On 6 June 2024, the European Central Bank (ECB) lowered the main refinancing operations (MRO) rate from 4.5% to 4.25%. This decision followed a period of elevated interest rates intended to combat high inflation…

Introduction: The Abbreviated Burn Severity Index (ABSI) by Tobiasen, which is commonly used to estimate the mortality risk of severely burned patients, calculates an additional point for the existence of…

Nach einer kontroversen Debatte ist Ende 2023 die temporäre Anwendung des ermäßigten Umsatzsteuersatzes für die Gastronomie in Deutschland ausgelaufen. Die Autorinnen und Autoren beleuchten dieses…

Emissions of local pollutants from industry have declined across many developed countries over the last decades. For carbon emissions such reductions have yet to materialize. Using German administrative…

A set-aside promotes a more equitable procurement process by restricting participation in government tenders to small or disadvantaged businesses. Yet its micro-effects on tender outcomes (competition and…

We investigate the impact of public procurement on business survival. Using Italy as a laboratory, we construct a large-scale dataset of firms—covering balance-sheet, income-statement, and administrative…

We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country-by-country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the…

• Stabiles Konjunkturklima in der Informationswirtschaft
• Unternehmen halten am Homeoffice fest

Forderungen nach Lockerungen der Schuldenbremse haben seit dem Urteil des Bundesverfassungsgerichts zum zweiten Nachtragshaushalt 2021 Auftrieb erhalten. Oft wird argumentiert, dass die Schuldenbremse wichtige…