The ECB has become a significant fiscal actor through its bond-purchase programs, which commenced in 2010 and culminated in the 2022 decision regarding the Transmission Protection Instrument (TPI). The Governing…
The latest Mannheim Tax Index shows that Germany is falling further behind in international tax competition for large companies and now has one of the highest corporate tax burdens in an international…
In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…
How much has the German government spent on digital policy initiatives in recent years? This question cannot be answered ad hoc on the basis of the available data. The need for a centralised digital budget has…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From…
In its Communication on Business Taxation in the 21st Century, the European Commission emphasises the need for a sound, efficient and fair tax framework that meets public financing needs while supporting recovery,…
Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…
Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…
The European Commission recently implemented the minimum tax directive (Pillar 2) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative to reduce the…