This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a…
Minimum wages generate an asymmetric pass-through of firm shocks across workers. We establish this result leveraging employer-employee data on Italian metal manufacturing firms, which face different wage floors…
Innovation is crucial to economic development. Innovation expenditures in Germany’s business sector as well as public funding for science and research have been increasing in the past decade. However, the share…
We use micro-level data on fuel consumption, mileage, and travel mode to study plug-in hybrid drivers’ response to fuel prices. When fuel prices rise, plug-in hybrids reduce fuel consumption more than gasoline…
Die Zahlen zur deutschen Staatsverschuldung sind zunehmend unvollständig, weil sie die auf Deutschland entfallenden Verpflichtungen für wachsende EU-Schulden ausblenden. Nach Auszahlung aller Mittel aus dem…
This article reviews the current debate about sick pay mandates and medical leave in the United States. The United States is one of three industrialized countries that do not guarantee access to paid sick leave…
One strategy for promoting female leaders in science and technology professions is to appoint more women to the committees that select leaders. Unfortunately, evidence from other settings, such as committees for…
