This paper analyses the impact of the Italian Startup Act which entered into force in December 2012. This public policy provides a unique bundle of benefits, such as tax incentives, public loan guarantees, and a…
Recent empirical evidence has shown that firm’s innovation behavior exhibits high persistency but not much is known about potential contingencies affecting the degree of persistence. This paper focuses on the…
The size of fiscal multipliers is intensively debated as large (small) multipliers provide arguments to expand (cut) public spending. We use data on multiplier estimates from over a hundred scholarly studies,…
The ongoing digitalization has set the ground for new means of value creation that create considerable challenges for the existing system of global corporate taxation. Understanding digital business models and…
To the best of our knowledge, this study is the first study for Germany to assess the long-term impacts of studying without graduating on three labour market outcomes (working hours, wages, and occupational…