ZEW policy briefs

In many German cities and towns, the allocation of available nursery school places is largely uncoordinated. This leads to great uncertainty for working parents and considerable administrative work on the part…

Following numerous reforms of fiscal governance in the eurozone since 2011, the year 2016 saw another important innovation: the founding of the European Fiscal Board (EFB) with the selection and appointment of…

Over the coming months President Trump will decide on whether to adopt the tax reform proposed by House Republicans. This decision could have a historic impact on international corporate taxation, with…

With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base…

Technological change is increasingly turning the value chain into an automated and digitalised process. The digitalisation and automation of manufacturing processes is characterised by the use of increasingly…

The Eurozone debt crisis has revived the debate about deeper fiscal integration in the European Economic and Monetary Union (EMU). Some observers argue that fiscal risk sharing is necessary to make the Eurozone…

Whereas this year has already seen the full effectiveness of the constitutional debt cap on a national level, the debt brake won't be binding for the federal states until 2020. In contrast to the debt cap on…

The Brexit referendum and the decision of British voters to leave the EU have sparked a comprehensive debate on the future of European integration. A key issue in this debate is the appropriate division of…