While the importance of local characteristics for innovation activities has been studied extensively, it remains largely unknown to which extent better transport-based accessibilities facilitate innovation. This…
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…
We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that…
For the better part of the last decade, the global minimum tax, or Pillar Two, has dominated international tax policy discussions. Developing out of the Base Erosion and Profit Shifting (BEPS) Project at the…
We study how low and medium-skilled refugee immigration affects natives’ labor market outcomes. Using individual-level panel data on the German workforce for 2011–2019 and exogenous regional variation from…
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…
