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…
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 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…
How much has the German government spent on digital policy initiatives in recent years? This question cannot be answered ad hoc on the basis of the available data. The need for a centralised digital budget has…
The European Commission recently implemented the minimum tax directive (Pillar 2) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative to reduce the…
Tax burdens in the context of business succession can have an impact on the success of family businesses and influence the decision to pass the business on to the next generation or to sell it. In this context, an…
Fiscal policy in Germany and the EU has responded to the succession of crises over the past few years with a whole arsenal of new fiscal instruments. At the European level, the debt-financed Next Generation EU…
Gas and electricity prices reached record levels in 2021 and again hit all-time highs in 2022, in particular following the Russian invasion of Ukraine. The skyrocketing electricity prices across Europe are…