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. 20-059 // 2020

    Breaking Borders? The European Court of Justice and Internal Market

    Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States’ tax systems. Based on Member States’ tax law adjustments in the context of…

  2. ZEW Discussion Paper No. 20-058 // 2020

    Short-Term Impacts of Carbon Offsetting on Emissions Trading Schemes: Empirical Insights from the EU Experience

    The Paris Agreement established a new mechanism by which a country can offset some of its emissions reductions in other countries. Its design is still under negotiation. While taking advantage of cheaper…

  3. ZEW Discussion Paper No. 20-057 // 2020

    Incumbency and Expectations of Fiscal Rule Compliance: Evidence from Surveys of German Policy Makers

    In this paper, we analyze politicians’ expectations about future compliance with a fiscal rule, and in particular the dependence of the expectations on their role in parliament (opposition vs. incumbent…

  4. ZEW Discussion Paper No. 20-056 // 2020

    Money Also Is Sunny in a Retiree’s World

    This paper shows that labor income plays an important positive role for the decision to work after retirement. Especially individuals who have the chance to substantially supplement their pension entitlements…

  5. ZEW Discussion Paper No. 20-055 // 2020

    From Participants to Citizens? Democratic Voting Rights and Naturalization Behavior

    We study the causal effect of the possibility to vote on foreigners propensity to naturalize, a key indicator of successful integration. Based on Swedish administrative data and an institutional setting…

  6. ZEW Discussion Paper No. 20-054 // 2020

    Cost-Effcient Transition to Clean Energy Transportation Services

    Comprehensive global decarbonization will require that transportation services cease to rely on fossil fuels. Here we develop a generic life-cycle cost model to address two closely related questions central to…

  7. ZEW Discussion Paper No. 20-053 // 2020

    Birth Cohort Size Variation and the Estimation of Class Size Effects

    We show that in school systems with grade retention or redshirting, birth cohort size is negatively related to the grade-level share of students who are too old for their grade. This compositional effect gives…

  8. ZEW Discussion Paper No. 20-052 // 2020

    Complementary Bidding and the Collusive Arrangement: Evidence from an Antitrust Investigation

    A number of recent papers have proposed that a pattern of isolated winning bids may be associated with collusion. In contrast, others have suggested that bid clustering, especially of the two lowest bids, is…

  9. ZEW Discussion Paper No. 20-051 // 2020

    Internal Digitalization and Tax-Efficient Decision Making

    Our study investigates firms’ internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax…

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