Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW policy brief Nr. 22-03 // 2022

    The Centralization of Natural Gas Procurement in the EU: An Economic Perspective

    In this policy brief, we review the main trade-offs associated with joint procurement, or procurement “centralization”, as identified by procurement scholars. We then focus on the specific case of natural …

  2. Referierte Fachzeitschrift // 2022

    Austerity and Distributional Policy

    How does fiscal austerity affect redistributive policies? We document that during austerity episodes, countries tend to increase marginal income tax rates on top earners, but not on average earners. We then show…