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 …
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…
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…
Against the background of the need of a higher effective retirement age, the study surveys the current position of the elderly in the German labor market. It discusses the conditions that would help fostering the…
The objective of this project is to quantify the credit restrictions of small- and medium-sized enterprises (SMEs) financed by banks that were heavily affected by the 2009 financial crisis.
The goal of the project is to analyse the role of information and communication technologies (ICT) for firms’, sectors’ and countries’ resilience in times of economic crisis.Firms using ICT in a smart way may be…
This project analyses the interaction between the recent economic crises in Europe and the incentives for private provision of online public goods. Focusing on Wikipedia, one of the most salient examples of an…
One uncontroversial conclusion from four years of European debt crisis is the need for a general overhaul of fiscal governance. However, any reforms must be based on a sound understanding of the (fiscal) …
The aim of this study is to update a report on key innovation indicators for the chemical industry for the year 2014. In a concise way, the study offers an overview on the state and recent developments in research…
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…
Policies that promote start-ups are increasingly taken up by governments as measures to fight unemployment and to overcome crises. However, it remains uncertain whether short-term policies like that also…