1. Referierte Fachzeitschrift // 2026

    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 Union (EU) recently implemented the Minimum Tax Directive (Pillar Two) to ensure that profits of large companies are at least taxed at 15%. At the same time, the European Commission proposed the…

  2. Referierte Fachzeitschrift // 2025

    Immigration and the Top 1 Percent

    Using administrative data on the universe of U.K. taxpayers, we study the contribution of migrants to the rise in U.K. top incomes. We show that migrants are over-represented at the top of the income…

  3. Referierte Fachzeitschrift // 2025

    Auctions with signaling bidders: Optimal design and information disclosure

    We study optimal auctions in a symmetric private values setting, where bidders have signaling concerns: they care about winning the object and a receiver's inference about their type. Signaling concerns arise in…

  4. ZEW-Branchenreport Informationswirtschaft // 2025

    4. Quartal 2025

    • Stimmung in der Informationswirtschaft trübt sich erneut ein
    • Unternehmen blicken skeptisch auf EU-Richtlinie zur Cybersicherheit
  5. ZEW Discussion Paper Nr. 25-064 // 2025

    Turbulence Ahead: Economic Policies for Decarbonizing Aviation

    We study the design of climate policy for hard-to-abate sectors, focusing on global aviation. We build a spatial equilibrium model that links ticket booking data, the global airline network, and…

  6. Branchenreport Innovationen // 2025

    2025 – Unternehmensdienste

    Jahrg. 33 ∙ Nr. 47 ∙ Januar 2026

    Der Branchenreport Innovation für die Branche Unternehmensdienste stellt die Innovationsleistung der Branche im Jahr 2024 dar. Der Anteil der Unternehmen mit Produktinnovationen…