Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2021

    Die Zukunft der Schuldenbremse nach der Pandemie: Einsichten aus einer Befragung aller 16 Landesparlamente

    The German constitutional fiscal rule (the „debt brake”) is increasingly subject to a reform debate that has intensified with the fiscal fallout from the Covid-19 pandemic. This article presents survey evidence…

  2. ZEW Discussion Paper // 2021

    Monetary Incentives and the Contagion of Unethical Behavior

    We analyze both theoretically and empirically how monetary incentives and information about others’ behavior affect dishonesty. We run a laboratory experiment with 560 participants, each of whom observes a…

  3. ZEW Discussion Paper // 2021

    Collaborative Tax Evasion in the Provision of Services to Consumers – a Field Experiment

    We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a…

  4. ZEW Discussion Paper // 2021

    Taxes and Business Philanthropy in Armenia

    The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this…

  5. ZEW Discussion Paper // 2021

    How Does the Evolution of R&D Tax Incentives Schemes Impact Their Effectiveness? Evidence From a Meta-Analysis

    A growing interest in R&D tax incentive policies has given rise to a large number of evaluations, which provide contrasting results about their effectiveness. Our meta- analysis aims to explain the…

  6. ZEW Discussion Paper // 2021

    Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

    The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered…