The digitalization of the economy is considered the most important development since the industrial revolution. The economic locational factors for digital business models are thus of high relevance for policy…
The general objective of the study is to better understand both the current role and the full potential of the EU budget in fostering public sector reforms in the Member States.
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees.…
This project analyses in detail some aspects of the current taxation system and determines a few ways in which multinational enterprises might use its loopholes for tax-planning purposes. For example, it is…
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…
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 …
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.
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…
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…