ZEW Discussion Papers


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. 02-54 // 2002

    Optimal Cover Prices and the Effects of Website Provision on Advertising and Magazine Demand

    I derive and estimate a model for cover price setting in print media markets where actors are faced by two interrelated demand curves: the demand for the print medium and the demand for advertising space. …

  2. ZEW Discussion Paper Nr. 02-53 // 2002

    Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips

    In general, the allocation of income of multinational enterprises to several jurisdictions for corporate tax purposes follows the OECD standard of the arm’s length principle. In contrast to the theory of the…

  3. ZEW Discussion Paper Nr. 02-52 // 2002

    Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?

    Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich eine immer deutlichere Verbindung ab. Innerhalb der EU könnten IAS über die im Juni 2002…

  4. ZEW Discussion Paper Nr. 02-51 // 2002

    European Schemes of Social Assistance: An Empirical Analysis of Set-Ups and Distributive Impacts

    This paper analyses the distributive impacts of various regulatory and institutional settings of European schemes of social assistance. For this purpose, two sets of classifications of European schemes of…

  5. ZEW Discussion Paper Nr. 02-50 // 2002

    Continuous Training and Firm Productivity in Germany

    This paper presents for the first time panel evidence on the productivity effects of training intensity and different training forms in Germany. It hereby takes account of selectivity of training activities,…

  6. ZEW Discussion Paper Nr. 02-49 // 2002

    Explaining the Level of Relative Investment Specialisation: A Spatial Econometric Analysis of EU Regions

    This paper analyses the level of relative specialisation in terms of gross fixed capital formation in EU regions. Larger market and regional sizes diminish; a higher unemployment rate, population density, the…

  7. ZEW Discussion Paper Nr. 02-48 // 2002

    Why Are Asset Returns Predictable?

    Starting from an information process governed by a geometric Brownian motion we show that asset returns are predictable if the elasticity of the pricing kernel is not constant. Declining [Increasing] elasticity…

  8. ZEW Discussion Paper Nr. 02-47 // 2002

    Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity

    In recent years, some European countries have relied on elements of an allowance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return…

  9. ZEW Discussion Paper Nr. 02-46 // 2002

    The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics

    Economic agents who face the diversity of tax systems demand condensed but sophisticated information on effective tax burdens. We analyse common features and differences between important forward-looking…

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