Publications
ZEW Discussion Papers
Periodical ZEW Publications
Publication Series
ZEW Expertises & Research Reports
External Research Publications
  1. ZEW Discussion Paper No. 14-047 // 2014

    Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

    The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time,…

    Corporate Taxation and Public Finance
  2. ZEW Discussion Paper No. 14-046 // 2014

    Vorteile einer GKB / GUB außerhalb der Gewinnermittlung - Eine Analyse aus Sicht des deutschen Steuerrechts

    Corporate Taxation and Public Finance
  3. ZEW Discussion Paper No. 14-044 // 2014

    Harmonisierung der Gewinnermittlung in der EU - Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB)

    Corporate Taxation and Public Finance
  4. ZEW Discussion Paper No. 14-043 // 2014

    Determinants of Self-Reporting Under the European Corporate Leniency Program

    We empirically investigate the determinants of self-reporting under the European corporate leniency program. Applying a data set consisting of 442 firm groups that participated in 76 cartels decided by the…

  5. ZEW Discussion Paper No. 14-042 // 2014

    Direct and Indirect Effects of Weather Experiences on Life Satisfaction – Which Role for Climate Change Expectations?

    This paper deals with the effect of (i) damage experience from extreme weather events and (ii) expectations concerning future climate change on subjective wellbeing (SWB). We use data of a large representative…

    Environmental and Climate Economics
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    ZEW Newsletter // 2014

    2014-07

    1. News
    2. Staff
      • Visiting Researcher
    3. Press Releases
    4. Recent Publications
      IN ENGLISH
      • Financial Market Report Switzerland
      • ZEW Discussion Papers
      IN GERMAN
      • ZEWnews SEEK Special Edition
      • ZEW Finanzmarktreport (ZEW Financial Market…
    Press Relations and Editing
  7. Refereed Journal // 2014

    Using surveys of business perceptions as a guide to growth-enhancing fiscal reforms

    Corporate Taxation and Public Finance
  8. Refereed Journal // 2014

    Give and Take: How the Funding of Adaptation to Climate Change Can Improve the Donor's Terms-of-Trade

    Environmental and Climate Economics
  9. Refereed Journal // 2014

    The future of the energy transition in Germany

    Environmental and Climate Economics
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    ZEW-Branchenreport Informationswirtschaft // 2014

    2. Quartal 2014

    • Bei den Mediendienstleistern verbreitet sich wieder mehr Optimismus
    • Informations- und Kommunikationstechnologien als Treiber im Innovationsprozess
    Download file (in German only)
    (PDF, 117 KB)
    Digital Economy Industry report Further training
  11. Refereed Journal // 2014

    Determinants of Self-Reporting under the European Corporate Leniency Program

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    ZEW-Finanzmarktreport // 2014

    August 2014

    • Konjunkturerwartungen: Abwärtstrend hält an
    • EZB: Experten erwarten konstante Leitzinsen
    • USA: Gleichbleibend positive Einschätzung von Lage und Erwartungen
    • Japan: Konjunkturerwartungen wieder gestiegen
    • Großbritannien…
    Download file (in German only)
    (PDF, 220 KB)
    Pensions and Sustainable Financial... ECB United States