ZEW Discussion Papers

The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this…

Most bibliometric databases only provide names as the handle to their careers leading to the issue of namesakes. We introduce a universal method to assess the risk of linking documents of different individuals…

A growing interest in R&D tax incentive policies has given rise to a large number of evaluations, which provide contrasting results about their effectiveness. Our meta- analysis aims to explain the…

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered…

COVID-19 placed a special role to fiscal policy in rescuing companies short of liquidity from insolvency. In the first months of the crisis, SMEs as the backbone of Europe’s real economy benefited from large and…

We test the importance of social norms for market interactions associated with negative real-world externalities in a large-scale experiment with a heterogeneous population sample from Germany. The majority of…

Im internationalen Vergleich verfügen die Deutschen über ein relativ hohes Finanzwissen. Allerdings bedeutet dies nicht, dass Finanzwissen universell verbreitet ist. Der Anteil der Befragten, die drei…

In the framework of the Paris Agreement implementation, financial transfers remain a major point of negotiation for addressing equity concerns raised by the ambitious climate objectives. In complement to the…