This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a…
Viele Wissenschaftler/innen verlassen das ZEW nach ihrer Promotion. Einer dieser Alumni ist Dr. Timo Reister, der zwischenzeitlich zum stellvertretenden Vorstandsvorsitzenden des Schmierstoffkonzerns Fuchs SE…
Minimum wages generate an asymmetric pass-through of firm shocks across workers. We establish this result leveraging employer-employee data on Italian metal manufacturing firms, which face different wage floors…
We use micro-level data on fuel consumption, mileage, and travel mode to study plug-in hybrid drivers’ response to fuel prices. When fuel prices rise, plug-in hybrids reduce fuel consumption more than gasoline…
Die Zahlen zur deutschen Staatsverschuldung sind zunehmend unvollständig, weil sie die auf Deutschland entfallenden Verpflichtungen für wachsende EU-Schulden ausblenden. Nach Auszahlung aller Mittel aus dem…
This article reviews the current debate about sick pay mandates and medical leave in the United States. The United States is one of three industrialized countries that do not guarantee access to paid sick leave…
We study the evolution of patenting in China from 1985-2019. We use a Large Language Model to measure patent importance based on patent abstracts and classify patent ownership using a comprehensive business…
This paper estimates the effect of heterogeneous university funding programs within the German Excellence Initiative on a regional firm’s probability to innovate by using a multi-valued two-way fixed effects…
