Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 23-037 // 2023

    The Value of a Loss: The Impact of Restricting Tax Loss Transfers

    We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax shield after a substantial ownership change. We use staggered changes to anti-loss…

  2. ZEW-Kurzexpertise Nr. 23-04 // 2023

    Die ermäßigte Mehrwertsteuer in der Gastronomie

    Die Anwendung des ermäßigten Mehrwertsteuersatzes auf Restaurant-Dienstleistungen wird nach jetzigem Rechtsstand zum Jahresende auslaufen. Diese Ausnahme war 2020 als vorübergehende steuerpolitische Hilfe für…

  3. ZEW Discussion Paper Nr. 23-036 // 2023

    Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics

    We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among…

  4. ZEW Discussion Paper Nr. 23-035 // 2023

    Strategic Management in Public Procurement: The Role of Dynamic Capabilities in Equity and Efficiency

    A key issue in strategic management in the public sector is how government creates economic and social value through procurement. Unfortunately, most procurement studies are based on contract theories, which…

  5. ZEW Discussion Paper Nr. 23-028 // 2023

    Too Much “Skin in the Game” Ruins the Game: Evidence From Managerial Capital Gains Taxes

    Co-investment, often seen as a remedy for agency problems, may incentivize managers to cater to own preferences. We provide evidence that mutual fund managers with considerable co-investment stakes alter…

  6. ZEW Discussion Paper Nr. 23-027 // 2023

    From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses

    This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe…

  7. Referierte Fachzeitschrift // 2023

    Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis

    This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is…