ZEW Discussion Papers

Overview

Researchers at the ZEW participate in scientific debates by publishing their papers. The papers are predominantly in English (marked). For the German papers an English abstract is available. The contributions are intended for a final publication in special interest titles. The discussion papers can be downloaded as PDF or PostScript files starting from 1.1.1998. They aimed at national and international target groups.

  1. ZEW Discussion Paper No. 23-028 // 2023

    Too Much “Skin in the Game” Ruins the Game: Evidence From Managerial Capital Gains Taxes

    Co-investment, often seen as a remedy for agency problems, may incentivize managers to cater to own preferences. We provide evidence that mutual fund managers with considerable co-investment stakes alter…

  2. ZEW Discussion Paper No. 23-027 // 2023

    From Corporate Tax Competition to Global Cooperation? Trends, Prospects and Effects on German Family Businesses

    This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe…

  3. ZEW Discussion Paper No. 23-026 // 2023

    Corporate Carbon Reporting: Improving Transparency and Accountability

    Numerous multinational firms have recently pledged to reduce their greenhouse gas emissions to a net-zero position by the year 2050. These pledges currently lack a unified measurement and reporting structure,…

  4. ZEW Discussion Paper No. 23-025 // 2023

    Diversify or Not? – The Link Between Global Sourcing of ICT Goods and Firm Performance

    Our paper contributes to the discussion about Europe’s digital sovereignty. We analyze the relationship between firm performance and the diversification of sourcing countries for imported ICT goods. The analysis…

  5. ZEW Discussion Paper No. 23-024 // 2023

    Investor Responses to Information Updates on Peer Behavior and Public Investment Policy: The Case of Green Investments

    Green startups are a major driver of eco-innovation and as such a major contributor to climate change mitigation and green growth. However, they often lack sufficient funding from investors. Our study focuses on…

  6. ZEW Discussion Paper No. 23-023 // 2023

    Cost-Efficient Decarbonization of Portland Cement Production

    Accounting for nearly 8% of global annual carbon dioxide (CO2) emissions, the cement industry is considered difficult to decarbonize. While a sizeable number of abatement levers for Portland cement production is…

  7. ZEW Discussion Paper No. 23-022 // 2023

    ‘More Bang for the Buck’? Evidence on the Effectiveness of an Energy Efficiency Subsidy

    With the aim of limiting global warming, environmental subsidies are a popular public finance instrument to reduce carbon emissions. However, there is little evidence on why subsidies are effective in increasing…

  8. ZEW Discussion Paper No. 23-021 // 2023

    Hospital Capacity Reporting in Germany During COVID-19

    During the COVID-19 pandemic, hospitals faced a unique predicament. Hospital care was urgently needed and society took efforts to prevent overwhelming hospitals. However, hospitals in case-based reimbursement…

  9. ZEW Discussion Paper No. 23-020 // 2023

    The Integration of Migrants in the German Labor Market: Evidence Over 50 Years

    Germany has become the second-most important destination for migrants worldwide. Using all waves from the microcensus, we study their labor market integration over the last 50 years, and document key differences…

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