Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…
Cantonal tax rates in the Swiss canton of Bern were significantly reduced in 2011/2012, particularly for low and middle incomes. However, many municipalities responded by substantially increasing their own tax…
After less than four months, the Commission on Welfare State Reform has submitted its final report to the German Federal Minister of Labour and Social Affairs, Bärbel Bas. The report is divided into four main…
Germany and other EU countries are currently running up record levels of debt – but how much of this will actually benefit future generations? This question is addressed by the new ‘Future Ratio’ developed by…
Artificial intelligence (AI) is diffusing rapidly in the workplace, yet aggregate productivity gains remain limited. This paper examines the dual diffusion of AI – through both formal, employer-led and informal,…