Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // 2023

    The Distorting Effects of Imputation Systems on Tax Competition in the EU

    The design of corporate income tax systems and thus the taxation of (cross-border) dividends are encompassed within the sovereignty of the Member States of the European Union (EU). However, these rules are…

  2. Discussion und Working Paper // 2023

    Transparency and Policy Competition: Experimental Evidence from German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…

  3. ZEW Discussion Paper Nr. 23-007 // 2023

    Transparency and Policy Competition: Experimental Evidence From German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…

  4. ZEW Discussion Paper Nr. 23-002 // 2023

    Public Procurement as an Innovation Policy: Where Do We Stand?

    Economics and innovation scholars have long recognized the potential of public procurement to trigger innovation. To what extent has this potential been realized so far? What can be done to improve the…

  5. Discussion und Working Paper // 2023

    What Are the Priorities of Bureaucrats? Evidence from Conjoint Experiments with Procurement Officials

    While effective bureaucracy is crucial for state capacity, its decision-making remains a black box. We elicit preferences of 900+ real-world public procurement officials in Finland and Germany. This is an…

  6. ZEW Discussion Paper Nr. 22-063 // 2022

    Measuring Democracy

    This short article contributes to the Elgar Encyclopedia of Public Choice by summarizing the literature on the measurement of democracy. I proceed in two step. In the first part, I describe the classical…