Sustainability does not end with ecological goals – it reaches deep into social and economic processes. However, when objectives are in conflict, tensions arise: Improved occupational safety may increase…
Do public holidays affect economic output? In Germany, strict Sunday trading restrictions create a natural experiment. When public holidays fall on Sundays, they typicallydo not impose additional constraints on…
Economic narratives are pervasive in the public discourse and can shape individual behavior. But so far we know very little about whether households actually demand and value narratives as information. We…
This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and…
We study how public school teachers use paid sick leave. Most US sick leave schemes operate as individualized credit accounts: Paid leave is earned, and unused leave accumulates. We construct a unique dataset of…
This paper constructs a new global historical database on public expenditure and revenue and their components—particularly education and health expenditure—covering all world regions over the 1800-2025 period.…
