Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…
In this project, a research infrastructure is being developed and tested to expand and scale the use of field experiments at the ZEW. Through this hub for field experiments, the ZEW aims to establish itself as…
The aim of the study is to conduct, together with the Association of the German Mechanical Engineering Industry (VDMA), a survey among VDMA member firms on the use of the newly introduced R&D tax credit in…
The literature has shown that especially wealthy individuals and high income earners such as football superstars, inventors, or high income expats react strongly to differences in top tax rates across and …
Four megatrends — technological transformations, globalization, climate change, and demographic changes — are reshaping labor markets, redefining opportunities and risks, and posing new challenges for welfare…
Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…
The project focuses on the large-scale identification of knowledge transfer channels on firm and university websites. It aims to create an inventory of the use of knowledge transfer channels by firms and…
Achieving the Paris agreement goals to limit global warming to well below 2 degrees Celsius compared to pre-industrial levels and contributing to the UN Sustainability Goals will require massive public and …
The aim of this project is to extend ZEW-EviSTA by integrating the latest EVS wave 2018 (Income and Consumption Survey). While income tax-related variables are recorded in the SOEP, information on consumption…
The current German government aims to make the 2020s "a decade of investment into the future”. In their coalition agreement, the coalition parties promise a significant increase in investment in climate …
In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations…
Increasing energy prices are a particular burden on low-income households and jeopardize their social participation. At the same time - despite substantial financial incentives through federal energy conservation…