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Displaying results 1 to 10 of 3898.

• Projects // 01.10.2023

  The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar 2 on the EU Member States’ Effective Tax Rates

  The European Commission recently implemented the minimum tax directive (Pillar 2) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative
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  Press Releases // 16.04.2024

  Economic Expectations Reach Highest Level since March 2022

  The ZEW Indicator of Economic Sentiment for Germany again recorded an increase in the current April 2024 survey. At 42.9 points, it is 11.2 points above the March value. In contrast, the assessment of
• Events // 24.04.2024

  Mitigating the Consequences of Job Loss Experimental Evidence from Ethiopia

  Job loss is a common shock in low-income countries, but formal insurance against it is typically limited. In the aftermath of a mass layoff in Ethiopia’s Hawassa Industrial Park, the paper present
• Publications // 15.04.2024

  ZEW Discussion Paper - Minimum Wages and Insurance within the Firm

  Minimum wages generate an asymmetric pass-through of firm shocks across workers. We establish this result leveraging employer-employee data on Italian metal manufacturing firms, which face different w
• Projects // 01.02.2024

  BAK Taxation Index 2024/2025

  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
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  Press Releases // 15.04.2024

  EU Directive for Tax Transparency Threatens Location Attractiveness

  The EU directive on public country-by-country reporting requires multinational corporations to make their tax activities more transparent starting this year. The aim is to create a level playing field
• Events // 02.05.2024

  The European Defence Industrial Strategy

  In the context of the war in Ukraine and the deteriorating security situation on the continent, the European defence industrial strategy (EDIS), proposed on 5 March, aims to achieve “EU readiness
• Events // 16.05.2024

  Trading Sex A General Theory of Gender Norms and Sexual Exchange

  Economics lacks a unified general model capable of explaining sexual exchange from an economic perspective and encompassing theories of marriage and paid sex as special cases. The paper presented
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  Press Releases // 11.04.2024

  Federal Government Wants to Better Demonstrate the Effectiveness of Their Expenditure

  On 10 April 2024, the Federal Cabinet acknowledged the final report on the 11th Spending Review, titled “Verbesserung der Wirkungsorientierung im Bundeshaushalt mit einem Schwerpunkt Nachhaltigkeit” (
• Publications // 10.04.2024

  Non-Refereed Journal - Wie steht es um die Innovationsfähigkeit Deutschlands?