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 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…
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…
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…
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.
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…
One uncontroversial conclusion from four years of European debt crisis is the need for a general overhaul of fiscal governance. However, any reforms must be based on a sound understanding of the (fiscal) …
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…
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…