ZEW Discussion Papers

A mechanism to restructure the debt of an insolvent euro country is a missing element in the emerging institutional architecture of the euro area. The introduction of an insolvency procedure for sovereigns faces…

This paper analyses the risk of unemployment, unemployment duration and the risk of longterm unemployment immediately after apprenticeship graduation. Unemployed apprenticeship graduates constitute a large share…

The German response to the Fukushima nuclear power plant incident was possibly the most significant change of policy towards nuclear power outside Japan, leading to a sudden and very significant shift in the…

Concerns have been raised that demographic ageing may weaken the competitiveness of knowledge-based economies and increase regional disparities. The age-creativity link is however far from clear at the aggregate…

This paper investigates the role intangible capital plays for economic growth in different sectors in Germany. It consists of two major parts. In the first part, we aim at measuring investment in intangibles at…

While liberalization in energy markets has been a widely successful process all over the world, incumbents often still hold a dominant position. Thus, electricity wholesale markets are subject to market…

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time,…

In diesem Beitrag wird aufgezeigt, dass die Harmonisierung der Gewinnermittlung innerhalb der EU zahlreiche Zusatzvorteile aufweist und dass es sich lohnt, die Arbeiten an der GKB / GUB zu einem erfolgreichen…

In diesem Beitrag werden die im Richtlinienentwurf enthaltenen Vorschriften zum Einstieg in eine GKKB bzw. zum Ausstieg aus einer GKKB daraufhin untersucht, wie diese sich bei Einführung einer GKB / GUB…