The aim of the study is to identify the opportunities and challenges of digitalisation for the State Baden-Württemberg, focusing in particular on developments since the first meta-study was published by ZEW in…
The aim of the project is to empirically assess the costs and benefits of school closures enacted in response to the spread of COVID-19. Benefits are measured by the contribution of the interventions to reduce the…
Despite the socio-political importance that occupational pension schemes have had since 2001, the incomplete evidence, lack of transparency, and lack of databases have been criticized regularly during the last…
The aim of this research was to collect data on innovation activities of the business enterprise sector in the State of Berlin in the years 2018 to 2020 as well as the planned innovation activities in 2021 and…
The aim of this research was to collect data on innovation activities of the business enterprise sector in the State of Saxony in the years 2018 to 2020 as well as the planned innovation activities in 2021 and…
The project analyzes the price effects of the temporary cut of the German value added tax (VAT) that was enacted in 2020 as part of COVID simulus measures. The analysis is based on detailed scanner data provide…
The purpose of the project is to write a background report for the OECD Review of Innovation Policy in Germany. The background report summarises and discusses key issues and trends of current innovation policy in…
The (academic) debate on price markups (as indicators of market power) points in a clear direction: average price markups, and thus market power of firms, are increasing - with consequences for productivity,…
Patent box schemes received much critical attention because they allow intellectual property (IP) profits to be taxed at a low or even zero corporate tax rate without a clear link between the R&D activity and…
The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to…
To mitigate the negative economic effects of the Corona crisis, several countries have utilized tax policy instruments. In Europe, all countries quickly introduced immediate responses…
This project examines the political, economic, and cultural factors that influenced the foundation of public saving banks in Germany in the 19th and early 20th century.