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…
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…
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…
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…
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 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…
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 …
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…
Tropical coral reefs provide substantial ecosystem services on a global and local scale: they produce fish, protect shore lines, provide tourism recreation, and host a huge biodiversity. But coral reefs face…
The technological potential for separating work from the workplace is constantly increasing. Mobile devices, mobile internet access and remote access to firms’ internal networks and data allow for working anywhere…
The overall target of the project was the transdisciplinary integration and application of of results from the research initiative “Social dimension of climate protection and climate change” of the German…