Using data from a unique survey of members of parliaments in France, Germany and Italy in 2018, we estimate the effects of three dimensions on EU and euro area fiscal reform preferences: nationality, political…
Millions of refugees made their way to Europe between 2014 and 2015, with over one million arriving in Germany alone. Yet, little is known about the impact of this inflow on labor markets, crime, and voting…
This paper investigates aggregate productivity dynamics of the French forest product industry based on firm-level data from 1994 to 2016. The main objectives of the paper are to investigate aggregate…
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…
This paper evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important FDI countries (Belgium, Germany, Spain, France, Ireland, Netherlands, United Kingdom,…
In this study, we qualitatively and quantitatively examine the European IP boxes. Thereby, we analyse their impact on IP tax planning and location attractiveness in light of the changes introduced by the OECD’s…
Die Zielgenauigkeit ihrer Maßnahmen ist ein wichtiges Anliegen der Sozialpolitik. In diesem Papier zeigen drei Fallstudien typische Defizite bei der Zielgenauigkeit von Rentenreformen. Die erste…