Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW policy brief Nr. 19-01 // 2019

    United We Stand? – Survey of French, German and Italian Parliamentarians on EU and EMU Reforms

    Der europäische Integrationsprozess wird gleich von mehreren Krisen erschüttert – der Euro-Schuldenkrise, der Flüchtlingsfrage und dem Brexit-Konflikt –, was eine umfassende Reform-Debatte ausgelöst hat. Bei…

  2. Referierte Fachzeitschrift // 2019

    European Monetary Union reform preferences of French and German parliamentarians

    We analyze data from an author-conducted survey of members of the French and German parliaments on European Monetary Union reform preferences. We consider three potential drivers of preferences: nationality,…

  3. Referierte Fachzeitschrift // 2019

    Higher taxes on less elastic goods? Evidence from German municipalities

    • German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax…
  4. Referierte Fachzeitschrift // 2019

    Merging county administrations – cross-national evidence of fiscal and political effects

    While many central governments amalgamate municipalities, mergers of larger county administrations are rare and hardly explored. In this article, we assess both fiscal and political effects of county mergers in…