The country index Emerging Markets focuses on the characteristics and risks of emerging markets as investment locations for family enterprises. This alignment makes it a perfect complement to the existing…
The aim of this project is to investigate the ongoing digital transformation and its potential impact on the future of work in Luxembourg taking into account its specific economic structure. The resulting study…
A stability-oriented monetary policy in Europe can only succeed in the long-run if it is accompanied by political consensus of its member countries. This holds despite vast institutional features such as…
Both the developed as well as the developing world have witnessed substantial territorial changes at all tiers of government over the last few decades. However, causal evidence on the economic consequences of…
The purpose of this project is to investigate the influence of tax incentives on the financial structures of acquisitions by multinational entities (MNE). In case of mergers and acquisitions (M&As), purchase…
The benefits and effectiveness of tax incentives must be proven in the same way as direct subsidies. Economic relevance, efficiency, transparency and sustainability are further criteria in which tax reliefs…
In 2013, the European Commission introduced a so-called country-by-country reporting (CbCR) for EU financial institutions, demanding the annual public disclosure of certain tax-related information on a …
We combine data on household finances (the Household Finance and Consumption Survey) with detailed information on tax and social security systems across Europe. This combination provides a unique dataset to…