Tax competition is the result of national fiscal policies mutually influencing each other in and environment of high economic integration and affects mobility decisions for labour and capital.Nowadays, the…
Increasingly globalised, mobile and digital business models and corporate structures have enhanced the scope for corporate tax planning activities and continue to challenge the uncoordinated coexistence of …
This study aims to identify structural reforms in Germany in the period 2013 to 2017, including their origins, intended impact, and actual impact to date, as well as remaining reform needs. Structural reforms…
The project examines policy makers' preferences for public finance reforms as part of the Collaborative Research Center SFB 884 "Political Economy of Reforms" (http://reforms.uni-mannheim.de/). The project will…
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…
Despite the great achievements for peace and economic prosperity, the European project has recently been challenged with public support being on decline in many member states. If national identity remains strong…
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…
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…