Ziel dieser Studie ist es, für die 27 EU-Staaten sowie das Vereinigte Königreich, die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei…
We test the importance of social norms for market interactions associated with negative real-world externalities in a large-scale experiment with a heterogeneous population sample from Germany. The majority of…
Im internationalen Vergleich verfügen die Deutschen über ein relativ hohes Finanzwissen. Allerdings bedeutet dies nicht, dass Finanzwissen universell verbreitet ist. Der Anteil der Befragten, die drei…
In the framework of the Paris Agreement implementation, financial transfers remain a major point of negotiation for addressing equity concerns raised by the ambitious climate objectives. In complement to the…
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we…
We provide a comprehensive overview of the literature on the measurement of democracy and present an extensive update of the Machine Learning indicator of Gründler and Krieger (2016, European Journal of…
International student exchange has become an important part of university-level studies and the EU plans to increase it significantly. We analyze how international student exchange affects students’ academic…
We test whether and, if so, how incentives to promote pro-social behavior affect the extent to which it spills over to subsequent charitable giving. To do so, we conduct a two-period artefactual field experiment…
