Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // forthcoming

    Democracy and the Quality of Economic Institutions: Theory and Evidence

    We present a simple model, illustrating how democracy may improve the quality of the economic institutions. The model further suggests that institutional quality varies more across autocracies than across…

  2. Referierte Fachzeitschrift // forthcoming

    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…

  3. Referierte Fachzeitschrift // forthcoming

    Supplier Selection and Contract Enforcement: Evidence from Performance Bonding

    We analyze an important but little-studied institution for balancing supply risk in the management of procurement operations: performance bonding. By adding the surety as a third party that guarantees…

  4. Referierte Fachzeitschrift // forthcoming

    R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

    This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…

  5. ZEW Discussion Paper // 2022

    The End of Work is Near, Isn’t It? Survey Evidence on Automation Angst

    We study the extent of automation angst and its role for policy preferences, labor market choices and real donation decisions using a customized survey in Germany and the US. We first document that a majority…