Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 21-050 // 2021

    Dispelling the Shadow of Fiscal Dominance? Fiscal and Monetary Announcement Effects for Euro Area Sovereign Spreads in the Corona Pandemic

    We use event study regressions to compare the impact of EU monetary versus fiscal policy announcements on government bond spreads of ten euro member countries. Our motivation is to evaluate which of the…

  2. ZEW Discussion Paper Nr. 21-047 // 2021

    Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

    Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether…

  3. ZEW policy brief Nr. 21-02 // 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…