Multiple crises of different nature showed in recent years that the social and economic status quo is vulnerable, even in an economically highly developed and seemingly political stable country such as…
The project deals with the current US corporate tax reform proposal. Despite details being subject to change, a reduction in corporate tax rate and abolishment of the worldwide income system seems most likely.…
In 2013, the European Commission introduced a so-called country-by-country reporting (CbCR) for EU financial institutions, demanding the annual public disclosure of certain tax-related information on a …
We combine data on household finances (the Household Finance and Consumption Survey) with detailed information on tax and social security systems across Europe. This combination provides a unique dataset to…
Within this project, a study on the topic "Resilience against crises from export shocks - concept, quantification and strategy" will be written. The aim of this study is to develop the term of crises…
In Germany, taxation of wealth was abolished in 1996. This was the result of a Federal Constitutional Court’s ruling, which declared the design of the wealth tax incompatible with the constitution’s’ principle…
In the year 2006, ZEW has developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. This Country Index offers an international comparison of investment locations in 18…
The rise of the internet and the easy access to information is often seen as a chance for citizen involvement and information. In this perspective, democracies should benefit as well from more mature voters…
The German Inheritance Tax Reform in 2016 came along with a lot of modifications compared to the previous regulations. Some of the new regulations as a lower valuation factor for the determination of the …