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. 14-020 // 2014

    Designing an Emissions Trading Scheme for China – An Up-to-date Climate Policy Assessment

    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…

  2. ZEW Discussion Paper Nr. 14-019 // 2014

    M&A and the Tax Benefits of Debt-Financing

    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…

  3. ZEW Discussion Paper Nr. 14-018 // 2014

    Access to Research Inputs: Open Science Versus the Entrepreneurial University

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

  4. ZEW Discussion Paper Nr. 14-016 // 2014

    The Own-Wage Elasticity of Labor Demand: A Meta-Regression Analysis

    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…

  5. ZEW Discussion Paper Nr. 14-015 // 2014

    Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

    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…

  6. ZEW Discussion Paper Nr. 14-014 // 2014

    Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

    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…

  7. ZEW Discussion Paper Nr. 14-013 // 2014

    Exporting and Labor Demand: Micro-level Evidence from Germany

    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…

  8. ZEW Discussion Paper Nr. 14-012 // 2014

    The Impact of Redistributive Policies on Inequality in OECD Countries

    Due to behavioral effects triggered by redistributional interventions, it is still an open question whether government policies are able to effectively reduce income inequality. We contribute to this research…

  9. ZEW Discussion Paper Nr. 14-011 // 2014

    How Important Is Industry-Specific Managerial Experience for Innovative Firm Performance?

    Zahlreiche Studien belegen einen positiven Zusammenhang zwischen den institutionellen Rahmenbedingungen eines Landes und dem Wachstum der Volkswirtschaft. Da dieser Zusammenhang unter anderem auf stärkere und…

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