ZEW Discussion Papers

Überblick

Mit diesen Beiträgen, die überwiegend in Englisch verfasst sind, beteiligen sich die Forscher/innen des ZEW an wissenschaftlichen Fachdebatten. Die Publikationen enthalten vorläufige Beiträge, die zur Veröffentlichung in Fachzeitschriften vorgesehen sind. Die Discussion Papers können ab 1.1.1998 als pdf-Datei abgerufen werden. Sie richten sich an nationale und internationale Zielgruppen.

  1. ZEW Discussion Paper Nr. 23-066 // 2023

    The Tax Attractiveness of EU Locations for corporate Investments: A Stocktaking of past Developments and recent Reforms

    Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time…

  2. ZEW Discussion Paper Nr. 23-065 // 2023

    Carbon Emission Statements: Balance Sheets and Flow Statements

    Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual accounting system described here takes the rules of historical cost accounting for operating…

  3. ZEW Discussion Paper Nr. 23-064 // 2023

    Broken Relationships: De-Risking by Correspondent Banks and International Trade

    We exploit proprietary information on severed correspondent banking relationships (due to the stricter enforcement of financial crime regulation) to assess how payment disruptions impede cross-border trade.…

  4. ZEW Discussion Paper Nr. 23-063 // 2023

    A new Indicator to implement effective Spending Review Policies in the Public Procurement for standardized Goods

    We suggest an alternative indicator that can lead to price reductions in the public procurement market for goods, i.e., the elasticity of prices to quantities purchased. We apply the analysis to the procurement…

  5. ZEW Discussion Paper Nr. 23-062 // 2023

    Heterogeneous Expectations among Professional Forecasters

    Macroeconomic expectations of various economic agents are characterized by substantial cross-sectional heterogeneity. In this paper, we focus on expectations heterogeneity among professional forecasters. We…

  6. ZEW Discussion Paper Nr. 23-061 // 2023

    Big Data and Start-Up Performance

    Big Data (BD) is becoming widely available and manageable. This raises the question of whether Big Data Analytics (BDA) in companies leads to better decision-making andhence performance. Based on a large,…

  7. ZEW Discussion Paper Nr. 23-060 // 2023

    Cashless Payments and Tax Evasion: Evidence from VAT Gaps in the EU

    This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative…

  8. ZEW Discussion Paper Nr. 23-059 // 2023

    YouTube “Adpocalypse”: The YouTubers’ Journey from Ad-Based to Patron-Based Revenues

    In the past decade, the Creator Economy has witnessed unprecedented growth. This dynamic ecosystem thrives on a multi-sided business model, connecting content creators, users, and advertisers. However, matching…

  9. ZEW Discussion Paper Nr. 23-058 // 2023

    State-Owned Enterprises, Fiscal Transparency, and the Circumvention of Fiscal Rules: The Case of Germany

    State-owned enterprises (SOEs) provide opportunities for a more flexible and marketbased provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…

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Kerstin Heres

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