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…
Digitalization and the rise of remote work are increasing the mobility of workers worldwide, with far-reaching consequences for labour markets, businesses, and the allocation of taxing rights. In response to this…
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…
The EU relies heavily on VAT as a significant source of revenue, accounting for approximately 18% of total tax income. However, tax fraud, evasion, and avoidance lead to substantial financial losses but also tax…
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…
Whether the federal government fulfils its commitments in investment and climate policy is reflected in the concrete structure of the federal budget – especially at a time when, following the constitutional…
The ECB has become a significant fiscal actor through its bond-purchase programs, which commenced in 2010 and culminated in the 2022 decision regarding the Transmission Protection Instrument (TPI). The Governing…
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…