Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 23-060 // 2023

    Cashless Payments and Tax Evasion: Evidence from VAT Gaps in the EU

    This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative…

  2. ZEW Discussion Paper Nr. 23-058 // 2023

    State-Owned Enterprises, Fiscal Transparency, and the Circumvention of Fiscal Rules: The Case of Germany

    State-owned enterprises (SOEs) provide opportunities for a more flexible and marketbased provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…

  3. ZEW Discussion Paper Nr. 23-053 // 2023

    Favoritism by the Governing Elite

    In this paper, we study the extent to which ministers engage in regional favoritism. We are the first to provide a comprehensive analysis of a larger set of the governing elite, not just focusing on the primary…

  4. Discussion und Working Paper // 2023

    Favoritism by the Governing Elite

    In this paper, we study the extent to which ministers engage in regional favoritism. We are
    the first to provide a comprehensive analysis of a larger set of the governing elite, not just
    focusing on the primary…

  5. #ZEWPodcast // 2023

    Die Rechnung bitte! Mehrwertsteuer in der Gastronomie

    Der für die Gastronomie aktuell reduzierte Mehrwertsteuersatz soll Ende 2023 auslaufen. Allerdings wünschen sich einige Politiker/innen, Verbände und Gastwirte/-innen eine Entfristung der 7-Prozent-Regelung und…

  6. Referierte Fachzeitschrift // 2023

    Clustered Bids in First-Price Auctions: Collusion or Competition?

    Clustering of the two most competitive bids in first-price auctions can be indicative of collusive behavior. However, it can also reflect non-cooperative strategies under complete information. I propose a simple…