ZEW Discussion Papers

Overview

Researchers at the ZEW participate in scientific debates by publishing their papers. The papers are predominantly in English (marked). For the German papers an English abstract is available. The contributions are intended for a final publication in special interest titles. The discussion papers can be downloaded as PDF or PostScript files starting from 1.1.1998. They aimed at national and international target groups.

  1. ZEW Discussion Paper No. 05-38 // 2005

    IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies

    The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS-…

  2. ZEW Discussion Paper No. 05-37 // 2005

    EU Company Taxation in case of a Common Tax Base

    Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts…

  3. ZEW Discussion Paper No. 05-34 // 2005

    The Geographical Mobility of Unemployed Workers

    Using a competing-risk framework of exiting unemployment to jobs in a local or a distant labor market area, this paper investigates whether unemployed individuals in West Germany choose search strategies that…

  4. ZEW Discussion Paper No. 05-30 // 2005

    On the Transition from Instantaneous to Time-Lagged Capital Accumilation

    We formulate an optimal control capital accumulation model with a Leontief-type production function and an exogenously given time-lag between investment and the accumulation of the capital stock, to analyze the…

  5. ZEW Discussion Paper No. 05-29 // 2005

    Reform of Unemployment Compensation in Germany: A Nonparametric Bounds Analysis Using Register Data

    Economic theory suggests that an extension of the maximum length of entitlement for unemployment benefits increases the duration of unemployment. Empirical results for the reform of the unemployment compensation…

  6. ZEW Discussion Paper No. 05-27 // 2005

    Optimal Abatement in Dynamic Multi-Pollutant Problems When Pollutants can be Complements or Substitutes

    We analyze a dynamic multi-pollutant problem where abatement costs of several pollutants are not separable. The pollutants can be either technological substitutes or complements. Environmental damage is…

  7. ZEW Discussion Paper No. 05-22 // 2005

    Knowledge Flows and R&D Co-operation: Firm-level Evidence from Germany

    This paper analyzes the determinants of R&D co-operation among German manufacturing firms. Using firm level data from the Third Community Innovation Survey from Germany, we focus on the role of spillovers in…

Contact for orders

Kerstin Heres

Kerstin Heres

Information and Knowledge Management, Sales Email kerstin.heres@zew.de Phone +49 (0)621 1235-130
To the profile