In the year 2006 on behalf of the Stiftung Familienunternehmen ZEW had developed the Country Index for Family Enterprises. The objective of that index is an international comparison of investment locations…
The ZEW is one of the pioneers of microsimulation in Germany; its model STSM has been in active use since the late 1990s. The aim of the present project is to rewrite the model's program code, taking into…
One goal of German politics is to increase public expenditures for education and research up to a share of 10% of German GDP. From the perspective of rational fiscal policy, public expenditures for…
While the financial crisis is biting into the real economy, more and more companies are expecting, or are already, facing profit downturns. Taxes on non-income values become, in view of decreasing profits, a…
This project examines empirically in how far fairness preferences have an influence on giving behaviour of individuals, especially on the purpose donations go to. To this end we conduct an experiment where…
Within the scope of this project supported by a grant from the Fritz-Thyssen-Stiftung a corporate microsimulation model (ZEW TaxCoMM) will be developed for the ex-ante-evaluation of corporate tax reforms. In…
There is an ongoing debate about the introduction of tax incentives for business research and development (R&D) in Germany. The motivation for such an indirect form of subsidies for R&D depends on the size of…
Research on fiscal federalism has accelerated in recent years and produced important results. Nevertheless, many fundamental questions on the (lacking) functionality of certain federal structures are still…
Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an…