ZEW policy briefs

For the better part of the last decade, the global minimum tax, or Pillar Two, has dominated international tax policy discussions. Developing out of the Base Erosion and Profit Shifting (BEPS) Project at the…

Entrepreneurship is essential for innovation and economic growth. Newly founded companies contribute to innovation and technology diffusion and increase pressure on incumbent firms to innovate. In Germany,…

Nearly two decades of green bond issues have ignited various research questions and fields surrounding the topic. It is therefore time to take stock. Green bonds were launched with the goal of greening the…

Im Jahr 2020 wurde mit der Forschungszulage eine steuerliche Förderung von Forschung und Entwicklung (FuE) in Unternehmen eingeführt. Sie setzt Anreize für die Erhöhung der FuE-Aufwendungen, da ein Teil dieser…

China’s patenting activity has surged over the past two decades, yet questions remain about the quality and sources of innovation. We develop a new method to measure the importance of a patent for innovation,…

Many governments still help to keep fossil fuels cheap – sometimes by directly paying part of the supply cost (explicit subsidies), and at other times by not including the hidden costs of pollution and health…

For investors, the decision to install photovoltaic (PV) systems largely depends on whether the investment proves worthwhile. Subsidies play an important role in this context. Currently, the German subsidy…