Empirical Effects of Corporate Taxation

Empirical Effects of Corporate Taxation
Corporate Tax System Analyses
Empirical Effects of Corporate Taxation
Fiscal Institutions in the European Union
Fiscal Decision Making
Junior Research Group Public Procurement

The Research Area Comprises

  • Tax Compliance and Avoidance
  • Tax Transparency
  • Taxation of Digital Business Models
  • Taxation and Innovation

In the research area “Empirical Effects of Corporate Taxation”, ZEW economists investigate how tax regulations influence the decision-making behaviour of (multinational) companies and of individuals acting in a business context. The focus is particularly on responses to regulatory changes relating to tax compliance, transparency requirements and measures to combat aggressive tax avoidance, both in the context of income taxes and indirect taxes such as value added tax. Methodologically, the research draws on extensive company data sets and experimental evidence from field studies and surveys.