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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

18.06.2021

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 –…

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07.06.2021

ZEW 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…

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01.06.2021

2021 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.…

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21.05.2021

International 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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07.05.2021

Uncertainty 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…

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06.05.2021 - 07.05.2021

2021 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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