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…
This paper focuses on the drivers of green technology adoption. We distinguish between end-of-pipe and cleaner production technologies aimed at either pollution mitigation or energy efficiency, respectively. We…
Minimum wage levels are rising around the globe. To shed more light on the possible unintended side effects of higher wage floors, we study the impact of a minimum wage introduction on wages and employment in a…
