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 // 2021

    What Drives Carbon Emissions in German Manufacturing: Scale, Technique or Composition?

    Drastic emission reductions are necessary to combat climate change. However, despite several climate policies, carbon emissions from German manufacturing have actually increased between 2005 and 2017. In this…

  2. ZEW Discussion Paper // 2021

    Welfare Effects of Property Taxation

    We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax incidence depends on how housing prices, labor and other types of incomes as well as…

  3. ZEW Discussion Paper // 2021

    Monetary Incentives and the Contagion of Unethical Behavior

    We analyze both theoretically and empirically how monetary incentives and information about others’ behavior affect dishonesty. We run a laboratory experiment with 560 participants, each of whom observes a…

  4. ZEW Discussion Paper // 2021

    Collaborative Tax Evasion in the Provision of Services to Consumers – a Field Experiment

    We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a…

  5. ZEW Discussion Paper // 2021

    Gender Diversity in Corporate Boards: Evidence From Quota-Implied Discontinuities

    Using data across European corporate boards, we investigate the effects of quota-induced female representation on firm value and operations, under minimal identification assumptions. We consider sharp increases…

  6. ZEW Discussion Paper // 2021

    Taxes and Business Philanthropy in Armenia

    The majority of countries around the world provide tax incentives for business philanthropy. However, little is known about the responsiveness of businesses to this tax treatment. This paper expands on this…

  7. ZEW Discussion Paper // 2021

    Disambiguation by Namesake Risk Assessment

    Most bibliometric databases only provide names as the handle to their careers leading to the issue of namesakes. We introduce a universal method to assess the risk of linking documents of different individuals…

  8. ZEW Discussion Paper // 2021

    How Does the Evolution of R&D Tax Incentives Schemes Impact Their Effectiveness? Evidence From a Meta-Analysis

    A growing interest in R&D tax incentive policies has given rise to a large number of evaluations, which provide contrasting results about their effectiveness. Our meta- analysis aims to explain the…

  9. ZEW Discussion Paper // 2021

    Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

    The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered…

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Kerstin Heres

Kerstin Heres

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