Organisation capital is a key intangible asset, driving innovation and firm performance. Measuring this asset is notoriously difficult. This paper applies a firm-level production function approach including, in…
International carbon markets are frequently propagated as an efficient instrument for reducing CO2 emissions. We argue that such markets, despite their desirable efficiency properties, might not be in the best…
Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei stützt sich die Berechnung der…
How much information should governments reveal to consumers if consumption choices have uninternalized consequences to society? How does an alternative tax policy compare to information disclosure? We develop a…