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. 17-048 // 2017

    Rising Wage Inequality in Germany: Increasing Heterogeneity and Changing Selection into Full-Time Work

    This study revisits the increase in wage inequality in Germany. Accounting for changes in various sets of observables, composition changes explain a large part of the increase in wage inequality among full-time…

  2. ZEW Discussion Paper No. 17-047 // 2017

    Gender Wage Discrimination and Trade Openness. Prejudiced Employers in an Open Industry

    I introduce taste-based discrimination in a trade model with imperfect competition and provide an explanation for the heterogeneous effects of international trade on the gender wage gap within sectors. Firms…

  3. ZEW Discussion Paper No. 17-046 // 2017

    Tax Incentives for Research and Development and Their Use in Tax Planning

    This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types.…

  4. ZEW Discussion Paper No. 17-045 // 2017

    Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment

    We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a reciprocity…

  5. ZEW Discussion Paper No. 17-044 // 2017

    Energy Transition in Germany and Regional Spillovers: What Triggers the Diffusion of Renewable Energy in Firms?

    The success of an energy turnaround towards renewables highly depends on the willingness and ability of firms to adopt energy technologies using renewable sources. Existing studies focused on the role of…

  6. ZEW Discussion Paper No. 17-042 // 2017

    Subsidized and Non-Subsidized R&D Projects: Do They Differ?

    Little is known about whether and to what extent the outcome of subsidized and non-subsidized R&D projects differ. In this paper we exploit a novel dataset of patent applications filed in Germany between…

  7. ZEW Discussion Paper No. 17-041 // 2017

    Patterns of Entry and Exit in the Deregulated German Interurban Bus Industry

    We study patterns of entry and exit in the German interurban bus industry in the first three years after its deregulation in January 2013. Using a comprehensive data set of all firm and route entries and exits,…

  8. ZEW Discussion Paper No. 17-040 // 2017

    International Taxation and M&A Prices

    We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating…

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