The aim of this study is to analyze fiscal policy in the euro area under the current institutional architecture of the Eurozone. In the first part, it will be investigated to what extent automatic stabilizers have…
The evaluation will analyse how ERDF support is invested with the aim to support SME development and innovation. The actual investments will be compared with available evidence on successful policies. Going…
We study the effects of property taxes on housing markets and municipalities. Despite a broad and comprehensive literature on the incidence of property taxes, there is still neither an empirical nor a theoretical…
Barely any quantitative research has been devoted yet to the labor market and health consequences of incarceration for political offenses, which seems particularly unfortunate against the background of Europe’s…
The effects of the activities of the publicly financed scientific sector are complex. On the one hand there are immediately effective demand effects, which arise out of the direct demand by scientific institutions…
We analyze different alternatives how a common unemployment insurance system for the euro area (EA) could be designed and assess their effectiveness to act as an insurance device in the presence of asymmetric…
In this project, we conduct a macroeconomic analysis of effects induced by the increased use of biomass. In a first step, macroeconomic and sectoral indicators will be identified by a computable general…
This study, based on the insights from the public finance literature, is to identify the key deficits of the German fiscal equalization system. The state of the literature on key questions and controversies will…
The recording of technological capabilities through a comprehensive system of indicators is a central part of the annual report on the conditions of research, technology and innovation in Germany of the German…
Good tax policy fundamentally depends on knowledge about the effects of taxation on prices and economic behavior of individuals and firms. For example, income taxes only serve their purpose if they do not yield a…
The decisions of the European Court of Justice (ECJ) have impacted the design of the EU member states’ national (individual and corporate) tax systems in several areas (e.g. exit taxation, thin capitalization…
Tax administrations in several European countries recently introduced special tax regimes for small and medium-sized enterprises (SME). Competitive disadvantages as well as SME’s particular im-portance for …