The intensification of the European debt crisis can partly be attributed to the fact that there exist no standardized debt restructuring mechanisms. Even though several attempts to establish well-defined …
Measured by the share in the total EU budget, EU regional policy is the second most important policy area. One of ist central objectives is the promotion of long-run growth. Evidence from recent academic…
Over the last years an increasing number of models have been developed and implemented in the research department. This models comprise the European Tax Analyzer, the Devereux-Griffith-Model (DG), the ZEW…
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 environment of EU tax policy has fundamentally changed in recent times. As a reaction to the European debt crisis new fiscal instruments (EFSF, ESM), new fiscal rules (Fiscal Compact) and coordination …
The objective of this 4-year project is to provide the analytical basis for a socio-ecological transition in Europe: the change to a new growth path with smart, sustainable and inclusive growth as is envisaged in…
This project investigates the impact of taxation on corporate innovation in the context of the knowledge economy. The focus is placed on the influence of tax considerations on firms’ decisions about where to…
The study provides insights into the current tax treatment of group headquarter services in the Netherlands, Ireland, the United Kingdom and Switzerland. In case of Switzerland we focus on the Canton of Zug in…
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. …