1. ZEW Discussion Paper No. 03-31 // 2003

    Welfare Analysis of Fiscal Reforms: Does the Representation of the Family Decision Process Matter? Evidence for Germany

    This paper compares predictions obtained for the analysis of tax reforms with collective and unitary models of household labour supply and consumption behaviour. We simulate real world microdata by means of a…

  2. Refereed Journal // 2003

    Carbon Taxes and Joint Implementation. An Applied General Equilibrium Analysis for Germany and India

    Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels. To achieve this goal, the government has recently launched an environmental tax reform…

  3. Refereed Journal // 2003

    Does Fixed-Term Contract Employment Raise Firms' Adjustment Speed? Evidence from an Establishment Panel for West Germany

    Fixed-term labour contracts were liberalised in Germany in order to raise the flexibility of the labour market. However, empirical studies using industry-level data find no significant effect of FTCs on…

  4. Expertises // 2003

    Der IBC Taxation Index - Die effektive Steuerbelastung von Unternehmen und hoch qualifizierten Arbeitskräften / The IBC Taxation Index - An International Comparison of the Effective Tax Burden of Companies and on Highly Skilled Manpower

    The present publication summarises the results of two studies which compare the effective tax burdens of companies and on highly skilled manpower internationally and interregionally.

  5. ZEW Discussion Paper No. 03-03 // 2003

    How Do Banking Supervisors Deal with Europe-wide Systemic Risk?

    The systemic risk potential in the European banking market has increased. Hence, the following questions emerge: Is there a need for a truly European supervisory framework? And, how should a potential European…

  6. Non-Refereed Journal // 2003

    Russia 's Reluctance to Ratify Kyoto: an Economic Analysis

    Brief analysis of recent developments in the russian stance on climate change and climate change policy. The article discusses whether Russia will (will not) ratify the Protocol and what are the driving motives…