Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. Referierte Fachzeitschrift // 2023

    The Distorting Effects of Imputation Systems on Tax Competition in the EU

    The design of corporate income tax systems and thus the taxation of (cross-border) dividends are encompassed within the sovereignty of the Member States of the European Union (EU). However, these rules are…

  2. ZEW Discussion Paper Nr. 23-007 // 2023

    Transparency and Policy Competition: Experimental Evidence From German Citizens and Politicians

    A lack of transparency about policy performance can pose a major obstacle to welfare-enhancing policy competition across jurisdictions. In parallel surveys with German citizens and state parliamentarians, we…

  3. Discussion und Working Paper // 2023

    What Are the Priorities of Bureaucrats? Evidence from Conjoint Experiments with Procurement Officials

    While effective bureaucracy is crucial for state capacity, its decision-making remains a black box. We elicit preferences of 900+ real-world public procurement officials in Finland and Germany. This is an…

  4. ZEW Discussion Paper Nr. 22-063 // 2022

    Measuring Democracy

    This short article contributes to the Elgar Encyclopedia of Public Choice by summarizing the literature on the measurement of democracy. I proceed in two step. In the first part, I describe the classical…

  5. ZEW policy brief Nr. 2022-07 // 2022

    Significant Costs, Limited Benefits: A Global Minimum Tax in Germany

    In order to curb tax-motivated profit shifting and limit international tax competition, 137 signatory countries to the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed in 2021 to introduce a…