Over the last decade Germany has boosted renewable energy in power production by means of massive subsidies. The flip side are very high electricity prices which raises concerns that the transition cost towards…

Over the last decade, a large body of tax accounting literature on the association between book-tax conformity (BTC)/book-tax differences (BTD) and firms’ opportunistic reporting behavior has emerged. Yet,…

We provide a comprehensive quantitative assessment of cartels and the related cartel enforcement process in the European Union (EU) from 2001 to 2015. In a first step, we present a detailed…

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With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base…

• Weaker Business Expectations for Chinese Economy
• 42 analysts participated in the January survey, which was conducted during the period 3 till 17 January 2017

• Optimistischer Jahresauftakt
• Euroraum: Konjunkturerwartungen leicht verbessert
• USA: Seitwärtsbewegung der Konjunkturerwartungen
• Japan: Lageeinschätzung erneut verbessert
• Großbritannien: Konjunkturausblick…

• Public Spending Expected to Remain High
• German Companies Rre Projected to Increase Activities in China
• China Can Become a Major Competitor for Silicon Valley

We use a dataset of 615 firms which participated in 114 illegal cartels – convicted by the European Commission between 1999 and 2016 – to investigate the determinants of the duration of a firm’s participation in…