A growing interest in R&D tax incentives as a way to sustain research and innovation efforts has given rise to a large number of evaluations. The absence of consensus in the literature about their impact on R&D…
Die Mehrzahl der Europäischen Mitgliedsstaaten setzen Mantelkaufregelungen gegen den Handel mit steuerlichen Verlusten ein. Ziel ist es hierbei zu verhindern, dass sogenannte Mantelgesellschaften mit hohen…
Skilled labor is a key input to the innovation process. A shortage in supply of skilled labor may hence impede innovation activities, resulting in lower productivity gains. While governments are concerned about…
The manufacturing sector accounts for a substantial share of German GDP, employment and carbon emissions. Therefore, the manufacturing sector's energy use and carbon emissions are of crucial importance for…
This paper shows that increasing the normal retirement age and introducing pension deductions for retirement before normal retirement age in Germany did not prolong employment of older men. The reason for this…
This paper analyses the impact of the Italian Startup Act which entered into force in December 2012. This public policy provides a unique bundle of benefits, such as tax incentives, public loan guarantees, and a…
Recent empirical evidence has shown that firm’s innovation behavior exhibits high persistency but not much is known about potential contingencies affecting the degree of persistence. This paper focuses on the…
