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…
Das deutsche Transportgewerbe muss sich auf magere Zeiten einstellen. Ob Binnenschifffahrt, Luft- und Seeverkehr, Gütertransport auf der Strasse oder der Schiene,…
This paper measures the quality of apprenticeship training by comparing the wage difference between apprentices who change their employer or occupation directly after the training period with apprentices who…
This paper analyses long- and short-term co-movements between 14 international real estate stock markets based on bivariate testing for cointegration and correlation analysis. The results indicate that there…
