For a comprehensive study on behalf of the European Commission, a new methodology for computing effective tax burdens has been implemented and applied. This methodology, developed by Devereux and Griffith…
Due to constantly rising social security budgets and negative incentives of social benefits on labour supply and growth, European social systems are put increasingly under pressure. In this situation, for social…
To assess the attractiveness of a location with respect to the corporate tax system, especially the two measures of the effective marginal and the effective average tax burden are available. The effective…
The European Commission has received a mandate from the Council for a study on taxation in the EU. This study should illuminate, among other things and taking into account the results of the Ruding-Report (1992),…
The most recent survey of international companies conducted by BAK Konjunkturforschung Basel AG concludes that taxation is one of the most important considerations for companies when deciding where to locate. …
Die Arbeitsgruppe, an der alle Forschungsbereiche des ZEW beteiligt sind, setzt sich hauptsächlich mit mikroökonomischen Fragen der Digitalen Ökonomie auseinander, welche durch die zunehmende Entwicklung und…
The development of traditional Regional Economics into what has been called New Economic Geography meant uniting all of the ZEW´s research departments into a collaborating team. Despite its clear roots in the…