If companies make losses, for tax purposes they can be carried forward and set off against future profits. The majority of European countries limit the use of loss carry forwards in case of a sale of the company…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
The country index Emerging Markets focuses on the characteristics and risks of emerging markets as investment locations for family enterprises. This alignment makes it a perfect complement to the existing Country…
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…
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…
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…
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…