Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW policy brief // 2021

    EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

    Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder…

  2. ZEW Discussion Paper // 2021

    Are Your Tax Problems an Opportunity Not to Pay Taxes? Evidence From a Randomized Survey Experiment

    Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…

  3. Referierte Fachzeitschrift // 2021

    Buyer’s Role in Innovation Procurement: Evidence from U.S. Military R&D Contracts

    This study provides the first quantification of buyers’ role in the outcome of R&D procurement contracts. We combine together four data sources on US federal R&D contracts, follow-on patented inventions,…

  4. ZEW-Kurzexpertise // 2021

    Dispelling the Shadow of Fiscal Dominance?

    The COVID-19 pandemic has put the public finances of industrial countries under severe stress. The resulting recession has not only led to shortfalls in tax revenues but also to increased public expenditures.…

  5. ZEW Discussion Paper // 2021

    What Are the Priorities of Bureaucrats? Evidence From Conjoint Experiments With Procurement Officials

    A well-functioning bureaucracy is a precondition for efficient public goods provision. However, bureaucratic decision-making is still largely seen as a black box. We provide novel insights into the preferences…

  6. ZEW Discussion Paper // 2021

    Regional Redistribution of Mineral Resource Wealth in Africa

    We study the economic implications of mineral resource activity for non-mining regions at the grid-level across the African continent. We find that capital cities benefit from mineral resource activity anywhere…