Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // 2025

    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 market-based provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…

  2. ZEW policy brief No. 25-01 // 2025

    Zukunftsquote im Bundeshaushalt 2024: Neuer Höchstwert für den Gesamthaushalt bei Rückschlag im Kernhaushalt

    Der Bundeshaushalt muss Zukunftsinvestitionen stärker priorisieren. Darüber besteht in der Theorie ein weit reichender Konsens. In der haushaltspolitischen Praxis ist es hingegen schwierig, dieses Ziel…

  3. Refereed Journal // 2025

    Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations

    Independent and high-quality evaluations of government policies are an important input for designing evidence-based policy. Institutional frictions and lack of incentives to write such evaluations, on the other…

  4. ZEW Discussion Paper No. 25-003 // 2024

    Invitation Messages for Business Surveys: A Multi-Armed Bandit Experiment

    This study investigates how elements of a survey invitation message targeted to businesses influence their participation in a self-administered web survey. We implement a full factorial experiment varying five…

  5. ZEW Discussion Paper No. 24-080 // 2024

    Discriminatory Taxation of Investment Funds in the European Union: How the CJEU Case-Law Keeps Ignoring Neutrality

    This paper examines the legal consequences and assesses the economic impact of the differing tax treatment of investment funds in Portugal, Germany, and Luxembourg before and after the Allianzgi-Fonds case…