In the course of the current political debate, the opposition parties of the German parliament have presented several tax reform proposals which aim at reviving net wealth taxation in Germany. These proposals…
Most contributions in the field of fiscal federalism explain a jurisdiction’s performance by the role of institutions and political or economic restrictions. A more recent literature, however, also points to the…
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 …
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 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…