1. ZEW Discussion Paper No. 14-076 // 2014

    Field of Study, Qualification Mismatch, and Wages: Does Sorting Matter?

    Graduates from Science, Technology, Engineering, and Mathematics (STEM) are usually found to have higher wages and a lower risk of overqualification. However, it is unclear whether we can interpret the effect of…

  2. ZEW Discussion Paper No. 14-075 // 2014

    Improving Voluntary Public Good Provision by a Non-Governmental, Endogenous Matching Mechanism: Experimental Evidence

    Social norms can help to foster cooperation and to overcome the free-rider problem in private provision of public goods. This paper focuses on the enforcement of social norms by a self-introduced punishment and…

  3. Non-Refereed Journal // 2014

    Flat-rate Tax Systems and their Effect on Labor Markets

    Despite their theoretical benefits, flat taxes have been tried only in a few formerly socialist countries

  4. ZEW Discussion Paper No. 14-073 // 2014

    Extending Taxation of Interest and Royalty Income at Source – an Option to Limit Base Erosion and Profit Shifting?

    This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting…

  5. ZEW Discussion Paper No. 14-072 // 2014

    Invalid but Infringed? An Analysis of Germany’s Bifurcated Patent Litigation System

    We analyze the impact of the probabilistic nature of patents on the functioning of Germany’s bifurcated patent litigation system where infringement and validity of a patent are decided independently by different…

  6. ZEW Discussion Paper No. 14-071 // 2014

    Combining Technology and Work Organization: An Analysis of Complementarity between IT and Decentralization across Firms of Different Size

    This paper examines whether information technology (IT) and decentralized work organization are complementary only for large firms or also for smaller firms. Empirical evidence, which suggests complementarity…

  7. ZEW Discussion Paper No. 14-070 // 2014

    Are Intangibles More Productive in ICT-Intensive Industries? Evidence from EU Countries

    Using sectoral intangible investment data we confirm that intangible capital is a significant determinant of labour productivity growth. The sectoral setting further allows us to identify the differential…

  8. ZEW Discussion Paper No. 14-069 // 2014

    Short-run Fertility Effects of Parental Leave Benefits: Evidence from a Structural Model

    Based on a structural model of fertility and female labour force supply with unobserved heterogeneity and state dependence, we evaluate the 2007 reform of parental leave benefits in Germany, which replaced a…

  9. ZEW Discussion Paper No. 14-068 // 2014

    Completed Fertility Effects of Family Policy Measures: Evidence from a Life-Cycle Model

    We estimate a structural life-cycle model of fertility and female labour supply and use it to evaluate the effects of a number of key family policy measures based on data for Germany. Parental leave benefits,…