1. ZEW-Wirtschaftsanalysen Contribution to Edited Volume Vol. 97 // 2010

    Die Steuerbelastung von Familienunternehmen im Erbfall

  2. ZEW Discussion Paper No. 10-100 // 2010

    Enterprise Software and Service Innovation: Standardization versus Customization

    Enterprise software systems support service firms in planning, supporting and managing business processes. In general, these software packages can be categorized in standardized generic applications, software…

  3. ZEW Discussion Paper No. 10-099 // 2010

    Intellectual Property Infringements due to R&D Abroad? A Comparative Analysis Between Firms with International and Domestic R&D Activities

    By internationalising R&D activities, firms can improve their chances to respond to local demands and benefit from local knowledge globally. However, differences in culture and the legal system can challenge…

  4. ZEW Discussion Paper No. 10-098 // 2010

    Corporate Science in the Patent System: An Analysis of the Semiconductor Technology

    Corporate scientific publications are often presented as a strategic means for firms to create prior art with the objective to prevent rivals from patenting related inventions. This defensive disclosure strategy…

  5. ZEW Discussion Paper No. 10-097 // 2010

    Investment Impact of Tax Loss Treatment – Empirical Insights from a Panel of Multinationals

    While profits are taxed, no immediate tax refund is granted if a corporation suffers losses. Losses can only be used to offset profits generated in other periods or by affiliated companies. The tax loss offset…

  6. ZEW/Prognos-Transportmarktbarometer // 2010

    3. Quartal 2010

    ZEW/ProgTrans-Umfrage unter Transportmarktexperten - Weitgehend moderat steigende Transportpreise im nächsten halben Jahr erwartet

    In den meisten Segmenten der Transportmärkte ist die Nachfrage im kommenden…

  7. Expertises // 2010

    Generationenwechsel im Mittelstand. Herausforderungen und Erfolgsfaktoren aus der Perspektive der Nachfolger

    Between 2002 and 2008 around 178,000 family businesses in Germany were handed over to new managing owners. This number represents around seven percent of all family businesses. A change of owners and managers…