Why are tax systems complex despite a conventional wisdom that simplification is desirable? We study attitudes towards tax simplification using new survey and experimental data. We first document that most…
This article shows that digital capital and working from home were essential for the resilience of local labour markets in the context of the COVID-19 crisis in Germany. Employment responses differed widely…
Linking scientific articles in PubMed and corporate biomedical U.S. patents, we study the role of inventors who are frontier scientists, identified as authors of recent articles in top-general biomedical…
As an example of supranational climate policy coordination for sectors not covered by carbon trading, the European Effort Sharing Decision set national targets for emission reductions for the time period…
We analyze the impact of downward nominal wage rigidity (DNWR) due to collective bargaining agreements (CBAs) on wage and employment dynamics during two major recessions in Spain: the low-inflation recession of…
Despite a decade of “Make in India,” the country’s manufacturing ambitions remain hamstrung by a fundamental constraint of skills deficit rooted in weak education policies. Drawing on systematic historical…
Until today, the question of how digitalisation and, in particular, individual digital technologies affect productivity is still the subject of controversial debate. Using administrative firm-level data provided…
