ZEW Discussion Papers

We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…

The purpose of this paper is to evaluate the effect of reverse-charge mechanism (RCM) implementation on VAT compliance using an overall, countrylevel measure of VAT compliance, the VAT gap. The VAT gap is…

In response to growing economic and environmental concerns, companies in a range of industries seek to repurpose products (assets) that retain functional capacity beyond their initial first life. This paper…

Women are significantly less likely to participate in the stock market than men. We show that financial socialization plays an important role in explaining this gap. Survey data from Germany and the U.S.…

Intangible assets have increasingly been identified as a main source of productivity gains. Since the pioneering work by Corrado, Hulten, and Sichel (2005), empirical research has largely focused on macro and…

This paper explores a novel web-based indicator to examine how firms’ disclosure of university ties on their websites shapes their innovation performance. First, using data from the German Community Innovation…

We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state-owned enterprises (SOEs). While…

We study how low and medium-skilled refugee immigration affects natives’ labor market outcomes. Using individual-level panel data on the German workforce for 2011–2019 and exogenous regional variation from…