Nach einer kontroversen Debatte ist Ende 2023 die temporäre Anwendung des ermäßigten Umsatzsteuersatzes für die Gastronomie in Deutschland ausgelaufen. Die Autorinnen und Autoren beleuchten dieses…
A set-aside promotes a more equitable procurement process by restricting participation in government tenders to small or disadvantaged businesses. Yet its micro-effects on tender outcomes (competition and…
We investigate the impact of public procurement on business survival. Using Italy as a laboratory, we construct a large-scale dataset of firms—covering balance-sheet, income-statement, and administrative…
Contributions to Edited Volumes and Conference Proceedings
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2024
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…
