Tax policy decisions of states in competition for investments are regularly modelled in a very simplified way. However, complicated decisions, e.g., regarding the reform of corporate taxation in Germany, reveal…
In the debate on the consolidation of the (local) German budgets (states and municipalities) considerations aiming either at the consolidation of the revenue side (taxes) or expenditure side (transfer payments)…
The aim of this research project is to analyze empirically the impacts of company taxation on decisions of multinational companies. Both real investment decisions and the design of business activities seem to…
Besides hard eonomic facts, cultural factors and social norms find increasing attention in eonomic analyses to foster the full understanding of many micro- and macroeconomic phenomena. This also holds for…
The aim of the study is to provide information on the consequences that the adoption of a Common Corporate Tax Base (CCTB) would have on the size of the corporate tax bases of EU companies located in each of…
In the year 2006 on behalf of the Stiftung Familienunternehmen ZEW has developed the Country Index for Family Enterprises. The objective of that index is an international comparison of investment locations from…
Apart from the Common Agricultural Policy, Regional Policy is the most important policy field of the EU budget. While the goal to reduce regional welfare disparities in the EU is generally accepted in the EU,…
Evaluating state subsidies contributes to an improvement of efficiency in the allocation of public funds. Especially with regard to tax expenditures, there is need for external evaluation. The objective of this…
In this project, an international comparison of the possibilities for local governments to borrow money is made. Especially the role of ways and mean advances being more and more responsible for the increasing…