1. ZEW Discussion Paper No. 25-012 // 2025

    Narratives About Fiscal Policy: Are Firm Decision-Makers’ Tax Preferences Driven by Redistribution or Fiscal Consolidation Motives?

    Motivated by the increasing frequency with which business leaders publicly express their views on policy issues and by recent findings on the role of narratives in shaping preferences and behaviors, we…

  2. Discussion and Working Paper // 2025

    The Distributional Effects of EU Carbon Pricing

    The EU member states have committed to achieving climate neutrality, i.e. netzero greenhouse gas (GHG) emissions, by mid-century. The two emissions trading systems (ETSs) in the EU—ETS1 and ETS2—are the lead…

  3. ZEW Discussion Paper No. 25-011 // 2025

    Taxes and Pay Without Performance: Evidence From Executives

    This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the impact of tax policy changes on pay without performance. Using data on executive…

  4. Discussion and Working Paper // 2025

    Efficiency, Distributional, and Fiscal Effects of Climate Policy: The Case of Fossil Fuel Subsidies and Externalities

    The global public good nature of climate change mitigation and the resulting free-rider problem require a restructuring of the incentives for countries to price fossil energy consumption. Existing empirical…

  5. ZEW Monthly // 2025

    02/2025 – Innovation

    The upcoming federal election will influence the political course set for innovation in Germany. Innovation is the key to growth, competitiveness and sustainable progress. Whether artificial intelligence, green…

  6. ZEW Discussion Paper No. 25-010 // 2025

    Reverse Engineering and Innovation: Empirical Evidence From a High-Tech Economy

    Reverse engineering allows firms to learn about critical components and design features of competitors' technologies. Historically, reverse engineering has often been used to help technological laggards to…

  7. ZEW Discussion Paper No. 25-008 // 2025

    Labor Market Integration of Asylum Seekers in Europe: Recent Trends and Barriers

    The labor market integration of asylum seekers remains a contested issue. Using the EU-Labor-Force-Survey, we characterize the state of asylum seekers’ labor market integration in Europe, and provide…

  8. ZEW policy brief No. 25-02 // 2025

    Kooperationen mit der Wissenschaft fördern neuartige Innovationen deutscher Unternehmen

    Innovationen sind essenziell für die Wettbewerbsfähigkeit der deutschen Wirtschaft. Kooperationen zwischen Unternehmen und wissenschaftlichen Einrichtungen gewinnen dabei zunehmend an Bedeutung. Unternehmen, die…

  9. JUNGE UNTERNEHMEN // 2025

    Jahrgang 25, Nr. 12, Februar 2025

    • Wenig dynamisches Gründungsgeschehen in Deutschland – besonders negativer Trend in innovativen Branchen