A comprehensive reform process is currently underway in international tax policy – ranging from the global minimum tax to adjustments at the municipal level. How do these new rules interact, and what are their…
26 February 2026 is Equal Pay Day in Germany. It aims to draw attention to the gender pay gap or gender wage gap: In 2025, women in Germany earned an average of 16 per cent less per hour than men. Dr. Eliza…
Der vorliegende Bericht untersucht die internationale Verbreitung und strukturelle Ausprägung zweier Schlüsseltechnologien – Künstliche Intelligenz (KI) sowie alternative Antriebe und klimafreundliche…
In 2001, Germany abolished public occupational disability insurance (ODI)—the second tier of its public DI system—for cohorts born after 1960. Using administrative data, we first document that, in the long run,…
Aufgrund des demografischen Wandels und stark steigender Sozialversicherungsbeiträge skizziert dieser Policy Brief eine mögliche „Agenda 2035“ zur nachhaltigen Finanzierung der deutschen…
We use the National Longitudinal Study of Adolescent to Adult Health to explore how high school peers’ grit, a personality trait characterized by perseverance and passion, influences long-term outcomes…
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade.…
