It has been widely recognized that information and communication technologies (ICT) are key for productivity and growth of the overall economy. The implementation of new ICT applications, however, requires a well…
While the financial crisis is biting into the real economy, more and more companies are expecting, or are already, facing profit downturns. Taxes on non-income values become, in view of decreasing profits, a…
The objective of the study was to develop and implement an integrated spatial–economic–ecological modelling approach for Russia that could be used to assist policy makers in their choice of sustainability…
The research project aims at contributing to a better understanding of the effect of political factors on national tax policy. In particular, the interaction of the ideological positions of political…
There is an ongoing debate about the introduction of tax incentives for business research and development (R&D) in Germany. The motivation for such an indirect form of subsidies for R&D depends on the size of…
Within the scope of this project supported by a grant from the Fritz-Thyssen-Stiftung a corporate microsimulation model (ZEW TaxCoMM) will be developed for the ex-ante-evaluation of corporate tax reforms. In…
In recent years, the European real estate markets have been affected by a growing capital market orientation. This is evident, on the one hand, from the financing behaviour of property companies which…
Research on fiscal federalism has accelerated in recent years and produced important results. Nevertheless, many fundamental questions on the (lacking) functionality of certain federal structures are still…
This project examines empirically in how far fairness preferences have an influence on giving behaviour of individuals, especially on the purpose donations go to. To this end we conduct an experiment where…
Innovations are essential if an economy wants to stay competitive. Service products are intangible, interactive and are often produced and consumed simultaneously. Thus, the importance of knowledge as a production…
The overall objective of the study was to analyse the possible risk of carbon leakage on European energy intensive industries as a consequence of the EU Climate Action. In particular, if no international agreement…
The competitiveness of modern firms depends increasingly on their ability to generate new products, services and processes on a continuous basis. Hence, the core of the creative act is no longer an isolated…