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…

There is no other economic activity, where costs and benefits are as far apart in time and where investors and beneficiaries are as detached as is the case for investments in human capital. The largest part of…

To determine quantitative effects of corporate tax reforms advanced quantitative models have to be employed. With the ZEW TaxCoMM Timo Reister develops a corporate microsimulation model to identify effects on…