Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. #ZEWPodcast // 2021

    Folge 16 mit Christopher Ludwig: Hält die globale Mindeststeuer, was sie verspricht?

    Längst ist bekannt, dass etliche Großkonzerne ihre Milliardengewinne in Steueroasen parken – zu Lasten der Gesellschaft. Was in den letzten Jahren weltweit zu Unmut führte soll die globale Mindeststeuer lösen.…

  2. ZEW Discussion Paper // 2021

    Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…

  3. ZEW-Kurzexpertise // 2021

    Magnitudes and Capital Key Divergence of the Eurosystem’s PSPP/PEPP Purchases – Update December 2021

    The ECB Council has to take a decision on the future of its asset purchase programmes as the monetary crisis support that was appropriate in the early phase of the pandemic needs to be adjusted to new…

  4. Beiträge in Sammel- und Tagungsbänden // 2021

    The Role of Buyer Competence

    Kapitel des E-Book herausgegeben von Oriana Bandiera, Erica Bosio und Giancarlo Spagnolo

  5. ZEW Discussion Paper // 2021

    Procuring Survival

    Public spending (i.e., “G”) enables governments to fulfill their fiscal policies. This paper takes a micro perspective and quantifies the impact of procurement spending — a specific component of G — on firm…