Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // forthcoming

    Complementary bidding and the collusive arrangement: Evidence from an antitrust investigation

    Clustered bids and a missing mass of nearly tied bids have both been proposed as markers of collusion. We present causal empirical evidence from an actual pro- curement cartel that bidding involves both…

  2. Contributions to Edited Volumes and Conference Proceedings // forthcoming

    Measuring Democracy

  3. Refereed Journal // forthcoming

    Nudging for Tax Compliance: a Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…

  4. ZEW Discussion Paper No. 25-024 // 2025

    Local Policy Misperceptions and Investment: Experimental Evidence From Firm Decision Makers

    We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters’ municipality. Firms…

  5. ZEW Monthly // 2025

    03/2025 – Fiscal Policy

    A sensible fiscal policy is a central element of economic policy and – through taxes and public spending – influences a country’s competitiveness. The settings of fiscal policy have changed very much due to…

  6. Refereed Journal // 2025

    Public procurement as an innovation policy: Where do we stand?

    Scholars and policymakers have long recognized the potential of public procurement as an industrial policy tool to incentivize innovation. However, it remains unclear to what extent this potential has been…

  7. Non-Refereed Journal // 2025

    Der Weg zu mehr Wirkungsorientierung im Bundeshaushalt

    In international comparison, Germany is considered a latecomer when it comes to performance budgeting. After clarifying the central concepts of goal- and impact-oriented budgeting and its historical foundations,…