Patent box schemes received much critical attention because they allow intellectual property (IP) profits to be taxed at a low or even zero corporate tax rate without a clear link between the R&D activity and…
The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to…
This project examines the political, economic, and cultural factors that influenced the foundation of public saving banks in Germany in the 19th and early 20th century.
To mitigate the negative economic effects of the Corona crisis, several countries have utilized tax policy instruments. In Europe, all countries quickly introduced immediate responses…
Numerous new regulatory frameworks and policy initiatives demand checks of machine learning algorithms. We argue that algorithm checking procedures have to be understood as information production processes…
In this project, we investigate the effects of the national minimum wage in Germany on competition and industry structure. The main is to answer the question whether the national minimum wage introduction in 2015…
The aim of the project is to update the list of R&D invenstive products and industries which has been produced in 2012 by NIW, ISI and ZEW. In addition, the list of knowledge-intensive sectors will be updated too.
The increasing personal responsibility in retirement provision poses a challenge for many households. Research has shown that especially people with low levels of education, income, and financial knowledge have…
Technology markets are markets where codified technological knowledge is traded. This knowledge is typically protected by intellectual property rights such as patents, utility models or designs. These IPRs can be…
The ZEW regularly compiles the study "The Economic Importance of Family Enterprises in Germany" for the Stiftung Familienunternehmen in cooperation with ifm Mannheim. For this purpose, data from the ZEW's…
The project provides short reports and dialogue formats on labor market and social policy issues to the Federal Ministry of Labour and Social Affairs. The purpose is to inform the current debate and the political…
In this project, the fifth survey wave of the Linked Personnel Panel (LPP) was developed and evaluated together with a team led by Professor Dirk Sliwka from the University of Cologne and Prof. Patrick Kampkötter…