Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Discussion und Working Paper // 2022

    Favoritism and Firms: Micro Evidence and Macro Implications

    We study the economic implications of regional favoritism, a form of distributive politics that redistributes resources geographically within countries. Using enterprise surveys from low- and middle-income…

  2. ZEW-Kurzexpertise Nr. 22-08 // 2022

    The Other Government: State-Owned Enterprises in Germany and Their Implications for the Core Public Sector

    This paper aims to raise the awareness and knowledge about state-owned enterprises (SOEs) in Germany – a sizable but often ignored part of the overall public sector which the authors of this ZEW expert brief,…

  3. ZEW policy brief Nr. 22-07 // 2022

    Die Kosten der globalen Mindeststeuer in Deutschland

    Um steuerlich motivierte Gewinnverlagerungen einzudämmen und den Steuerwettbewerb einzugrenzen, einigten sich im Jahr 2021 im Rahmen des „Inclusive Framework“ 137 Staaten darauf, eine globale Mindestbesteuerung…

  4. ZEW Discussion Paper Nr. 22-049 // 2022

    Political Consequences of Consumer Debt Relief

    We study consumer debt relief as a tool of distributive politics and ask if debt relief can influence elections. We utilize quasi-experimental variation generated by a very large debt relief program enacted in…

  5. ZEW-Kurzexpertise Nr. 22-07 // 2022

    Inflation of Objectives Instead of Focus on Inflation?

    In this analysis, we investigate ECB communication by analyzing more than 3,800 speeches from 1999 until 2022. The study measures the attention which ECB Council members pay to various implicit and explicit…

  6. ZEW Discussion Paper Nr. 22-036 // 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…