The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single…
A widespread approach to measuring the innovative capacity of companies, sectors, and regions is the analysis of patents and trademarks or the use of surveys. In emerging digital technologies this approach may,…
Diese Arbeit erstellt ein umfassendes Bild der regionalen Ungleichheit in Deutschland in einer Vielzahl von Größen. Ziel ist es, eine umfassende Sichtweise auf die Komplexität räumlicher Disparitäten zu…
We study the evolution of patenting in China from 1985-2019. We use a Large Language Model to measure patent importance based on patent abstracts and classify patent ownership using a comprehensive business…
Diese Arbeit erstellt ein umfassendes Bild der regionalen Ungleichheit in Deutschland in einer Vielzahl von Größen. Ziel ist es, eine umfassende Sichtweise auf die Komplexität räumlicher Disparitäten zu…
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at…
Artificial Intelligence (AI) is considered to be the next general-purpose technology, with the potential of performing tasks commonly requiring human capabilities. While it is commonly feared that AI replaces…
The EU General Data Protection Regulation (GDPR) of 2018 introduced stringent transparency rules compelling firms to disclose, in accessible language, details of their data collection, processing, and use. The…
How important is Google for scientific research? This paper exploits the exogenous shock represented by Google’s sudden withdrawal of its services from mainland China to assess the importance of access to…
Public procurement accounts for 15 to 20 percent of global GDP and is considered an effective innovation policy. However, the detrimental effects of non-innovative public procurement - public procurement tenders…
