For the measurement and international comparison of effective tax burdens, the ZEW has already achieved a great knowledge. The ZEW has developed own approaches (e.g. European Tax Analyzer) and applies other models…
The taxation of companies operating in more than one Member State in the European Union is undergoing a transformation. The scope of prevalent group taxation regimes in the Member States is currently still largely…
The possible uses of microsimulation models for individual data have been demonstrated on many occasions. Less well-known, on the other hand, are similar models for the business sector. However, quantitative…
§ 44b SGB II determines that employment offices (Agenturen für Arbeit) and municipal administrations, as responsible welfare institutions for job-seeking persons, shall establish consortiums in order to administer…
The aim of this research project is to develop and to analyse concepts for the comprehensive integration of owner occupied housing in the public support programmes for capital-based old age provision.
The project is concerned with so-called restarts, i.e. the firm foundations of previously failed entrepreneurs. The data base is comprised by the ZEW Start-Up Panels. On the one hand the typical characteristics of…
In this project, ZEW offers expertise with respect to the basic income scheme which should be modernized in Liechtenstein. The challenge is to combine the existing social insurance system with a modern…
During the last decades, enterprises in industrialised countries have increasingly outsourced parts of their value chain to external suppliers. This development is particularly pronounced in the field of IT…
The study aims at analysing and evaluating goals, measures, successes and obstacles regarding the internationalisation of German research and science. This covers international activities of individual…
The availability of external capital is of central importance for German small and medium-sized enterprises. In the bank-based financial system of Germany bank loans have an important role for the financial…
This project examined aspects related to the transformation of the German college sector towards more competition. The project had two phases. In the first phase the differences in graduate school programmes were…
Inventors are of key importance for the success of the research and development activities of companies. This is reflected in the high share of nearly 70% of personnel costs in total R&D expenditures. As a…