As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European…
Economic consequences of the COVID-19 pandemic have been an important issue in the public debate. In almost every country, stores and plants were closed and mobility severely restricted in order to contain the…
In recent years, policymakers have increasingly used behaviourally informed policies, including ‘nudges’. They have been implemented to produce desirable social outcomes such as healthier eating and physical…
We analyze the effect of the Öresund Bridge, a combined railway and motorway bridge between Swedish Malmö and the Danish capital Copenhagen, on inventive activity in the region of Malmö. Applying…
This paper shows that inventors with an early patenting success have a higher inventive productivity during their remaining career. We use European patent data for a period of 32 years for 1240 German inventors.…
Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…
This study provides the first quantification of buyers’ role in the outcome of R&D procurement contracts. We combine together four data sources on US federal R&D contracts, follow-on patented inventions,…
COVID-19 placed a special role on fiscal policy in rescuing companies short of liquidity from insolvency. In the first months of the crisis, SMEs as the backbone of Germany’s economy benefited from large and…