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…
Companies across industries seek to assess the costs of complying with environmental regulations and meeting voluntary emission targets. This paper develops a carbon abatement cost model for firms operating a…
This paper explores whether the U.S. Defend Trade Secrets Act (DTSA) increased the declaration of trade secrets. Leveraging cross-sectoral variation in the importance of trade secrets prior to the DTSA,…
This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE…
A reform in the German state of Hesse selectively shifted the responsibility for overseeing and enforcing a balanced budget rule at the municipal level. Oversight was transferred from politically affiliated…
Aufgrund stark gestiegener Stromkosten möchte die deutsche Bundesregierung ab 2026 mit dem Industriestrompreis energieintensive Branchen entlasten, indem bis zu 50 Prozent ihres Verbrauchs auf 50 Prozent des…
A comprehensive reform process is currently underway in international tax policy – ranging from the global minimum tax to adjustments at the municipal level. How do these new rules interact, and what are their…
26 February 2026 is Equal Pay Day in Germany. It aims to draw attention to the gender pay gap or gender wage gap: In 2025, women in Germany earned an average of 16 per cent less per hour than men. Dr. Eliza…
