1. ZEW policy brief No. 21-02 // 2021

    EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

    As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European…

  2. ZEW expert brief No. 21-04 // 2021

    Corporate Insolvencies in Times of COVID-19

    Economic consequences of the COVID-19 pandemic have been an important issue in the public debate. In almost every country, stores and plants were closed and mobility severely restricted in order to contain the…

  3. ZEW-Finanzmarktreport // 2021

    Juni 2021

    • Konjunkturausblick verbessert sich deutlich
    • Euroraum: Konjunkturerwartungen steigen deutlich
    • USA: Lageeinschätzung erneut deutlich positiv
    • China: Konjunkturausblick weiterhin sehr positiv
    • Sonderfrage:…
  4. Contributions to Edited Volumes and Conference Proceedings // 2021

    Taxing the Digital Economy – An Academic Perspective

  5. 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…

  6. 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…

  7. 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.…

  8. 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…

  9. 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,…

  10. 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…

  11. 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…