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. 24-014 // 2024

    The EU’s New Era of “Fair Company Taxation”: The Impact of DEBRA and Pillar Two on the EU Member States’ Effective Tax Rates

    The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at…

  2. ZEW Discussion Paper Nr. 24-013 // 2024

    Evidence on the Adoption of Artificial Intelligence: The Role of Skills Shortage

    Artificial Intelligence (AI) is considered to be the next general-purpose technology, with the potential of performing tasks commonly requiring human capabilities. While it is commonly feared that AI replaces…

  3. ZEW Discussion Paper Nr. 24-012 // 2024

    Regulatory Compliance With Limited Enforceability: Evidence From Privacy Policies

    The EU General Data Protection Regulation (GDPR) of 2018 introduced stringent transparency rules compelling firms to disclose, in accessible language, details of their data collection, processing, and use. The…

  4. ZEW Discussion Paper Nr. 24-010 // 2024

    Information Accessibility and Knowledge Creation: The Impact of Google’s Withdrawal From China on Scientific Research

    How important is Google for scientific research? This paper exploits the exogenous shock represented by Google’s sudden withdrawal of its services from mainland China to assess the importance of access to…

  5. ZEW Discussion Paper Nr. 24-009 // 2024

    Public Procurement Can Hinder Innovation

    Public procurement accounts for 15 to 20 percent of global GDP and is considered an effective innovation policy. However, the detrimental effects of non-innovative public procurement - public procurement tenders…

  6. ZEW Discussion Paper Nr. 24-008 // 2024

    Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten – Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften

    Wir zeigen, wie sich die fiskalischen Wirkungen einer Steuersatzsenkung, Abschreibungsvergünstigung und Investitionsprämie über einen Zeitraum, der durch eine Ergebniskrise geprägt ist, voneinander…

  7. ZEW Discussion Paper Nr. 24-007 // 2024

    Subsidising Innovation Outside or Within Firms’ Existing Knowledge Base: Which Is Best for Radical Innovation?

    Public financial support for firm-level Research and Innovation (R&I) can generate important socio-economic returns. This is especially true if firms use this support to develop radical innovation, defined as…

  8. ZEW Discussion Paper Nr. 24-006 // 2024

    Wage Inequality Consequences of Expanding Public Childcare

    This paper assesses the impact of a large expansion of public childcare in Germany on wage inequality. Exploiting regional variation in childcare supply over the 1990s, I show that in regions with stronger…

  9. ZEW Discussion Paper Nr. 24-005 // 2024

    De-routinization in the Fourth Industrial Revolution – Firm-Level Evidence

    This paper examines the extent to which aggregate-level de-routinization can be attributed to firm-level technology adoption during the most recent technological expansion. We use administrative data and a novel…

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Kerstin Heres

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