Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW expert brief No. 23-02 // 2023

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases

    In this report we update the quantitative analysis of the PEPP and PSPP conduct and analyze whether reinvestments are actually made in accordance to these claims. In prior versions of our report, we have…

  2. Refereed Journal // 2023

    The Distorting Effects of Imputation Systems on Tax Competition in the EU

    The design of corporate income tax systems and thus the taxation of (cross-border) dividends are encompassed within the sovereignty of the Member States of the European Union (EU). However, these rules are…

  3. Discussion and Working Paper // 2023

    Transparency and Policy Competition: Experimental Evidence from German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…

  4. ZEW Discussion Paper No. 23-007 // 2023

    Transparency and Policy Competition: Experimental Evidence From German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…

  5. Discussion and Working Paper // 2023

    What Are the Priorities of Bureaucrats? Evidence from Conjoint Experiments with Procurement Officials

    While effective bureaucracy is crucial for state capacity, its decision-making remains a black box. We elicit preferences of 900+ real-world public procurement officials in Finland and Germany. This is an…