The project dealed with the question, how the federal structure and the quality of institution in a (democratic) state influence the quality of the environment. Whether centralised systems are more successful…
The German Taxpayer Panel which is provided by the Federal Statistical Office and which has recently been developed, offers very rich data for the empirical analysis of tax effects. So far, this data set has…
Market-oriented reforms regularly encounter resistance among the general public. Even reforms that are considered to be efficient by economic experts are often rejected by voters e.g., based on fairness…
The project focuses on the international context of collective reform decisions in the public sector. The project has two key objectives: First it will deepen our theoretical understanding of the cross-border…
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…
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…