Private investment in innovation is often at sub-optimal levels because of various types of market failure. In response, governments support private innovation initiatives by lowering their cost through, for…
This project continues ZEW’s line of research on EU fiscal institutions. The focus is on documenting potential political biases in existing and newly created European instruments and then studying their…
There is a general consensus among both policy-makers and the general public that tax systems in induztrialized countries are too complicated and that it is generally desirable to have simpler tax systems. This…
To date, the European Court of Justice (ECJ) has decided around 400 cases in the field of direct taxation and has thus considerably shaped the applicable tax law in the EU Member States: Apart from necessary…
The increased use of automation and digitization at the work place is an important part of the public and academic debate on the future role of work in modern societies and potential reforms of the welfare state.…
This feasibility study aims to review the applicability of market design methods to the procurement processes of public construction projects. The study includes a discussion of key market design methods and the…
Fiscal rules have gained importance in recent decades given ever increasing deficits and public debt around the world. In this project, we add to a small literature which recently evaluated the budgetary and…
The current debate about the economic and political development of the European Union devotes considerable attention to fostering economic resilience and achieving economic convergence of the member states. In…
The aim of this interdisciplinary research network is to examine how digital transformation affects the functionality of tax systems. The research addresses the concern that digitalization further impairs the…