ZEW Discussion Papers

The harmonisation of company taxation within the European Union is on the European Commission's agenda since a long time. An equal company tax burden across all EU member states would guarantee efficiency in…

Knowledge produced in the public sector has frequently been shown to be an important ingredient of economic growth and technological change. Most of the existing research puts emphasis on formal university…

In many situations, applicants compete for a limited number of positions, and selection is based on perceived skill or talent, for example in hiring and promotion procedures or in nominations of election…

Governments employ different instruments to support private R&D activities in order to increase firms’ R&D efforts and innovative performance. The most important measure used by the German Federal Government to…

This paper analyzes empirically the determinants of new born firms’ initial size. As survival prospects of young firms tend to be linked to a firm’s start-up size, a better understanding of the factors…

It is largely documented that public science has a positive impact on industrial innovation. Previous studies, for instance, provide evidence for enhanced corporate patenting and improved new product and…

Historically universities used to generate knowledge that was made available to the public at no further cost, as the research was financed by the government, and thus by a country’s tax paying inhabitants. The…

School entry age effects on (short-term) cognitive outcomes are well-documented in the economic literature for many countries. These studies do not consider school entry age effects on the development of…

EU companies face many tax obstacles in their EU-wide cross-border activities. These include the high compliance costs, the lack of cross-border loss-offset and the risk of double taxation as a result of…