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The main objective of the Leibniz ScienceCampus MannheimTaxation is to foster high-quality research in the broad field of taxation. It also serves as a platform for the scientific community and policy-makers to discuss and disseminate research results on taxation. MannheimTaxation is a joint initiative of ZEW and the University of Mannheim. It institutionalizes, bundles and strengthens the existing expertise in tax research at the participating institutions.

The guiding research theme is the design of future tax policy in light of European and global integration, and new economic and societal challenges (such as globalization with internationally operating firms or digitalization). MannheimTaxation research is interdisciplinary, spanning the fields of economics, business administration, law and political science. This collaboration across different fields allows to address fiscal challenges from different perspectives using a variety of approaches, and to account for economic, corporate, political and judicial constraints.

One important feature of MannheimTaxation research lays in its pluralism of methodological methods and data. MannheimTaxation research accounts for all aspects of the tax system including tax rates, tax bases, tax collection, administration and enforcement.

News

04.04.2022

2022 MannheimTaxation Conference

ZEW Mannheim is pleased to announce the ninth edition of the Annual MannheimTaxation Conference on 8 and 9 September 2022. The two-day conference is planned as a face-to-face event and organised by the Leibniz ScienceCampus MannheimTaxation, a joint initiative of ZEW and the University of Mannheim.…

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05.01.2022

Tax Race to the Bottom Harms Location Attractiveness of Western Europe

In a globalised and digitalised economy, the mobility of capital and labour is increasing. This promotes global tax competition: in the case of corporate income taxation, a race to the bottom can still be observed today. Contrary to this trend, the effective average tax burden of a highly qualified…

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19.11.2021

Discussing New Regulations in International Corporate Tax

How can we ensure all players in economy, including multinationals, contribute to society in a fair way? How should taxation be handled in individual countries against the backdrop of international value chains and global markets? At this year’s MannheimTaxation Annual Conference many topics…

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11.11.2021

EU Companies Suffer Losses in Stock Market Value After Announcement of Public Country-by-Country Reporting

European companies will be obliged to disclose their country-related profits and income taxes in the form of so-called country-by-country reporting in the future. A corresponding draft directive was approved today by the Parliament of the European Union. The aim of the directive is to detect and…

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08.10.2021

Debt-Equity Bias Should Be Addressed on National Rather Than on EU Level

The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. Companies can use both equity and debt capital to finance investments. From a tax perspective, interest payments on debt are generally deductible from the corporate…

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02.07.2021

COVID-19 Tax Aids in Germany Lack Ambition

In Germany, the COVID-19-related tax relief measures taken so far are not ambitious enough to cushion the impact of the crisis. In their current form, they mainly relieve large companies, while small companies and start-ups hardly benefit at all. Further tax measures are therefore necessary to…

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