Conventional tax systems favor equity financing and discriminate against debt financing. While firms are allowed to deduct interest expenses from their tax base, the return on equity is not tax deductible, which…
The Austrian Report on Research and Technology summarises state and development of research and technology in Austria and presents government activities to promote scientific research and innovation in Austria. As…
Since many years the analysis of labour market policies in Germany is of high interest for researchers and politicians alike. Results are, however, in several cases contradictory or ignore important aspects. This…
The efficiency of the public sector is a requisite for economic competitiveness. The quality of the public administration and of governance impacts the environment in which businesses operate and largely …
The aim of this project is to develop and provide an academic foundation for a so-called disagreement indicator based on micro data from the ZEW Financial Market Survey. A disagreement indicator depicts the …
The purpose of this project is to prepare a feasibility study on a monitoring mechanism (an Observatory) to follow-up, measure and appraise the deployment of Key Enabling Technologies in the EU. Moreover, the…
The means test in the German system of social and unemployment assistance (“Arbeitslosengeld II”) was recently reformed; currently, several propositions for further changes in the means test are being discussed.…
The economic literature has identified environmental regulation as a key driver of environmental- and sustainable technology invention and innovation. The European Community has committed itself to reduce its…
The research project analysis the impact of Basel III on real estate finance in Germany. Within the project, the consequences of the new regulation framework for both different institutions and products in the…
The project investigated the relationship between education and social progress in Germany in cooperation with the Central Institute for Mental Health, Mannheim and the OECD, Paris. Data from the Mannheim Study of…
The aim of this study is to report key innovation indicators for the chemical industry which can be updated annually. In a concise way, the study offers an overview on the state and recent developments in research…
The political debate on the introduction of a national minimum wages is typically concerned about its employment effect on those who are directly affected by a binding minimum wage. Other non-intended effects of…