Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper // 2021

    Procuring Survival

    Public spending (i.e., “G”) enables governments to fulfill their fiscal policies. This paper takes a micro perspective and quantifies the impact of procurement spending — a specific component of G — on firm…

  2. ZEW Discussion Paper // 2021

    Enforcement of Fiscal Rules: Lessons From the Fiscal Compact

    In 2012, 22 EU countries signed the Fiscal Compact, an intergovernmental agreement aimed at backing EU fiscal rules with national arrangements. The main objective of the Compact was to strengthen compliance.…

  3. ZEW Discussion Paper // 2021

    Election Cycles in European Public Procurement

    This paper studies the existence of election cycles in public procurement in the European Union for the national level. We analyze different steps along the procurement process, namely the publication of the…

  4. ZEW Discussion Paper // 2021

    How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-By-Country Reporting

    We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…