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.

ZEW Discussion Papers
ZEW Discussion Papers
Periodical ZEW Publications
Publication Series
ZEW Expertises & Research Reports
External Research Publications
  1. ZEW Discussion Paper No. 05-44 // 2005

    Educational Opportunities and the Role of Institutions

    Educational opportunities determine the intergenerational mobility of human capital and are affected by institutional features of schooling systems. The aim of this paper is twofold. It intends to show how…

    Labour Markets and Social Insurance
  2. ZEW Discussion Paper No. 05-43 // 2005

    Evaluating the Impacts of Subsidies on Innovation Activities in Germany

    Innovations are a key factor to ensure the competitiveness of establishments as well as to enhance the growth and wealth of nations. But more than any other economic activity, decisions about innovations are…

    Labour Markets and Social Insurance
  3. ZEW Discussion Paper No. 05-42 // 2005

    Not Employed 37 Hours or Employed 41? – A CGE Analysis for Germany

    The objective of our analysis is to find out whether an increase in working time without pay compensation can be considered an adequate policy to reduce unemployment. From the perspective of economic theory the…

    Labour Markets and Social Insurance
  4. ZEW Discussion Paper No. 05-39 // 2005

    Costs, Preferences, and Institutions: An Empirical Analysis of the Determinants of Government Decentralization

    This paper examines the factors determining vertical government structures. An empirical analysis for a panel of OECD countries indicates that apart from preferences, economies of scale, and other factors,…

    Corporate Taxation and Public Finance
  5. ZEW Discussion Paper No. 05-38 // 2005

    IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies

    The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS-…

    Corporate Taxation and Public Finance
  6. ZEW Discussion Paper No. 05-37 // 2005

    EU Company Taxation in case of a Common Tax Base

    Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts…

    Corporate Taxation and Public Finance
  7. ZEW Discussion Paper No. 05-34 // 2005

    The Geographical Mobility of Unemployed Workers

    Using a competing-risk framework of exiting unemployment to jobs in a local or a distant labor market area, this paper investigates whether unemployed individuals in West Germany choose search strategies that…

    Labour Markets and Social Insurance
  8. ZEW Discussion Paper No. 05-33 // 2005

    Konzernsteuerquote und Invesitionsverhalten

    Corporate Taxation and Public Finance
  9. ZEW Discussion Paper No. 05-30 // 2005

    On the Transition from Instantaneous to Time-Lagged Capital Accumilation

    We formulate an optimal control capital accumulation model with a Leontief-type production function and an exogenously given time-lag between investment and the accumulation of the capital stock, to analyze the…

    Environmental and Climate Economics

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