ZEW Discussion Papers

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices.…

We use car-level micro data to provide empirical evidence on the usage of conventional and electric vehicles (EVs) in private and car sharing fleets in Germany. We shed light on both monetary and non-monetary…

Birth rates differ strongly across European states, despite the deep economic har-monisation process related to European integration. This study uses large scale ad-ministrative data from France and Germany to…

This paper investigates the long-term effects of the Paraguayan War (1864–1870) on intimate partner violence. The identification of these causal effects relies on a novel historical dataset from which I exploit…

We explore the role of social capital in the spread of the recent Covid-19 pan­demic in independent analyses for Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit…

We extend the canonical income process with persistent and transitory risk to shock distributions with left-skewness and excess kurtosis, to which we refer as higher-order risk. We estimate our extended income…

Organisation capital is a key intangible asset, driving innovation and firm performance. Measuring this asset is notoriously difficult. This paper applies a firm-level production function approach including, in…

International carbon markets are frequently propagated as an efficient instrument for reducing CO2 emissions. We argue that such markets, despite their desirable efficiency properties, might not be in the best…

How much information should governments reveal to consumers if consumption choices have uninternalized consequences to society? How does an alternative tax policy compare to information disclosure? We develop a…