The aim of this research project is to analyze empirically the impacts of company taxation on decisions of multinational companies. Both real investment decisions and the design of business activities seem to…
The aim of the study is to provide information on the consequences that the adoption of a Common Corporate Tax Base (CCTB) would have on the size of the corporate tax bases of EU companies located in each of…
In the year 2006 on behalf of the Stiftung Familienunternehmen ZEW has developed the Country Index for Family Enterprises. The objective of that index is an international comparison of investment locations from…
Evaluating state subsidies contributes to an improvement of efficiency in the allocation of public funds. Especially with regard to tax expenditures, there is need for external evaluation. The objective of this…
Apart from the Common Agricultural Policy, Regional Policy is the most important policy field of the EU budget. While the goal to reduce regional welfare disparities in the EU is generally accepted in the EU,…
In this project, an international comparison of the possibilities for local governments to borrow money is made. Especially the role of ways and mean advances being more and more responsible for the increasing…
This project analyses the distributive impacts of the statutory and institutional settings of European schemes of social assistance focusing on an empirical investigation of the European Union of 25 member states.…
The project is concerned with a comprehensive analysis of the sector of family enterprises in Germany. The analysis focuses on different questions: Main topics are the quantitative assessment of the economic…
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…