The majority of companies in Germany are family companies. They are not only represented in the SME sector, but a significant portion also among the large companies with more than 50 million Euro in annual sales.…
In contrast to the German tax law there are no child allowances in the social insurance. In this project we analyze their introduction, limited to the statutory pension insurance, using the ZEW tax-transfer…
BREATHE will analyse the interactions between urban form, economic welfare, energy use and emissions by households and firms. Increasing urban density and increasing city size tend to reduce households’ average…
This research project analyses ways and implications of increasing the R&D to GDP ratio in Germany to 3.5% by 2025. Using microeconomic, sector-level and macroeconomic approaches, the research focuses on
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 …
We provide a microsimulation modelling tool to estimate household responses to changes in the tax and transfer system. While our study focuses on the effects on the supply side, we also provide an extension …
The recording of technological capabilities through a comprehensive system of indicators is a central part of the annual report on the conditions of research, technology and innovation in Germany of the German…
The project aims to expand the indicator system used by the Commission of Experts on Research and Innovation (EFI) to monitor trends in research and innovation towards indicators on public funding. On the one…
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 …
Das vorliegende Projekt baut auf den vom ZEW im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen durchgeführten Simulationen von Reformoptionen für eine verbesserte materielle Absicherung von Kindern auf. Es…