This project studies how municipal tax reforms affect the local economy and how different reform motives influence both the implementation and the impact of these reforms. It is based on new narrative data from…
Since the beginning of the energy crisis, the structure of energy imports has changed significantly. After a highly volatile phase with temporary price spikes, electricity and gas prices have stabilised at a new…
The current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform with…
Governments worldwide increasingly rely on tax incentives to promote private R&D and innovation investment. Tax incentives make eligible investments financially advantageous to firms, aiming to drive growth, but…
The latest Mannheim Tax Index shows that Germany is falling further behind in international tax competition for large companies and now has one of the highest corporate tax burdens in an international…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From…
In its Communication on Business Taxation in the 21st Century, the European Commission emphasises the need for a sound, efficient and fair tax framework that meets public financing needs while supporting recovery,…
Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…
In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…