Patent box schemes received much critical attention because they allow intellectual property (IP) profits to be taxed at a low or even zero corporate tax rate without a clear link between the R&D activity and…
This project examines the political, economic, and cultural factors that influenced the foundation of public saving banks in Germany in the 19th and early 20th century.
The exit of investors is an important event for private firms. Venture capitalists mostly decide to take this step via a trade sale or initial public offering (IPO). At this point, the companies can have …
Tax compliance nudges -- behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers -- are used increasingly by governments because of their…
The project builds on the established knowledge that many people often have little knowledge of political and economic relationships. We want to investigate whether and to what extent…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
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…
While the magnitude and length of the economic crisis brought about by the COVID-19 pandemic cannot be reliably evaluated at this early stage, it is certain that the wide-ranging countermeasures to the pandemic…