The main objective of the Leibniz ScienceCampus MannheimTaxation (MaTax) 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. MaTax 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). MaTax 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 MaTax research lays in its pluralism of methodological methods and data. MaTax research accounts for all aspects of the tax system including tax rates, tax bases, tax collection, administration and enforcement.