The purpose of this paper is to evaluate the effect of reverse-charge mechanism (RCM) implementation on VAT compliance using an overall, countrylevel measure of VAT compliance, the VAT gap. The VAT gap is…
Entrepreneurship is essential for innovation and economic growth. Newly founded companies contribute to innovation and technology diffusion and increase pressure on incumbent firms to innovate. In Germany,…
We investigate the design of a survey invitation message targeted at businesses. By varying five key elements of the survey invitation, we implement a full-factorial experiment with adaptive randomization…
Urged by the European Energy Crisis and the threatening consequences of severe natural gas shortages, energy providers launched gas-saving initiatives incorporating financial incentives to reduce residential…
The world of work is undergoing a profound transformation: Economic uncertainties, the desire for a better work-life balance and changing expectations towards employers are shaping the everyday lives of many…
This paper examines (the absence of effective) pro-productivity policies in Germany. Peculiarities such as the German reunification, the strong export orientation, the still sizeable manufacturing sector as well…
Women are significantly less likely to participate in the stock market than men. We show that financial socialization plays an important role in explaining this gap. Survey data from Germany and the U.S.…
We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state-owned enterprises (SOEs). While…
