Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 20-028 // 2020

    Austerity and Distributional Policy

    What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that…

  2. ZEW Discussion Paper Nr. 20-027 // 2020

    The Incidence of VAT Evasion

    Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices.…

  3. ZEW-Kurzexpertise Nr. 20-07 // 2020

    Simulating the Distributive Effect of the Macron-Merkel-Recovery Fund

    In a joint initiative, the political leaders of France and Germany have proposed to set up a EUR 500 billion fund to support the recovery of the EU economy from the COVID-19 recession. The…

  4. ZEW policy brief Nr. 20-03 // 2020

    Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze

    Die zunehmende Digitalisierung hat zu einem starken Wachstum der Plattformökonomie beigetragen. Online-Vermittlungsplattformen ermöglichen Verbrauchern/innen eine professionelle Interaktion zum Austausch von…

  5. Referierte Fachzeitschrift // 2020

    The Political Economy of Multilateral Lending to European Regions

    We study the political economy of allocation decisions within a major state investment bank. Our focus is the European Investment Bank (EIB) - "The Bank of the EU" - which is the largest multilateral lending…