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. Refereed Journal // 2023

    Social Mobility and Economic Development

    We explore the relationship between social mobility and economic development. First, we map the geography of intergenerational mobility in education for 52 Latin American regions, and examine its evolution over…

  3. Non-Refereed Journal // 2023

    Effiziente und faire Verteilung von Lebensmittelspenden

    Die Ziele für nachhaltige Entwicklung der Vereinten Nationen sehen eine Halbierung der Lebensmittelverschwendung bis 2030 vor. Ein Ziel, zu dem die Tafeln für Deutschland auch durch eine optimierte Verteilung…

  4. Refereed Journal // 2023

    The cost of strategy-proofness in school choice

    We compare the outcomes of the most prominent strategy-proof and stable algorithm (Deferred Acceptance, DA) and the most prominent strategy-proof and Pareto optimal algorithm (Top Trading Cycles, TTC) to the…

  5. Refereed Journal // 2023

    The stability of personal traits and preferences in times of the Corona pandemic: Evidence from Germany

    Based on panel data on around 5500 German households, this article analyzes whether the experience of financial losses due to the Corona pandemic has affected three kinds of personal traits and preferences: the…

  6. ZEW Monthly // 2023

    07/2023 – Market Design

    Market design, or the art of actively shaping well-functioning markets. How can this be achieved? This is the central focus of the “Market Design” Research Unit at ZEW Mannheim, which explores how the…

  7. 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…

  8. 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,…

  9. 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…