Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 23-013 // 2023

    Politicians’ Social Welfare Criteria – An Experiment With German Legislators

    Much economic analysis derives policy recommendations based on social welfare criteria intended to model the preferences of a policy maker. Yet, little is known about policy maker’s normative views in a way…

  2. ZEW Discussion Paper Nr. 23-012 // 2023

    Local Labor Markets as a Taxable Location Factor? Evidence From a Shock to Foreign Labor Supply

    This paper examines how municipal taxes respond to the local impact of a labor market shock. The analysis exploits a commuting policy that liberalized cross-border labor markets between Switzerland and the EU.…

  3. Discussion und Working Paper // 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…

  4. ZEW-Kurzexpertise Nr. 23-02 // 2023

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases

    In this report we update the quantitative analysis of the PEPP and PSPP conduct and analyze whether reinvestments are actually made in accordance to these claims. In prior versions of our report, we have…

  5. 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…

  6. 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…

  7. 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…