This paper studies the reduced-form effects of constitutional-level balanced budget rules (BBRs) on scal outcomes. Using historical data for a large set of countries dating back to the nineteenth …
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax…
Existing approaches to model innovation ecosystems have been mostly restricted to qualitative and small-scale levels or, when relying on traditional innovation indicators such as patents and questionnaire-based…
The paper reports on market-entry experiments that manipulate both payoff structures and payoff levels to assess two stationary models of behaviour: Exploration vs Exploitation (EvE, which is equivalent to…
This paper analyses the effect of the economic crisis in 2008 and 2009 on individual training activities of different employee groups within establishments. We use a unique German linked employer–employee panel…
We study the short term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Our sample…
