1. Discussion and Working Paper // 2025

    Corporate Taxes and Export Competition

    A broad empirical literature examines the impact of corporate taxes on firms’ investment, location, and tax avoidance behaviour. Other corporate adjustment margins have received little attention. In this paper,…

  2. ZEW Discussion Paper No. 25-035 // 2025

    Cohabitation, Child Development, and College Costs

    Why do US college-educated couples with children marry at higher rates than those without a college degree? We argue that investing in children is more valuable for college-educated couples, who are more likely…

  3. ZEW Discussion Paper No. 25-034 // 2025

    Market Entry of Digital Health Providers after the Introduction of a New Reimbursement Pathway

    Digital therapeutics are increasingly used to complement traditional health care. In a pioneering move, Germany became the first country to introduce a structured regulatory framework — known as the DiGA scheme…

  4. ZEW Discussion Paper No. 25-033 // 2025

    Child Penalty Estimation and Mothers’ Age at First Birth

    We show that the widespread approach to estimate the career costs of motherhood – socalled “child penalties” – is prone to produce biased results, as it pools first-time mothers of all ages without accounting…

  5. Discussion and Working Paper // 2025

    Successful Entrepreneurs Come From the Top of the Earned Income Distribution

    Identifying high growth startups ex-ante and fostering their success is an important policy challenge. Using Swedish registry data, we show that previous labor market earnings of entrepreneurs is a simple…

  6. ZEW-Finanzmarktreport // 2025

    Juni 2025

    • ZEW-Index erneut angestiegen
    • Eurozone: Konjunkturerwartungen steigen weiter
    • USA: Erwartungen steigen erneut – bleiben aber negativ
    • China: Stabilisierung der Konjunkturerwartungen geht weiter
    • Aufwärtsrevisionen für…
  7. ZEW Discussion Paper No. 25-021 // 2025

    The Welfare Effects of Explicit and Implicit Subsidies on Fossil Fuels

    We examine the welfare effects of removing explicit and implicit fossil fuel subsidies, the latter entailing Pigouvian pricing of local externalities from fossil energy consumption. We map a multi-region,…

  8. ZEW policy brief No. 25-06 // 2025

    Cheap Energy at What Cost? The Economic Case for Eliminating Fossil Fuel Subsidies

    Many governments still help to keep fossil fuels cheap – sometimes by directly paying part of the supply cost (explicit subsidies), and at other times by not including the hidden costs of pollution and health…

  9. Non-Refereed Journal // 2025

    Folgen (zu) früher Leistungsdifferenzierung: Lehren aus Ungarn für das deutsche Schulsystem

    Schultracking basiert auf der frühen Aufteilung von Lernenden nach Leistung, doch seine Wirkung auf Kompetenzentwicklung ist empirisch unklar. Wir zeigen, dass ein breiterer Zugang zum Gymnasium…

  10. Non-Refereed Journal // 2025

    Mit Ungeduld zu besseren Subventionen für umweltfreundliche Produkte

    Subventionen für nachhaltige Produkte sind ein weit verbreitetes umweltpolitisches Instrument. Allerdings sind sie häufig ineffizient, da sie nach dem Gießkannenprinzip vergeben werden und somit auch…