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. 14-020 // 2014

    Designing an Emissions Trading Scheme for China – An Up-to-date Climate Policy Assessment

    We assess recent Chinese climate policy proposals in a multi‐region, multi‐sector computable general equilibrium model with a Chinese carbon emissions trading scheme (ETS). When the emissions intensity per GDP…

  2. ZEW Discussion Paper No. 14-019 // 2014

    M&A and the Tax Benefits of Debt-Financing

    The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the…

  3. ZEW Discussion Paper No. 14-018 // 2014

    Access to Research Inputs: Open Science Versus the Entrepreneurial University

    Recent decades have seen a shift in academic research   towards the 'entrepreneurial university' model. Researchers   are encouraged to actively participate in innovation through   channels such as academic…

  4. ZEW Discussion Paper No. 14-016 // 2014

    The Own-Wage Elasticity of Labor Demand: A Meta-Regression Analysis

    Firms' labor demand responses to wage changes are of key interest in empirical research and policy analysis. However, despite extensive research, estimates of labor demand elasticities remain subject to…

  5. ZEW Discussion Paper No. 14-015 // 2014

    Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

    Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…

  6. ZEW Discussion Paper No. 14-014 // 2014

    Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

    This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this…

  7. ZEW Discussion Paper No. 14-013 // 2014

    Exporting and Labor Demand: Micro-level Evidence from Germany

    It is widely believed that globalization affects the extent of employment and wage responses to economic shocks. To provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity…

  8. ZEW Discussion Paper No. 14-012 // 2014

    The Impact of Redistributive Policies on Inequality in OECD Countries

    Due to behavioral effects triggered by redistributional interventions, it is still an open question whether government policies are able to effectively reduce income inequality. We contribute to this research…

  9. ZEW Discussion Paper No. 14-011 // 2014

    How Important Is Industry-Specific Managerial Experience for Innovative Firm Performance?

    According to many studies it is a commonly held view among economists that the level of countries’ institutional development is positively associated with economic growth. Among other factors, this interrelation…

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