Fiscal rules have gained importance in recent decades given ever increasing deficits and public debt around the world. In this project, we add to a small literature which recently evaluated the budgetary and…
The current debate about the economic and political development of the European Union devotes considerable attention to fostering economic resilience and achieving economic convergence of the member states. In the…
The aim of this interdisciplinary research network is to examine how digital transformation affects the functionality of tax systems. The research addresses the concern that digitalization further impairs the…
This project aims to advance the understanding of market design in the presence of political constraints such as re-election motives as well as corruption and favoritism. We will study how corrupt market …
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations…
Country-by-country reporting (CbCR) aims at improving tax transparency by mandating multinational firms to disclose certain tax-related information on a per-country basis. The data is supposed to help tax…
With regard to reform blueprints for the future of the Eurozone, a comprehensive systematizing meta-analysis will be prepared. This meta-analysis will capture not only the content of the reform…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees.…