The concept of potential output plays an important role in economic analysis as well as in economic policy discussions. Defined as the productive capacity that would be feasible under full utilization of all…
For the measurement and international comparison of effective tax burdens, the ZEW has already achieved a great knowledge. The ZEW has developed own approaches (e.g. European Tax Analyzer) and applies other models…
The taxation of companies operating in more than one Member State in the European Union is undergoing a transformation. The scope of prevalent group taxation regimes in the Member States is currently still largely…
The Social Code II (SGB II) has been introduced on January 1st 2005 and governs the merging of the former Unemployment Assistance (UA) and Social Assistance (SA) for able-bodied recipients. This project originates…
The IVU Traffic Technologies AG has expanded the tax data base of the Ministry of Finance. The data base hosts data on tax revenue developments and estimates of tax revenue changes due to new laws.In the project,…
The project had the purpose to develop a ranking of investment locations from the point of view of family controlled companies.The resulting ranking among 14 locations shows a discomforting 11th rank for Germany…
The aim of this research project is to analyze the impacts of company taxation regarding cross-border business activities of multinational enterprises. Especially in Europe international business activities are of…