Due to constantly rising social security budgets and negative incentives of social benefits on labour supply and growth, European social systems are put increasingly under pressure. In this situation, for social…
To assess the attractiveness of a location with respect to the corporate tax system, especially the two measures of the effective marginal and the effective average tax burden are available. The effective…
The most recent survey of international companies conducted by BAK Konjunkturforschung Basel AG concludes that taxation is one of the most important considerations for companies when deciding where to locate. …
The European Commission has received a mandate from the Council for a study on taxation in the EU. This study should illuminate, among other things and taking into account the results of the Ruding-Report (1992),…
Die Arbeitsgruppe, an der alle Forschungsbereiche des ZEW beteiligt sind, setzt sich hauptsächlich mit mikroökonomischen Fragen der Digitalen Ökonomie auseinander, welche durch die zunehmende Entwicklung und…
The development of traditional Regional Economics into what has been called New Economic Geography meant uniting all of the ZEW´s research departments into a collaborating team. Despite its clear roots in the…
The project aims at investigating the effects of fiscal framework conditions on the investment behaviour of German companies for the period from 1985 to 1985. In this context, data of the annual results of German…
In this project we will pursue the goals that were set in the first part of the DFG-project. It includes a detailed comparison of financing terms for small and medium-sized enterprises in Germany and the USA. To…