In Germany, taxation of wealth was abolished in 1996. This was the result of a Federal Constitutional Court’s ruling, which declared the design of the wealth tax incompatible with the constitution’s’ principle…
In the year 2006, ZEW has developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. This Country Index offers an international comparison of investment locations in 18…
Within this project, a study on the topic "Resilience against crises from export shocks - concept, quantification and strategy" will be written. The aim of this study is to develop the term of crises resilience…
The rise of the internet and the easy access to information is often seen as a chance for citizen involvement and information. In this perspective, democracies should benefit as well from more mature voters…
The German Inheritance Tax Reform in 2016 came along with a lot of modifications compared to the previous regulations. Some of the new regulations as a lower valuation factor for the determination of the …
ZEW researchers provided research support to the independent advisory board of the German stability council. They assist the council organizationally and contentwise with the preparation of its biannual…
The project will deal with institutional reforms for a more resistant euro area. In particular, the potential and the detailed construction of independent economic policy advisory boards for euro countries will be…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
Sales taxation is under high pressure and faces several challenges due to the increased globalization of cross-border trade and due to the digitalization of sales channels. What seems especially …