Barely any quantitative research has been devoted yet to the labor market and health consequences of incarceration for political offenses, which seems particularly unfortunate against the background of Europe’s…
We study the effects of property taxes on housing markets and municipalities. Despite a broad and comprehensive literature on the incidence of property taxes, there is still neither an empirical nor a theoretical…
This study, based on the insights from the public finance literature, is to identify the key deficits of the German fiscal equalization system. The state of the literature on key questions and controversies will…
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…
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 …
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 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…
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…
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…
Policies that promote start-ups are increasingly taken up by governments as measures to fight unemployment and to overcome crises. However, it remains uncertain whether short-term policies like that also…