ZEW Discussion Papers

In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and…

Although a relevant share of firms is created out of unemployment and current active labor market policies in Europe often subsidize unemployed individuals to start their own businesses, little is known about…

In this paper, employing transaction level data for Russian imports, we explore the role of multi-product shipments in explaining shipping patterns across countries. First, we document that firms from more…

Originating in neoclassical economic theory, emission trading figures prominently in the increasingly pressing debate on how to resolve the ecological crisis. This paper elaborates three normative premises…

Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States’ tax systems. Based on Member States’ tax law adjustments in the context of…

The Paris Agreement established a new mechanism by which a country can offset some of its emissions reductions in other countries. Its design is still under negotiation. While taking advantage of cheaper…

In this paper, we analyze politicians’ expectations about future compliance with a fiscal rule, and in particular the dependence of the expectations on their role in parliament (opposition vs. incumbent…

This paper shows that labor income plays an important positive role for the decision to work after retirement. Especially individuals who have the chance to substantially supplement their pension entitlements…

We study the causal effect of the possibility to vote on foreigners propensity to naturalize, a key indicator of successful integration. Based on Swedish administrative data and an institutional setting…