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. 06-077 // 2006

    Determinanten der Arbeitslosigkeitsdauer - Neue Erkenntnisse aus der IEB?

    Seit zwei Jahren stehen der Wissenschaft mit der IEB und anderen Prozessdaten des IAB umfangreiche Individualdaten mit höheren Beobachtungszahlen und einer genauen Abbildung der zeitlichen Abläufe zur…

  2. ZEW Discussion Paper No. 06-076 // 2006

    Analysing Welfare Reform in a Microsimulation-AGE Model: The Value of Disaggregation

    We present a combined, consistent microsimulation-AGE model that uses the labour market model PACE-L, data from the German Socio-Economic Panel and a discrete choice labour supply estimation. The model is used…

  3. ZEW Discussion Paper No. 06-075 // 2006

    German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach

    This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing…

  4. ZEW Discussion Paper No. 06-073 // 2006

    Measuring the Immeasurable: A Survey of Sustainability Indices

    Sustainability indices for countries provide a one-dimensional metric to valuate country-specific information on the three dimensions of sustainable development: economic, environmental, and social conditions.…

  5. ZEW Discussion Paper No. 06-072 // 2006

    Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? - Evidence from German Multinationals

    This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that…

  6. ZEW Discussion Paper No. 06-021 // 2006

    Beschäftigung und Arbeitslosigkeit älterer Arbeitnehmer: Eine mikroökonometrische Evaluation der Arbeitslosengeldreform von 1997

    In 1997, the German government enacted a reform of the unemployment insurance system which lead to a reduction of the maximum entitlement length for unemployment benefits. The paper analyses the effects of this…

  7. ZEW Discussion Paper No. 06-071 // 2006

    Success Breeds Success Locally: A Tale of Incubator Firms

    This paper focuses on the pre-establishment period of start-ups in industrial districts. The industrial architecture is what I call a "rationed agglomeration" in which some entrepreneurs gather around an…

  8. ZEW Discussion Paper No. 06-070 // 2006

    The Pulse of Liability of Foreignness Dynamic Legitimacy and Experience Effects in the German Car Market

    Globalization has provided many companies with new opportunities for growth and efficiency. This requires them to operate successfully across cultural and social borders. These can be stumbling blocks to…

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