The outbreak of the COVID-19 pandemic is not only a humanitarian crisis, but also a drastic economic crisis. While the course can hardly be predicted, it is already foreseeable today that the economic and…
In 2017, healthcare expenditure in Germany amounted to €380 billion, or €4,544 per inhabitant, increasing by 4.7% compared to 2016 (Statistisches Bundesamt, 2019). Part of this expenditure comes from the…
During the debate on base erosion and profit shifting of multinational firms, the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting…
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.…
This research project aims to study supply-side competition in the public procurement market by assessing firms’ choices to participate in public tenders. While competition in general has been shown to have…
The neoclassical Devereux/Griffith (1999) investment model that has been applied for over twenty years at the ZEW takes into account the most important rules of the national tax laws and the international tax…
The EU integration process has a significant impact on labor markets in EU Member States as cross-border employment regulations are being liberalized and mobility among workers…
Why are some countries perpetually trapped in poverty while others develop and make the leap? An influential literature in political economics suggests that an important cause…
Country-by-country reporting aims at improving tax transparency by requiring multinational firms to disclose certain tax-related data on a per-country basis. The reports are supposed to help tax authorities in…