1. ZEW Discussion Paper No. 13-044 // 2013

    Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform

    Google, Apple and other highly profitable multinationals are able to drastically reduce their tax burden on worldwide income by shifting profits from high- to low-tax countries. Reports on these tax avoidance…

  2. ZEW Newsletter // 2013

    2013-07

    1. News
    2. Call for Papers
      • ZEW Workshop on Family Economics and Family Policy (November 27-28, 2013)
    3. Staff
      • Appointments
      • Visiting Researchers
    4. Press Releases
    5. Recent Publications
      • ZEWnews English Edition
      • ZEW policy brief
      • Financ…
  3. Refereed Journal // 2013

    Improving Educational Investments: a Welfare Analysis for Europe

    This paper analyses in a novel way how educational investments can improve human capital formation in Europe, based on a model of age-dependent skill formation featuring dynamic complementarities. Counterfactual…

  4. ZEW-Finanzmarktreport // 2013

    August 2013

    • ZEW-Konjunkturerwartungen etwas schwächer
    • EZB: Anstieg der Inflationsrate in Europa erwartet
    • USA: Einschätzung zur Konjunkturlage wieder im positiven Bereich
    • Japan: Konjunkturerwartungen verschlechtern sich leicht
    • G…
  5. ZEW Discussion Paper No. 13-043 // 2013

    The Strategic Use of Fuzziness in Patent Specifications

    For providing protection for intellectual property, patent law requires the comprehensive description of the invention, its making and using. The goal of this disclosure requirement is to provide newly generated…

  6. Refereed Journal // 2013

    Early Life Adversity and Children’s Competence Development: Evidence from the Mannheim Study of Children at Risk

    This paper investigates the role of early life adversity and home resources in terms of competence formation and school achievement based on data from an epidemiological cohort study following 364 children from…

  7. Contributions to Edited Volumes and Conference Proceedings // 2013

    Innovation Panel Surveys in Germany

  8. Financial Market Report Switzerland // 2013

    August 2013

    • Analysts Remain Cautious Toward Growth
    • Limited Short-Term Risks for Inflation
    • Stability Expected for EUR/CHF
    • Positive Sentiment for Equities Confirmed
    • Special Questions: Medium-Term Forecasts
  9. ZEW-Branchenreport Informationswirtschaft // 2013

    2. Quartal 2013

    • Optimistische Prognosen und verbesserte Lage
    • Externer Zugriff auf Netzwerkressourcen in der Informationswirtschaft bereits weit verbreitet