We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…

Crowd work refers to the practice of assigning tasks and projects undertaken for payment to online contributors via digital platforms. We use data from a recent survey among companies in Germany and France to…

We study the 2011 Austrian Pay Transparency Law, which requires firms above a size threshold to publish internal reports on the gender pay gap. Using an event-study design, we show that the policy had no…

We show that review platforms reduce healthcare interruptions for patients looking for a new physician. We employ a difference-in-differences strategy using physician retirements as a “disruptive shock”…

• Konjunkturausblick trübt sich ein
• Eurozone: Wirtschaftswachstum dürfte sich verlangsamen
• USA: Konjunkturerwartungen erholen sich
• China: Konjunkturausblick verschlechtert sich deutlich
• Sonderfrage zum…

• Inflation Effect of the ECB’s Change of Strategy Disputed Among Financial Experts
• Counteracting Information Deficits and Disinformation in Times of Fake News
• Smart Distribution of Emissions Could Save the EU…

The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible…