Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 24-067 // 2024

    The Role of Administrative Capacity for an Effective Implementation of EU Cohesion Policy

    This reflection paper examines the influence of administrative capacity on the absorption and effective use of Cohesion Policy funds. First, it examines the current level of absorption of Cohesion Policy funds…

  2. ZEW Discussion Paper Nr. 24-060 // 2024

    The Greener, the Better? Evidence From Government Contractors

    Governments can support the green transition through green public procurement. Despite its strategic importance, the impact of this policy on firms remains unclear. Using US data, this paper provides the first…

  3. ZEW Monthly // 2024

    08/2024 — Steuern

    Steuern sind ein zentrales Element der Wirtschaftspolitik und beeinflussen die Wettbewerbsfähigkeit eines Landes. Vor dem Hintergrund globaler Veränderungen wie der zunehmenden Digitalisierung, des Klimawandels…

  4. ZEW Discussion Paper Nr. 24-054 // 2024

    Nudging for Tax Compliance: A Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the…