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 …
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…
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…
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 …
The European Tax Analyzer is a simulation model to compute forward-looking effective tax burdens. Up to now, the target values of the European Tax Analyzer are reported in absolute numbers and indicate the …
The general objective of the study is to better understand both the current role and the full potential of the EU budget in fostering public sector reforms in the Member States.
The digitalization of the economy is considered the most important development since the industrial revolution. The economic locational factors for digital business models are thus of high relevance for policy…
