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…
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…
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…
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…
If companies make losses, for tax purposes they can be carried forward and set off against future profits. The majority of European countries limit the use of loss carry forwards in case of a sale of the company…
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…
The country index Emerging Markets focuses on the characteristics and risks of emerging markets as investment locations for family enterprises. This alignment makes it a perfect complement to the existing Country…
There is a general consensus among both policy-makers and the general public that tax systems in induztrialized countries are too complicated and that it is generally desirable to have simpler tax systems. This…
Private investment in innovation is often at sub-optimal levels because of various types of market failure. In response, governments support private innovation initiatives by lowering their cost through, for…