Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last…
Many studies have estimated the effect of circumstances on income acquisition. Perhaps surprisingly, the fraction of inequality attributable to circumstances is usually quite small – in the advanced democracies,…
We investigate how competition in product niches affects the timing of product release for experience goods using data on motion pictures in the United States. Additionally, we attempt to estimate the ultimate…
This paper analyzes the impact of participation in job creation schemes (JCSs) on job search outcomes in the context of the turbulent East German labor market in the aftermath of the German reunification. High…
The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive…
Linking survey data to administrative records provides access to large quantities of information such as full employment biographies. Although this practice is becoming increasingly common, only a small number…
ICT-intensive firms are often found to have a better performance than their non-ICTintensive counterparts. Along with investing in ICT capital they have to adapt their production and business processes in order…
