Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Beiträge in Sammel- und Tagungsbänden // forthcoming

    Measuring Democracy

  2. ZEW Discussion Paper Nr. 26-009 // 2026

    The Effect of Global Anti-Tax Avoidance Efforts on Sub-National Profit Shifting

    This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE…