Introduction: The Abbreviated Burn Severity Index (ABSI) by Tobiasen, which is commonly used to estimate the mortality risk of severely burned patients, calculates an additional point for the existence of…
Nach einer kontroversen Debatte ist Ende 2023 die temporäre Anwendung des ermäßigten Umsatzsteuersatzes für die Gastronomie in Deutschland ausgelaufen. Die Autorinnen und Autoren beleuchten dieses…
Emissions of local pollutants from industry have declined across many developed countries over the last decades. For carbon emissions such reductions have yet to materialize. Using German administrative…
We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country-by-country reporting (CbCR) information. Our study addresses a critical knowledge gap, considering the…
In diesem Beitrag beschreiben Albrecht Bohne, Friedrich Heinemann, Thomas Niebel und Michael Thöne das Konzept und die Implementierung einer „Zukunftsquote“ als einen möglichen neuen Kompass zur Bewertung von…
We propose to treat survey-based density expectations as compositional data when testing either for heterogeneity in density forecasts across different groups of agents or for changes over time. Monte Carlo…
We estimate a dynamic structural model of labor supply, retirement, and informal caregiving to study short and long-term costs of informal caregiving in Germany. Incorporating labor market frictions and the…
Health expenditure data almost always include extreme values, implying that the underlying distribution has heavy tails. This may result in infinite variances as well as higher-order moments and bias the…
