ZEW Discussion Papers

Überblick

Mit diesen Beiträgen, die überwiegend in Englisch verfasst sind, beteiligen sich die Forscher/innen des ZEW an wissenschaftlichen Fachdebatten. Die Publikationen enthalten vorläufige Beiträge, die zur Veröffentlichung in Fachzeitschriften vorgesehen sind. Die Discussion Papers können ab 1.1.1998 als pdf-Datei abgerufen werden. Sie richten sich an nationale und internationale Zielgruppen.

  1. ZEW Discussion Paper Nr. 17-040 // 2017

    International Taxation and M&A Prices

    We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating…

  2. ZEW Discussion Paper Nr. 17-039 // 2017

    Productivity and Distribution Effects of Codetermination in an Efficient Bargaining

    Codetermination can be regarded as an extreme regulatory intervention of the legislator in the labor market which might affect the efficiency of production and the bargaining power of labor. Based on a model…

  3. ZEW Discussion Paper Nr. 17-038 // 2017

    Democracy and Compliance in Public Goods Games

    I investigate if, how, and why the effect of a non-deterrent contribution rule in a public goods game depends on how it is implemented: endogenously chosen or externally imposed. At the aggregate level, my…

  4. ZEW Discussion Paper Nr. 17-037 // 2017

    Minority Share Acquisitions and Collusion: Evidence from the Introduction of National Leniency Programs

    We address the growing concern that minority shareholding (MS) in rival firms may lessen competition, using the introduction of national leniency programs (LPs) as a shock that destabilizes collusive agreements.…

  5. ZEW Discussion Paper Nr. 17-036 // 2017

    Do Local Governments Tax Homeowner Communities Differently?

    This paper investigates whether and how strongly the share of homeowners in a community affects residential property taxation by local governments. Different from renters, homeowners bear the full property tax…

  6. ZEW Discussion Paper Nr. 17-035 // 2017

    Competition, Collusion and Spatial Sales Patterns - Theory and Evidence

    We study competition in markets with significant transport costs and capacity constraints. We compare the cases of price competition and coordination in a theoretical model and find that when firms compete, they…

  7. ZEW Discussion Paper Nr. 17-034 // 2017

    The Development of Corporate Tax Structures in the European Union from 1998 to 2015 – Qualitative and Quantitative Analysis

    Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last…

  8. ZEW Discussion Paper Nr. 17-033 // 2017

    Strategic Microscheduling of Movies

    We investigate how competition in product niches affects the timing of product release for experience goods using data on motion pictures in the United States. Additionally, we attempt to estimate the ultimate…

  9. ZEW Discussion Paper Nr. 17-032 // 2017

    The Elasticity of Taxable Income: A Meta-Regression Analysis

    The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive…

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