ZEW Discussion Papers

Zur Messung von Effektivsteuerbelastungen hat sich in den vergangenen Jahren ein umfassendes Instrumentarium entwickelt, das auf unterschiedlichen Methoden basiert. Der European Tax Analyzer verwendet…

Usually patent data does not contain any unique identifiers for the patenting assignees or the inventors, as the main tasks of patent authorities is the examination of applications and the administration of the…

In this paper, we present the first dynamic scoring exercise linking a multi‐country microsimulation and DSGE models for all countries of the European Union. We illustrate our novel methodology analysing a…

The study analyses data collected among a group of young male refugees who participated in a randomized experiment. Refugees were randomly assigned to a soccer project, which aimed at facilitating labour market…

Social media open up new possibilities for firms to exploit information from various external sources. Does this information help firms to become more innovative? Combining firm-level survey data with…

We investigate the effect of international differences in corporate taxation on the realization of productivity gains in M&A deals. We argue that tax differentials distort the efficient allocation of productive…

A number of studies have found that firms provide less training if they are located in regions with strong labor market competition. This finding is usually interpreted as evidence of a higher risk of poaching…

Many public goods can be provided at different spatial levels. Evidence from social identity theory and in-group favoritism raises the possibility that where higher-level provision is more efficient, subjects'…

Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the…