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…
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,…
Independent and high-quality evaluations of government policies are an important input for designing evidence-based policy. Lack of incentives and institutions to write such evaluations, on the other hand, carry…
The EU’s Cohesion Policy (CP) intends to promote European economic, social, and territorial cohesion. The policy occupies about a third of the EU budget and it is the most evaluated of all EU policies. With the…
This report addresses the legal aspects of how the EU’s Cohesion Policy has changed over the past decade, exploring the legal argumentation behind its transformation. Cohesion Policy used to be understood as a…
This chapter discusses factors that contributed to different economic dynamics across European regions and the prevailing disparities. The impact of EU Cohesion Policy in reducing disparities is studied based on…
