1. ZEW Discussion Paper No. 04-27 // 2004

    International Tax Planning in the Age of ICT

    The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most…

  2. ZEW Discussion Paper No. 04-26 // 2004

    New Estimates of the Duration and Risk of Unemployment for West-Germany

    This paper analyzes changes in the risk of unemployment and changes in the distribution of unemployment duration for the 26 to 41 years old working population in West-Germany during the 1980ties and 1990ties.…

  3. ZEW Discussion Paper No. 04-24 // 2004

    Unemployment Durations in West-Germany Before and After the Reform of the Unemployment Compensation System During the 1980s

    This paper empirically analyzes the distribution of unemployment durations in West-Germany before and after the changes during the mid 1980s in the maximum entitlement periods for unemployment benefits for…

  4. ZEW Discussion Paper No. 04-23 // 2004

    Eine ökonomische Einordnung der Förderung der beruflichen Weiterbildung im Rahmen der Aktiven Arbeitsmarktpolitik

    Thema dieser Arbeit ist eine ökonomische Einordnung der beruflichen Weiterbildung (FbW) als Teil der Aktiven Arbeitsmarktpolitik in Deutschland. Die Analyse erfolgt im Lichte des sektoralen Wandel, der…

  5. ZEW Discussion Paper No. 04-21 // 2004

    The Subtraction Rule and its Effects on Pricing in the Electricity Industry

    The paper deals with the subtraction rule, which has been proposed by the „working group security of supply in service of the cartel offices of the federal republic and the states” as an instrument to identify…

  6. ZEW Discussion Paper No. 04-15 // 2004

    Mission Impossible !? On the Harmonization of National Allocation Plans under the EU Emissions Trading Directive

    Starting in 2005, the EU will implement a CO2 emissions trading scheme. In this paper we show that the outspoken goals of economic efficiency and free allocation of allowances are incompatible with harmonized…

  7. ZEW Economic Studies Vol. 25 // 2004

    Leaving Unemployment for Self-Employment

    The book presents an analysis of the transition from unemployment to self-employment and its subsidisation with the so-called "bridging allowance" in Germany. On the basis of econometric models, the determinants…

  8. Refereed Journal // 2004

    Social Security Strategies and Redistributive Effects in European Social Transfer Systems

    This paper evaluates the linkage between social security strategies and redistributive effects in EU social transfer systems. It is argued that the various European systems produce different patterns of…