The research project aims at contributing to a better understanding of the effect of political factors on national tax policy. In particular, the interaction of the ideological positions of political…
There is an ongoing debate about the introduction of tax incentives for business research and development (R&D) in Germany. The motivation for such an indirect form of subsidies for R&D depends on the size of…
Within the scope of this project supported by a grant from the Fritz-Thyssen-Stiftung a corporate microsimulation model (ZEW TaxCoMM) will be developed for the ex-ante-evaluation of corporate tax reforms. In…
In recent years, the European real estate markets have been affected by a growing capital market orientation. This is evident, on the one hand, from the financing behaviour of property companies which…
The competitiveness of modern firms depends increasingly on their ability to generate new products, services and processes on a continuous basis. Hence, the core of the creative act is no longer an isolated…
Research on fiscal federalism has accelerated in recent years and produced important results. Nevertheless, many fundamental questions on the (lacking) functionality of certain federal structures are still…
This project examines empirically in how far fairness preferences have an influence on giving behaviour of individuals, especially on the purpose donations go to. To this end we conduct an experiment where…
The overall objective of the study was to analyse the possible risk of carbon leakage on European energy intensive industries as a consequence of the EU Climate Action. In particular, if no international agreement…
Within international environmental agreements coalitions of several countries are often implemented in order to jointly improve environmental quality. This project investigated the implementation and stability of…
The KfW/ZEW CO2-Barometer – developed as part of a cooperative project of KfW Bankengruppe and the Centre of European Economic Research (ZEW) – has been analyzing the situation of German companies regulated…
Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…