Tax compliance nudges -- behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers -- are used increasingly by governments because of their…
The project builds on the established knowledge that many people often have little knowledge of political and economic relationships. We want to investigate whether and to what extent…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations…
While the magnitude and length of the economic crisis brought about by the COVID-19 pandemic cannot be reliably evaluated at this early stage, it is certain that the wide-ranging countermeasures to the pandemic…
The outbreak of the COVID-19 pandemic is not only a humanitarian crisis, but also a drastic economic crisis. While the course can hardly be predicted, it is already foreseeable today that the economic and…
In 2017, healthcare expenditure in Germany amounted to €380 billion, or €4,544 per inhabitant, increasing by 4.7% compared to 2016 (Statistisches Bundesamt, 2019). Part of this expenditure comes from the…
During the debate on base erosion and profit shifting of multinational firms, the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting…