In this paper, we analyze politicians’ expectations about future compliance with a fiscal rule, and in particular the dependence of the expectations on their role in parliament (opposition vs. incumbent…
Our study investigates firms’ internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax…
Die deutsche Bildungspolitik ist stark föderalistisch geprägt. Die Länder bestimmen die Lehrinhalte, sind verantwortlich für die Ausbildung neuer Lehrkräfte und tragen die Kosten der landeseigenen…
We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study the causal effect of taxes on individual stock-trading behavior and the disposition effect.…
