This project examined the effects of profit taxation on business performance and innovation through well-defined transmission channels and the resulting policy implications. The project made three key…
This project aimed at examining the interactions between the three actors on the market for charitable giving – donors, charities, and the state – both theoretically and empirically. The empirical analyses were…
Across all European countries, both large enterprises (LSEs) and small and medium-sized firms (SMEs) have to pay some form of corporate income tax if they have a non-transparent organizational form. On the one…
In the course of the current political debate, the opposition parties of the German parliament have presented several tax reform proposals which aim at reviving net wealth taxation in Germany. These proposals…
Most contributions in the field of fiscal federalism explain a jurisdiction’s performance by the role of institutions and political or economic restrictions. A more recent literature, however, also points to the…
The intensification of the European debt crisis can partly be attributed to the fact that there exist no standardized debt restructuring mechanisms. Even though several attempts to establish well-defined …
Measured by the share in the total EU budget, EU regional policy is the second most important policy area. One of ist central objectives is the promotion of long-run growth. Evidence from recent academic…
Over the last years an increasing number of models have been developed and implemented in the research department. This models comprise the European Tax Analyzer, the Devereux-Griffith-Model (DG), the ZEW…
In the year 2006 ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…