Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…
This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…
In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…
Targeting is an important aim for social policy. Three case studies in this paper reflect typical short-comings in the targeting design of pension reforms. The first case study …
Electricity generation based on renewable energy (RE) sources such as wind and solar replace the most expensive generators that often rely on fossil fuels. In response to RE promotion, wholesale electricity…
This paper focuses on the drivers of green technology adoption. We distinguish between end-of-pipe and cleaner production technologies aimed at either pollution mitigation or energy efficiency, respectively. We…
Minimum wage levels are rising around the globe. To shed more light on the possible unintended side effects of higher wage floors, we study the impact of a minimum wage introduction on wages and employment in a…
