The design of corporate income tax systems and thus the taxation of (cross-border) dividends are encompassed within the sovereignty of the Member States of the European Union (EU). However, these rules are…
Process innovation is an important part of the innovation activities of firms and supposed to significantly contribute to the returns from innovation. Analysing this link is complicated, however, due to a lack…
The aviation industry has seen a lot of innovation over the last 125 years. Advancements such as transatlantic flight and the development of avionics technologies and composite materials have changed how we…
This paper examines how households adjust their savings and consumption expenditure in response to an anticipated increase in the early retirement age (ERA). We examine the 1999 pension reform in Germany, which…
We compare the performance of four types of support schemes aimed at improving residential energy efficiency in France: the income tax credit, a grant scheme, the reduction of the value-added tax, and the White…
As resource users interact and impose externalities onto each other, institutions are needed to coordinate resource use, create trust, and provide incentives for sustainable management. Coordinated collective…
This article studies the effects of consumer information on the intensity of competition. In a two dimensional duopoly model of horizontal product differentiation, firms use consumer information to price…
The role of women in Western societies changed dramatically in the 20th century. We study how political empowerment affected women’s emancipation as reflected in their life choices like marital decisions and…
We define saving regret as the wish in hindsight to have saved more earlier in life. We measured saving regret and possible determinants in a survey of U.S. households in which respondents were aged 60-79. We…
