Tax administrations in several European countries recently introduced special tax regimes for small and medium-sized enterprises (SME). Competitive disadvantages as well as SME’s particular im-portance for …
Good tax policy fundamentally depends on knowledge about the effects of taxation on prices and economic behavior of individuals and firms. For example, income taxes only serve their purpose if they do not yield a…
The recording of technological capabilities through a comprehensive system of indicators is a central part of the annual report on the conditions of research, technology and innovation in Germany of the German…
The decisions of the European Court of Justice (ECJ) have impacted the design of the EU member states’ national (individual and corporate) tax systems in several areas (e.g. exit taxation, thin capitalization…
Tropical coral reefs provide substantial ecosystem services on a global and local scale: they produce fish, protect shore lines, provide tourism recreation, and host a huge biodiversity. But coral reefs face…
The objective of the project is to develop an econometric structural equilibrium search model that can be used for ex-ante simulations of the introduction of a uniform minimum wage in Germany. The target of the…
The aim of this study is to update a report on key innovation indicators for the chemical industry for the year 2014. In a concise way, the study offers an overview on the state and recent developments in research…
Against the background of the need of a higher effective retirement age, the study surveys the current position of the elderly in the German labor market. It discusses the conditions that would help fostering the…
In the last decade, Europe has established a broad portfolio of energy and climate policies in order to cope with the challenges of resource scarcity and climate change. As one of the pioneering member states,…
The overall target of the project was the transdisciplinary integration and application of of results from the research initiative “Social dimension of climate protection and climate change” of the German…
This study assesses individual and fiscal returns to educational investments in Germany, based on the ZEW microsimulation model. Tertiary education is compared to higher secondary and vocational education and…
This project analyses the interaction between the recent economic crises in Europe and the incentives for private provision of online public goods. Focusing on Wikipedia, one of the most salient examples of an…