The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single…
With NextGenerationEU (NGEU), macroeconomically significant debt has been incurred via the European Union (EU) budget for the first time. It is controversial whether this marks the start of continuous EU debt.…
We examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take-up of possible generous tax deductions is low…
This reflection paper examines the influence of administrative capacity on the absorption and effective use of Cohesion Policy funds. First, it examines the current level of absorption of Cohesion Policy funds…
Governments can support the green transition through green public procurement. Despite its strategic importance, the impact of this policy on firms remains unclear. Using US data, this paper provides the first…
While effective bureaucracy is crucial for state capacity, its decision-making remains a black box. We elicit preferences of 900+ real-world public procurement officials in Finland and Germany. This is an…
Taxes are a central element of economic policy and significantly impact a country’s competitiveness. In the face of global changes such as increasing digitalisation, climate change, and an ageing population, tax…
