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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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It 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,…
read moreUncertainty Regarding Tax Returns Is Contagious and Lowers Tax Morale
Numerous regulations and tax changes are making income tax returns increasingly complex and non-transparent. Reports of other people’s uncertainty about declaring their taxable income can undermine taxpayers’ individual tax morale. They become more lenient towards tax evasion as the tax problems of…
read more2021 ZEW Public Finance Conference
ZEW Mannheim is pleased to announce the final programme for the 2021 ZEW Public Finance Conference. The conference will take place on 6 and 7 May 2021 as an online event.
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