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The Leibniz ScienceCampus MannheimTaxation is a joint initiative of ZEW and the University of Mannheim. MannheimTaxation fosters high-quality research and serves as a platform for the scientific community and policy-makers to discuss and disseminate research results on the broad field of taxation. The guiding 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).
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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…
read moreCOVID-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…
read moreIt Is Essential to Counteract the Risk of Double Taxation
Support is growing for the introduction of a global minimum tax on corporate profits. This was clearly demonstrated at the recent meeting of the G7 finance ministers. The Federation of German Industries (BDI) took this as an opportunity to organise a panel discussion on “Global Minimum Tax –…
read moreZEW Tax Expert Christoph Spengel on the Creation of a New Minimum Tax for Large Companies
At their meeting in London, the finance leaders from the Group of 7 countries agreed on backing the creation of a global minimum tax rate of at least 15 per cent for large companies. In addition, the agreement envisages forcing the largest and most profitable companies to pay taxes on part of their…
read more2021 MannheimTaxation Conference
The eight edition of the Annual MannheimTaxation Conference will take place on 9 and 10 September 2021 as a virtual event. We invite submissions on any topics broadly related to tax research, including papers from economics, accounting, law, political science, and interdisciplinary contributions.…
read moreInternational ZEW Conference on Behavioural Public Economics
Why are female talents not always allocated in the best possible way on the international labour market? How should consumer goods be optimally taxed in the face of externalities? How does tax avoidance occur? These and other questions were addressed at the annual ZEW Public Finance Conference,…
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