1. Refereed Journal // 2022

    Jobs, Crime, and Votes – A Short-run Evaluation of the Refugee Crisis in Germany

    Millions of refugees made their way to Europe between 2014 and 2015, with over one million arriving in Germany alone. Yet, little is known about the impact of this inflow on labor markets, crime, and voting…

  2. ZEW Discussion Paper No. 22-004 // 2022

    Government Expenditure in the DINA Framework: Allocation Methods and Consequences for Post-Tax Income Inequality

    Constructing measures of post-tax income inequality that are consistent with national accounts requires the allocation of the entirety of government expenditure to individuals. About half of government…

  3. Refereed Journal // 2022

    Productivity Dynamics and Exports in the French Forest Product Industry

    This paper investigates aggregate productivity dynamics of the French forest product industry based on firm-level data from 1994 to 2016. The main objectives of the paper are to investigate aggregate…

  4. Refereed Journal // 2022

    Tax policies in a transition to a knowledge-based economy – The effective tax burden of companies and highly skilled labour

    Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…

  5. ZEW Discussion Paper No. 22-003 // 2022

    R&D Grant and Tax Credit Support for Foreign-Owned Subsidiaries: Does It Pay Off?

    Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key…

  6. ZEW Discussion Paper No. 22-001 // 2022

    Towards Accountability in Machine Learning Applications: A System-Testing Approach

    A rapidly expanding universe of technology-focused startups is trying to change and improve the way real estate markets operate. The undisputed predictive power of machine learning (ML) models often plays a…

  7. ZEW-Innovationserhebung // 2022

    2021

    The ZEW Innovation Survey

  8. Refereed Journal // 2022

    R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices

    This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…