ZEW Discussion Papers

In its study on company taxation the European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the…

We use a new and exceptionally rich administrative data set for Germany to evaluate the employment effects of a variety of public sponsored training programs in the early 2000s. Building on the work of Sianesi…

Unemployment information in individual level register data depends on institutional settings, administrative procedures and which registers are merged. In this paper we suggest different implementation…

In this paper, we use repeated cross-section data on pupils in Brazil to estimate the effect of the availability and use of computers and internet as pedagogical tools on math and reading test scores. Computers…

This paper provides an overview of telecommunications regulation in the U.S. and in Europe. For each region the history of telecommunications regulations as well as the current regulatory regime is portrayed.…

Given the coexistent EU priorities concerning the competitiveness of European industries and international emissions regulation at the company level, this paper assesses the efficiency and competitiveness…

In this paper, we estimate the effect of pupil’s relative age within the first grade of primary school on math and reading test scores at age 15. The main objective is to evaluate the long-term causal effect of…

German municipalities are expected to suffer from (often significant) population losses in the upcoming decades. We assess these local governments’ vulnerability to the fiscal consequences of this demographic…

The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated…