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…
Forderungen nach Lockerungen der Schuldenbremse haben seit dem Urteil des Bundesverfassungsgerichts zum zweiten Nachtragshaushalt 2021 Auftrieb erhalten. Oft wird argumentiert, dass die Schuldenbremse wichtige…
In diesem Beitrag beschreiben Albrecht Bohne, Friedrich Heinemann, Thomas Niebel und Michael Thöne das Konzept und die Implementierung einer „Zukunftsquote“ als einen möglichen neuen Kompass zur Bewertung von…
This study quantifies the relationship between workplace digitalization, i.e., the increasing use of frontier technologies, and workers’ health outcomes using novel and representative German linked…
Rarely has a federal budget been subject to so much controversy as that for the coming year. Since the Federal Constitutional Court’s ruling in November 2023 on the federal government’s supplementary budget,…
We propose to treat survey-based density expectations as compositional data when testing either for heterogeneity in density forecasts across different groups of agents or for changes over time. Monte Carlo…
In this study, we analyze the incentives of a streaming platform to bias consumption when products are vertically differentiated. The platform offers mixed bundles of content to monetize consumer interest in…
