In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The…
This paper quantifies the life-cycle incidence of key family policy measures in Germany. The analysis is based on a novel dynamic microsimulation model that combines simulated family life-cycles for a base…
Contributions to Edited Volumes and Conference Proceedings
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2015
The Centre for European Economic Research (ZEW) stood its ground in national and international competition in 2014 with a total revenue of about EUR 20 million. The institute successfully reinforced its…
Based on official records from the former East German Ministry for State Security, we quantify the long-term costs of state surveillance on social capital and economic performance. Using county-level variation…
We develop an index that compares the quality of Patent Cooperation Treaty (PCT) applications by considering citations generated by International Search Reports (ISRs). In its most restrictive variation, i.e.…
This paper studies the importance of the socialization environment – nest – for the career destinations of early career researchers. In a sample of research groups in the fields of science and engineering at…