ZEW Discussion Papers

Although the future socio-economic benefits of a new fibre-based ("next generation access", NGA) telecommunications infrastructure seem to be uncontroversial, a universal NGA coverage appears to be a rather…

On the basis of a joint economic and legal analysis, we evaluate the effects of a "regional" (European) emission trading scheme aiming at reducing emissions of international shipping. The focus lies on the…

We assess recent Chinese climate policy proposals in a multi‐region, multi‐sector computable general equilibrium model with a Chinese carbon emissions trading scheme (ETS). When the emissions intensity per GDP…

The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the…

In den vergangenen Jahren haben sich viele öffentliche   Forschungseinrichtungen in zunehmendem Grad kommerziell   ausgerichtet. Forscher werden ermutigt, aktiv in   Innovationsprojekten mitzuarbeiten, ihre…

Firms' labor demand responses to wage changes are of key interest in empirical research and policy analysis. However, despite extensive research, estimates of labor demand elasticities remain subject to…

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this…

It is widely believed that globalization affects the extent of employment and wage responses to economic shocks. To provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity…