Tax administrations in several European countries recently introduced special tax regimes for small and medium-sized enterprises (SME). Competitive disadvantages as well as SME’s particular im-portance for …
One uncontroversial conclusion from four years of European debt crisis is the need for a general overhaul of fiscal governance. However, any reforms must be based on a sound understanding of the (fiscal) …
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. …
In the year 2006 ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index was an international comparison of investment locations…
The SPINTAN project aims at discovering the theoretical and empirical underpins of public intangible policies. It widens previous work carried out by Corrado, Hulten and Sichel (2005, 2009) including the public…
The quality of the public administration is an important driver of EU competitiveness and influences firms' growth prospects through a number of channels. During their lifetime, firms interact with public…
The debate on the competences between the EU and its member states has risen in line with the most recent financial and debt crisis. While some supporter of the EU argue that its competences are still too small…
Public debt is at the core of the current economic crisis in Europe. This implies that lowering public debt is one of the key policy challenges. However, while there is no shortage of policy recommendations…
The two German federal states of Bavaria and Hesse recently filed a lawsuit in the German supreme court against the current German vertical equalization scheme, which regulates the financial relationship of the…