1. Refereed Journal // 2014

    Designing an Emissions Trading Scheme for China - An Up-to-date Climate Policy Assessment

    We assess recent Chinese climate policy proposals in a multi-region, multi-sector computable general equilibrium model with a Chinese carbon emissions trading scheme (ETS). When the emissions intensity…

  2. ZEW Discussion Paper No. 14-015 // 2014

    Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

    Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…

  3. ZEW Discussion Paper No. 14-014 // 2014

    Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

    This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this…

  4. ZEW Discussion Paper No. 14-013 // 2014

    Exporting and Labor Demand: Micro-level Evidence from Germany

    It is widely believed that globalization affects the extent of employment and wage responses to economic shocks. To provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity…

  5. ZEW Discussion Paper No. 14-012 // 2014

    The Impact of Redistributive Policies on Inequality in OECD Countries

    Due to behavioral effects triggered by redistributional interventions, it is still an open question whether government policies are able to effectively reduce income inequality. We contribute to this research…