1. ZEW Discussion Paper No. 23-060 // 2023

    Cashless Payments and Tax Evasion: Evidence from VAT Gaps in the EU

    This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative…

  2. ZEW Discussion Paper No. 23-059 // 2023

    YouTube “Adpocalypse”: The YouTubers’ Journey from Ad-Based to Patron-Based Revenues

    In the past decade, the Creator Economy has witnessed unprecedented growth. This dynamic ecosystem thrives on a multi-sided business model, connecting content creators, users, and advertisers. However, matching…

  3. ZEW Monthly // 2023

    12/2023 – Highlights from 2023

    An eventful year is drawing to a close. In the last issue of this year’s ZEW Monthly, we look back at what shaped 2023. Among other things, we have included selected editorial highlights from research at ZEW…

  4. M&A Report // 2023

    December 2023

    • ZEW M&A Index Stabilises at Low Level
    • Acquiring AI Expertise
    • M&A Activities in the Biotechnology Sector
    • Hospital Mergers and Acquisitions in Germany
  5. Unternehmensschließungen // 2023

    Dezember 2023

    • Schließungen 2022 – Deutliche Zunahme im Verarbeitenden Gewerbe und bei innovativen Branchen
  6. ZEW-Finanzmarktreport // 2023

    Dezember 2023

    • Lageeinschätzung und Konjunkturerwartungen trotzen der Haushaltskrise
    • Eurozone: Erwartete Zinswende bei Stabilisierung der Inflationserwartungen
    • USA: Normalisierung der Wirtschaftsindikatoren erwartet
    • China…
  7. ZEW-Branchenreport Informationswirtschaft // 2023

    3. Quartal 2023

    • Wenig Dynamik bei Konjunktureinschätzung
    • ChatGPT & Co. werden Teil des Arbeitsalltags
  8. Discussion and Working Paper // 2023

    Child Penalty Estimation and Mothers' Age at First Birth

    Motherhood continues to pose significant challenges to women’s careers, and a correct assessment of its effects is crucial for understanding the persistent gender inequality in the labor market. We show that the…

  9. ZEW Discussion Paper No. 23-058 // 2023

    State-Owned Enterprises, Fiscal Transparency, and the Circumvention of Fiscal Rules: The Case of Germany

    State-owned enterprises (SOEs) provide opportunities for a more flexible and marketbased provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…

  10. ZEW Discussion Paper No. 23-057 // 2023

    The Impact of Communist Party Membership on Wealth Distribution and Accumulation in Urban China

    This paper provides the first in-depth investigation into the evolution of the wealth gap between CCP and non-CCP households in urban China from 1995 to 2017. We apply unconditional quantile regression (UQR) to…

  11. ZEW Discussion Paper No. 23-056 // 2023

    Representation Is Not Sufficient for Selecting Gender Diversity

    One strategy for promoting female leaders in STEM professions is to appoint more women to the committees that select leaders. Unfortunately, evidence from other settings, such as committees for selecting judges…