Tax burdens in the context of business succession can have an impact on the success of family businesses and influence the decision to pass the business on to the next generation or to sell it. In this context, an…
Fiscal policy in Germany and the EU has responded to the succession of crises over the past few years with a whole arsenal of new fiscal instruments. At the European level, the debt-financed Next Generation EU…
In the Multiannual Financial Framework (MFF) 2021-2027, about 30 percent of all EU budgetary resources are allocated to cohesion. Additional amounts are made available to the European budget by Next Generation…
Designing and managing the public budget plays a central role in the control of government activities. Transparent budget management practices geared towards efficiency not only increase transparency in the…
Economic theory predicts that the incidence of a commodity tax like the Value Added Tax (VAT) will be distributed between buyers and sellers depending on the relative elasticities of supply and demand. Standard…
Broad empirical evidence illustrates increasing market concentration since the 90s. Previous literature has highlighted the prominent role of technology, increasing barriers to entry, lax or ineffective…
The literature has shown that especially wealthy individuals and high income earners such as football superstars, inventors, or high income expats react strongly to differences in top tax rates across and …
The current German government aims to make the 2020s "a decade of investment into the future”. In their coalition agreement, the coalition parties promise a significant increase in investment in climate …
Firm location and investment decisions are crucial for the economic prosperity of local communities. To that effect, local governments have a variety of policy tools at their disposal through which they can…