The goal of the European Single Market has led to standardization in several areas within the European Union during the last years. However, this is not true for the tax systems that remain part of the…
The German Accounting Law Modernization Act (BilMoG) of the year 2010 has been one of the most important reform acts in Germany in the last years and has constituted a change in paradigm with regard to the …
This study, based on the insights from the public finance literature, is to identify the key deficits of the German fiscal equalization system. The state of the literature on key questions and controversies will…
Tax administrations in several European countries recently introduced special tax regimes for small and medium-sized enterprises (SME). Competitive disadvantages as well as SME’s particular im-portance for …
The decisions of the European Court of Justice (ECJ) have impacted the design of the EU member states’ national (individual and corporate) tax systems in several areas (e.g. exit taxation, thin capitalization…
One uncontroversial conclusion from four years of European debt crisis is the need for a general overhaul of fiscal governance. However, any reforms must be based on a sound understanding of the (fiscal) …
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. …
In the year 2006 ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index was an international comparison of investment locations…
The SPINTAN project aims at discovering the theoretical and empirical underpins of public intangible policies. It widens previous work carried out by Corrado, Hulten and Sichel (2005, 2009) including the public…