---
res:
  bibo_abstract:
  - Despite the pivotal role of tax legislation for the economy and society, empirical
    research on how interest groups influence German tax legislation remains scarce.
    This study addresses this gap by examining international corporate tax policy.
    Based on 94 statements from eleven legislative procedures (2013- 2023), it analyzes
    the factors determining whether demands from various interest groups during expert
    hearings in the Finance Committee are adopted into final legislation. Methodologically,
    the paper combines qualitative content analysis with a quantitative probit regression.
    While descriptive data and initial analyses suggest varying success rates among
    expert groups, these differences disappear when controlling for the specific direction
    of the proposed changes. No significant group influence remains. The findings
    suggest that in the later stages of the legislative process, lawmakers select
    external expertise primarily based on substantive, technical criteria rather than
    systematically favoring specific actors. Thus, the study contributes to the political
    economy of taxation by highlighting the importance of technical content over pure
    actor power.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Thomas
      foaf_name: Zimmermann, Thomas
      foaf_surname: Zimmermann
  bibo_issue: '3'
  bibo_volume: 11
  dct_date: 2026^xs_gYear
  dct_language: ger
  dct_title: 'Der Einfluss unterschiedlicher Expertengruppen auf die ertragsteuerliche
    Gesetzgebung in Deutschland: Eine Analyse von schriftlichen Stellungnahmen@'
...