ZEW Discussion Papers

Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor's reservation…

The standard labor-supply literature typically assumes that the labor supply response to wage increases is the same as that for equivalent wage decreases. However, evidence from the behavioral-economics…

Innovation activities in the German enterprise sector showed two opposing trends over the past two decades: While total innovation expenditures grew substantially, the number of firms conducting innovation…

Most marketing practitioners and scholars agree that marketing assets such as brand equity significantly contribute to a firm's financial performance. In this paper, we model brand equity as an unobservable…

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firrm…

This paper provides evidence on the migration from an “old” technology to a “new” technology, taking into account the impact that regulatory interventions on the old one might have on the incentives to invest…

Immer mehr junge Menschen in Deutschland erwerben eine Studienberechtigung. Aber bei weitem nicht alle Jugendlichen mit einer Studienberechtigung gehen tatsächlich studieren. Der Übergang an eine Hochschule…

This paper aims to shed light on the role of technological opportunities for green innovation by studying the case of Green ICT innovation. We test two hypotheses: (1) Firms active in low-opportunity…

Mobile internet access allows for flexibility with respect to working time and working place. We analyse whether employees’ use of mobile internet access improves firms’ labour productivity. Our data set…