1. Discussion and Working Paper // 2015

    Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

    This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders…

  2. ZEW Discussion Paper No. 15-016 // 2015

    Women on the Board and Executive Duration – Evidence for European Listed Firms

    The participation of women in top-level corporate boards (or rather the lack of it) is subject to intense public debate. Several countries are considering legally binding quotas to increase the share of women on…

  3. ZEW Discussion Paper No. 15-015 // 2015

    Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?

    Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of…

  4. ZEW Newsletter // 2015

    2015-02

    1. News
    2. Call for Papers
      • 2015 Competition and Innovation Summer School (CISS
      • Sixth ZEW/MaCCI Conference on the Economics of Innovation and Patenting
      • 17th ZEW Summer Workshop
      • Workshop on Behavioural Responses to Income…
  5. Monograph // 2015

    Rising Labour Market Inequality: Regional Disparities and Wage-Setting Institutions

    This cumulative dissertation reflects on labour market inequalities from two perspectives. The first deals with the role of geography in shaping inequalities in an aging knowledge-based economy. In particular,…