During the debate on base erosion and profit shifting of multinational firms the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting,…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax…
In the last decade the global landscape of tax transparency has gone through a revolution. Multinationals are facing an increasingly challenging tax environment which ranges from progressively more stringent…
Do concerns of intergenerational mobility affect redistributive preferences and policy choices? We shed light on these questions both by conducting large-scale online survey experiments with German politicians…
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…
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…
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…
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…