1. ZEW-Wirtschaftsanalysen Bd. 75 // 2004

    Erbschaftsteuerbelastung im internationalen Vergleich

    Im Zusammenhang mit der Suche nach Mehreinnahmen für die Staatskassen wurde in jüngster Zeit öfter eine Erhöhung der Erbschaft- und Schenkungsteuer in die Diskussion gebracht. Als Argument wurde dabei angeführt,…

  2. Beiträge in Sammel- und Tagungsbänden // 2004

    Risk and Transaction Costs

  3. ZEW Discussion Paper Nr. 04-54 // 2004

    Education, Gender and Earnings in France and Germany: Level and Dispersion Effects

    This paper analyses the relationship between education, gender and earnings in France and Germany. The model chosen here enables to estimate the impact of education not only on the expected earnings level but…

  4. ZEW Discussion Paper Nr. 04-47 // 2004

    Does Work Time Flexibility Work? An Empirical Assessment of the Efficiency Effects for German Firms

    In this paper we assess the impact of flexible work time schedules on firm efficiency using representative establishment data for Germany. Following the approach by Battese and Coelli (1995), we estimate a…

  5. ZEW Discussion Paper Nr. 04-44 // 2004

    A Spatial Econometric Analysis of Regional Specialisation Patterns Across EU Regions

    This paper conducts a spatial econometric analysis of the determinants of regional specialisation patterns. Spatial autocorrelation is present, but is mostly due to spatial error autocorrelation. Spatial…

  6. ZEW Discussion Paper Nr. 04-43 // 2004

    Comparing Investment and Employment Specialisation Patterns of EU Regions

    This study analyses relative sectoral specialisation of EU regions on the basis of investment and employment patterns. Controlling for heteroscedasticity and potential endogeneity in the econometric analysis, we…