Many democracies operate consumer debt relief programs. These are often implemented or adjusted during the election cycle, but their political effects are not well-understood. We investigate if debt relief can…

The same dataset can be analysed in different justifiable ways to answer the same research question, potentially challenging the robustness of empirical science1–3. In this crowd initiative, we investigated the…

We study how public school teachers use paid sick leave. Most U.S. sick leave schemes operate as individualized credit accounts – paid leave is earned and unused leave accumulates, producing an employee-specific…

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a…

Partners in R&D alliances and joint ventures are rarely symmetric, yet whether asymmetry helps or hurts collaboration is not fully understood. We study how asymmetry in competitors’ information endowments…

Strengthening private-sector innovation is considered a key prerequisite for Germany’s and Europe’s long-term competitiveness. Public procurement can serve as an instrument in this regard, but it has so far been…

Finanzwissen gewinnt angesichts komplexer werdender Finanzprodukte, digitalisierter Finanzmärkte und wachsender Eigenverantwortung bei Altersvorsorge und Geldanlage an Bedeutung. Der Beitrag untersucht den…