This project aims at studying the effects of the real estate transfer tax in Germany on the municipalities' budgets. In 2006, the reform of fiscal federalism shifted the tax-setting authority over the real estate…
In a previous project a study on the optimal division of competences between the EU and its member states („How Europe can deliver“) was written. Within this project, for the purpose of communicating and…
The digitalization of the economy is considered the most important development since the industrial revolution. The economic locational factors for digital business models are thus of high relevance for policy…
This projects aims at the further development of IT infrastructure at the ZEW towards internet related requirements and research projects. Tools are to be improved, which enable ZEW Researchers at low variable…
ZEW researchers provided research support to the independent advisory board of the German stability council. They assist the council organizationally and contentwise with the preparation of its biannual…
In the last decade the global landscape of tax transparency has gone through a revolution. Multinationals are facing an increasingly challenging tax environment which ranges from progressively more stringent tax…
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…
Do concerns of intergenerational mobility affect redistributive preferences and policy choices? We shed light on these questions both by conducting large-scale online survey experiments with German politicians…
During the debate on base erosion and profit shifting of multinational firms the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting, has…