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  • Projects // 01.01.2025

    current focus in the public evaluation of state governments and administrations lies on the services provided to citizens. However, this does not comprise whether and to what extent federal states perform [...] improving the economic added value and whether they offer (family) businesses an attractive environment. The federal state index for family businesses would like to help draw public attention to this neglected [...] between federal states. The aim of this study is therefore to provide an index on the attractiveness of the general conditions for family businesses in the German federal states, evaluate it and make individual

  • News // 21.10.2024

    clear political goals, in contrast to the more state-funded research institutes in Germany, which provide independent findings to politicians. An interview with Lea Hampel for the Leibniz Magazin. - LEA [...] the government!” In Germany, we would say, “We’re independent because we don’t take money from businesses; we’re funded only by the government!” That difference made me curious. Which institutions did [...] but my impression was that the conversations were very candid. We talked about US and European relations with China and what to expect if Trump is re-elected. Many think tanks have a clear mission and

  • Press Releases // 14.10.2024

    would allow insurers to invest more in the long-term health of their members. To encourage service providers such as hospitals and GP practices to introduce cost-saving care innovations, these innovations [...] over the years is due to a number of factors, in particular increased utilisation of health care services, general price inflation and higher health care costs due to innovative treatments. However, in [...] hospital reform are often discussed in health policy debates, agreements on these issues would only provide temporary relief for the insured. It is far more important to focus on long-term solutions. The goal

  • Projects // 01.12.2023

    always refer to the future tax burden associated with a particular business decision. Forward-looking tax rates reflect the decision-related tax burden and are therefore best suited for analysing the decision [...] In its Communication on Business Taxation in the 21st Century, the European Commission emphasises the need for a sound, efficient and fair tax framework that meets public financing needs while supporting [...] to have the tools and data to analyse the evolution of corporate tax systems and their impact on business decisions. Comparable time series data on the evolution of effective tax burdens are essential as

  • Publications // 18.09.2024

    While many digital technologies provide opportunities for creating business models that impact sustainability, some technologies, especially blockchain applications, are often criticized for harming the [...] study, we present a novel approach to identifying sustainability-focused blockchain companies and relate their level of engagement to location factors and entrepreneurial ecosystem embeddedness. For this

  • Events // 20.03.2025

    sessions will provide an excellent opportunity to learn more on ongoing research in all fields of competition law and economics. The parallel sessions will include papers on business strategy related to competition [...] in Mannheim, Germany. The aim of the conference is to provide a platform for exchange and discussion on topics in competition- and innovation-related research between academic researchers and practitioners

  • News // 04.09.2024

    in some cases, also children. A total of 11 countries provide exemptions for inheriting businesses in general or specifically for family businesses. In 17 of the 19 countries that levy an inheritance tax [...] Germany taxes the inheritance of business assets relatively heavily compared to other countries. When it comes to unplanned inheritances, where existing tax planning options remain unused, Germany has [...] an international comparison carried out by ZEW Mannheim on behalf of the Foundation for Family Businesses . - Of the 33 countries examined, 14 have no inheritance tax. A further 12 countries exempt in

  • Portrait von Simon Reif.
    Press Releases // 15.05.2024

    of care volume does, in fact, not provide hospitals with money for care capacity. Instead, this capacity component in the proposed reimbursement scheme is also related to the number of patients treated [...] financially compensate the mere provision of standby capacity, regardless of the volume of services provided. Under the proposal, current misallocations will get perpetuated and hospitals will still have [...] possible. To achieve a transformation of the hospital landscape towards a greater concentration of services despite this design flaw, the capacity reimbursement is to be linked to minimum quantities that

  • News // 27.05.2024

    for Germany as a business location are not good: in the Country Index for Family Businesses, for example, which was compiled by ZEW on behalf of the Foundation for Family Businesses, Germany now ranks [...] improve the conditions for doing business in Germany: Bureaucracy Reduction Act I to Bureaucracy Reduction Act IV, Skilled Immigration Act and Growth Opportunities Act provide important impetus. However, this [...] The sustainable strengthening of Germany as a business location is an essential prerequisite for stimulating private investment and innovation activity in the future. In his guest article in the monthly

  • News // 23.04.2024

    first. At the time, there were 10, 15 or more small new digital companies trying their hand at new business ideas. And the – now large – corporations that had bought up some of them didn’t yet know which [...] companies, large and small, are also emerging in the field of artificial intelligence with ever new business ideas. And even now we have to ask ourselves: In what situations does competition law suffice? Where [...] At the very least, influence is being exerted. But even here, it’s not clear yet what will fly in business terms. And what are the platform effects? BZ: Any ideas yet? When it comes to AI, the question of

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