1. Contributions to Edited Volumes and Conference Proceedings // 2021

    Taxing the Digital Economy – An Academic Perspective

  2. Refereed Journal // 2021

    What do Germans really think about health-nudges?

    In recent years, policymakers have increasingly used behaviourally informed policies, including ‘nudges’. They have been implemented to produce desirable social outcomes such as healthier eating and physical…

  3. ZEW Discussion Paper No. 21-042 // 2021

    Innovation in Malmö After the Öresund Bridge

    We analyze the effect of the Öresund Bridge, a combined railway and motorway bridge between Swedish Malmö and the Danish capital Copenhagen, on inventive activity in the region of Malmö. Applying…

  4. ZEW Discussion Paper No. 21-041 // 2021

    Precocious Inventors: Early Patenting Success and Lifetime Inventive Performance

    This paper shows that inventors with an early patenting success have a higher inventive productivity during their remaining career. We use European patent data for a period of 32 years for 1240 German inventors.…

  5. ZEW Discussion Paper No. 21-040 // 2021

    Are Your Tax Problems an Opportunity Not to Pay Taxes? Evidence From a Randomized Survey Experiment

    Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…

  6. Refereed Journal // 2021

    Buyer’s Role in Innovation Procurement: Evidence from U.S. Military R&D Contracts

    This study provides the first quantification of buyers’ role in the outcome of R&D procurement contracts. We combine together four data sources on US federal R&D contracts, follow-on patented inventions,…

  7. Discussion and Working Paper // 2021

    Small Firms and the COVID-19 Insolvency Gap

    COVID-19 placed a special role on fiscal policy in rescuing companies short of liquidity from insolvency. In the first months of the crisis, SMEs as the backbone of Germany’s economy benefited from large and…

  8. Discussion and Working Paper // 2021

    Benefits of Investing into the Development of 4IR-Related Technologies

    The Fourth Industrial Revolution (4IR) presents a major technology transformation towards a data-driven economy, associated with both high costs and potential benefits. We build and estimate a dynamic discrete…

  9. Discussion and Working Paper // 2021

    Generation, Diffusion and Productivity Effects of Industry 4.0 Technologies

    This paper explores the role of 4.0 technologies in three dimensions. First, we examine the patterns and trends in the emergence of 4.0 technologies in Europe, differentiating between technology groups (core,…

  10. ZEW Discussion Paper No. 21-039 // 2021

    How Effective Is Carbon Pricing? – A Machine Learning Approach to Policy Evaluation

    While carbon taxes are generally seen as a rational policy response to climate change, knowledge about their performance from an expost perspective is still limited. This paper analyzes the emissions and cost…

  11. ZEW Discussion Paper No. 21-038 // 2021

    Direct, Spillover and Welfare Effects of Regional Firm Subsidies

    We analyze the effects of a large place-based policy, subsidizing up to 50% of investment costs of manufacturing firms in East Germany after reunification. We show that a 1-percentage-point decrease in the…

  12. ZEW expert brief No. 21-03 // 2021

    Dispelling the Shadow of Fiscal Dominance?

    The COVID-19 pandemic has put the public finances of industrial countries under severe stress. The resulting recession has not only led to shortfalls in tax revenues but also to increased public expenditures.…