In recent decades, industrialised countries exhibited a tremendous increase in public debt reaching levels which are considered as unsustainable. Already in the past decades, legislators in multiple…
Models for designing an R&D tax incentive scheme for Germany with a particular focus on avoiding non-intended effects such as deadweight and re-declaration.
This project exploits rich administrative tax-return data on the population of Austrian small and medium enterprises and their owners to study the behavioral responses of firms to taxes. The preliminary results…
The goal of the European Single Market has led to standardization in several areas within the European Union during the last years. However, this is not true for the tax systems that remain part of the autonomous…
Corporate tax systems in Europe usually discriminate between debt and equity by treating interest payments as a deductible expense and equity returns as a reward for company's owners. This is called the…
ZEW researchers provided research support to the independent advisory board of the German stability council. They assist the council organizationally and contentwise with the preparation of its biannual…
Using panel data on the population of corporate tax-returns of Armenian firms, this project studies the behavioral response of firms to three size-dependent regulations: i) a tax-notch created by the value …
The strong alignment of long-term bond yields of euro countries, which actually have different degrees of credit-worthiness, is evidence for the fact that meanwhile investors assume at least a partial factual…
On behalf of the European Commission, ZEW computes measures of corporate effective taxation in Europe based on the Devereux-Griffith (DG) methodology on a yearly basis. For the computation of the effective tax…