed Journal // 2023

    Elites and health infrastructure improvements in industrializing regimes

    We examine the political economy factors behind rising public health infrastructure investments in industrializing regimes. To this end, we compile information on more than 5,000 Prussian politicians, digitize…

  8. ZEW Discussion Paper No. 23-037 // 2023

    The Value of a Loss: The Impact of Restricting Tax Loss Transfers

    We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax shield after a substantial ownership change. We use staggered changes to anti-loss…

  9. 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…