Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW policy brief Nr. 21-07 // 2021

    Debt-Equity Bias Should Be Addressed on National Rather Than on EU Level

    The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible…

  2. ZEW Discussion Paper Nr. 21-063 // 2021

    Centralized Procurement and Delivery Times: Evidence from a Natural Experiment in Italy

    We study how delivery times and prices for hospital medical devices respond to the introduction of centralized procurement. Our identification strategy leverages a legislative change in Italy that mandated…

  3. ZEW Discussion Paper Nr. 21-059 // 2021

    Buyers’ Workload and R&D Procurement Outcomes: Evidence From the US Air Force Research Lab

    Does workload constitute a bottleneck to a public agency’s mission, and if so, to what extent? We ask these questions in the context of the US government’s procurement of R&D. We link tender, contract, patent,…