Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 24-034 // 2024

    Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating Cohesion Policies

    By international comparison as well as compared to other EU policies, the EU‘s Cohesion Policy (CP) evaluation system is far developed and institutionalized. This paper analyses the remaining gaps and…

  2. ZEW Discussion Paper Nr. 24-030 // 2024

    Political Consequences of (Consumer) Debt Relief

    Many governments operate consumer debt relief programs, often timed to match the election cycle, but their political effects are not well understood. We ask if debt relief can influence elections in democracies.…

  3. ZEW Discussion Paper Nr. 24-026 // 2024

    Left-Wing Butter vs. Right-Wing Guns – Government Ideology and Disaggregated Military Expenditure

    This article demonstrates that the influence of government ideology on military expenditures is more nuanced than it was shown in previous research and using only aggregated military expenditures may provide…

  4. ZEW Discussion Paper Nr. 24-022 // 2024

    The Digital Economy, Global Tax Reforms and Developing Countries – An Evaluation of Pillar I and Art. 12B UN Model

    This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a…