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).



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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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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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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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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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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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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