Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder…
Die wirtschaftlichen Folgen der Corona-Pandemie waren in der öffentlichen Diskussion ein wichtiges Thema. In fast allen Ländern wurden Geschäfte und Betriebe geschlossen und die Mobilität stark eingeschränkt, um…
We analyze the effect of the Öresund Bridge, a combined railway and motorway bridge between Swedish Malmö and the Danish capital Copenhagen, on inventive activity in the region of Malmö. Applying…
This paper shows that inventors with an early patenting success have a higher inventive productivity during their remaining career. We use European patent data for a period of 32 years for 1240 German inventors.…
Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong…
COVID-19 placed a special role on fiscal policy in rescuing companies short of liquidity from insolvency. In the first months of the crisis, SMEs as the backbone of Germany’s economy benefited from large and…
