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…
How much has the German government spent on digital policy initiatives in recent years? This question cannot be answered ad hoc on the basis of the available data. The need for a centralised digital budget has…
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…
The European Commission recently implemented the minimum tax directive (Pillar 2) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative to reduce the…
In the Multiannual Financial Framework (MFF) 2021-2027, about 30 percent of all EU budgetary resources are allocated to cohesion. Additional amounts are made available to the European budget by Next Generation…
Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…
The literature has shown that especially wealthy individuals and high income earners such as football superstars, inventors, or high income expats react strongly to differences in top tax rates across and …
Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…
Tax burdens in the context of business succession can have an impact on the success of family businesses and influence the decision to pass the business on to the next generation or to sell it. In this context, an…