1. Discussion and Working Paper // 2025

    Creative Financing and Public Moral Hazard: Evidence from Medicaid and the Nursing Home Industry

    This paper studies the misallocation of Medicaid funds, its consequences for reimbursement rates, the quantity, and the quality of care provided. Combining two decades of administrative, audit, and survey data…

  2. ZEW Discussion Paper No. 25-065 // 2025

    Fair Market Value of Used Capacity Assets: Forecasts for Repurposed Electric Vehicle Batteries

    In response to growing economic and environmental concerns, companies in a range of industries seek to repurpose products (assets) that retain functional capacity beyond their initial first life. This paper…

  3. ZEW Discussion Paper No. 25-067 // 2025

    Harnessing Deductions to Increase Tax Compliance and Formalization

    We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…

  4. ZEW Discussion Paper No. 25-066 // 2025

    Effects of the Reverse Charge Mechanism on VAT Gaps

    The purpose of this paper is to evaluate the effect of reverse-charge mechanism (RCM) implementation on VAT compliance using an overall, countrylevel measure of VAT compliance, the VAT gap. The VAT gap is…

  5. ZEW policy brief No. 25-12 // 2025

    Missed Potential? The Role of Migrant Entrepreneurs in Shaping Germany’s Future Economy

    Entrepreneurship is essential for innovation and economic growth. Newly founded companies contribute to innovation and technology diffusion and increase pressure on incumbent firms to innovate. In Germany,…

  6. Refereed Journal // 2025

    Invitation Messages for Business Surveys: A Multi-Armed Bandit Experiment

    We investigate the design of a survey invitation message targeted at businesses. By varying five key elements of the survey invitation, we implement a full-factorial experiment with adaptive randomization…