How much has the German government spent on digital policy initiatives in recent years? This question cannot be answered ad hoc on the basis of the available data. The need for a centralised digital budget has…
The European Commission recently implemented the minimum tax directive (Pillar 2) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative to reduce the…
Tax burdens in the context of business succession can have an impact on the success of family businesses and influence the decision to pass the business on to the next generation or to sell it. In this context, an…
Fiscal policy in Germany and the EU has responded to the succession of crises over the past few years with a whole arsenal of new fiscal instruments. At the European level, the debt-financed Next Generation EU…
Designing and managing the public budget plays a central role in the control of government activities. Transparent budget management practices geared towards efficiency not only increase transparency in the…
In the Multiannual Financial Framework (MFF) 2021-2027, about 30 percent of all EU budgetary resources are allocated to cohesion. Additional amounts are made available to the European budget by Next Generation…
Gas and electricity prices reached record levels in 2021 and again hit all-time highs in 2022, in particular following the Russian invasion of Ukraine. The skyrocketing electricity prices across Europe are…
Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…
The literature has shown that especially wealthy individuals and high income earners such as football superstars, inventors, or high income expats react strongly to differences in top tax rates across and …
