1. ZEW-Dokumentation Nr. 17-01 // 2017

    The ZEW ICT Survey 2002 to 2015: Measuring the Digital Transformation in German Firms

    Modern Information and Communication Technologies (ICT) have been proliferating through the entire business sector over recent decades. This increasing digitalization is having a substantial impact on economic…

  2. ZEW Discussion Paper Nr. 17-006 // 2017

    The Use of SME Tax Incentives in the European Union

    This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives…

  3. ZEW Discussion Paper Nr. 17-005 // 2017

    The Effect of Institutional Ownership on Firm Innovation: Evidence from Chinese Listed Firms

    Monitoring by institutional investors can act as an important mechanism to promote firm innovation. By investigating Chinese listed firms’ patenting between 2002 and 2011, we find that the presence of…

  4. ZEW Discussion Paper Nr. 17-004 // 2017

    Cost-Effectiveness and Incidence of Renewable Energy Promotion in Germany

    Over the last decade Germany has boosted renewable energy in power production by means of massive subsidies. The flip side are very high electricity prices which raises concerns that the transition cost towards…

  5. ZEW Discussion Paper Nr. 17-003 // 2017

    The Implications of Book-Tax Differences: A Meta-Analysis

    Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet,…

  6. Discussion und Working Paper // 2017

    Leveling up? An inter-neighborhood experiment on parochialism and the efficiency of multi-level public goods provision

    Many public goods can be provided at different spatial levels. Evidence from social identity theory and in-group favoritism raises the possibility that where higher-level provision is more efficient, subjects’…

  7. Referierte Fachzeitschrift // 2017

    Cartel Cases and the Cartel Enforcement Process in the European Union 2001-2015: A Quantitative Assessment

    Die vorliegende Arbeit stellt eine umfassende quantitative Analyse von Kartellen und des EU-Kartellbekämpfungsprozesses im Zeitraum von 2001 bis 2015 dar. In einem ersten Schritt erfolgt eine detaillierte…

  8. ZEW-Newsletter // 2017

    2017-01

    1. Aktuell

    2. Call for Papers

    • 15. ZEW-Konferenz zum Thema Ökonomie der Informations - und Kommunikationstechnologien (IKT)
    • Sechste Mannheim Energy Conference

    3. Personalia

    • Gastwissenschaftler

    4. Presse

    5.…

  9. ZEW policy brief Nr. 17-01 // 2017

    The European Commission's CC(C)TB Re-Launch

    Mit dem Aktionsplan für eine faire und effiziente Unternehmensbesteuerung in der Europäischen Union (COM (2015) 302), der am 17. Juni 2015 veröffentlicht wurde, hat die Europäische Kommission die Diskussion…