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…
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…
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 …
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 this project is to quantify the credit restrictions of small- and medium-sized enterprises (SMEs) financed by banks that were heavily affected by the 2009 financial crisis.
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…
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…
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…
The technological potential for separating work from the workplace is constantly increasing. Mobile devices, mobile internet access and remote access to firms’ internal networks and data allow for working anywhere…
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…
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,…
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…