This study analyses the design and functioning of windfall profit taxes for energy suppliers in the EU. Based on profit data from 2021, the estimated revenue gains from the solidarity contribution amount to 4.4…
In this report we update the quantitative analysis of the PEPP and PSPP conduct and analyze whether reinvestments are actually made in accordance to these claims. In prior versions of our report, we have…
From Equal Pay Day to International Women's Day, March is all about gender equality and women's rights. These symbolic days underline the importance of women for society and the economy: they often have to…
This study examines whether staged project management is beneficial or harmful for making product innovations. Using a unique firm survey for Japan, we find that firms that employed staged project management had…
The R&D policy instrument mix concept has become increasingly important for understanding how public R&D support drives firm-level R&D. To-date, empirical studies have conceptualised the instrument mix as a…
Start-up subsidies play an important role in supporting start-up innovation and performance. However, what characteristics help and hinder start-ups to seek start-up subsidies remains unclear. We study whether…
In response to strong revenue and income losses facing a large share of self-employed individuals during the COVID-19 pandemic, the German federal government introduced a €50bn emergency-aid program. Based on…
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…
