This study evaluates the effectiveness of tax incentives, with a particular focus on incentives for research and development (R&D). It analyses different design options for tax incentives and shows that…
We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters’ municipality. Firms…
A sensible fiscal policy is a central element of economic policy and – through taxes and public spending – influences a country’s competitiveness. The settings of fiscal policy have changed very much due to…
Scholars and policymakers have long recognized the potential of public procurement as an industrial policy tool to incentivize innovation. However, it remains unclear to what extent this potential has been…
In international comparison, Germany is considered a latecomer when it comes to performance budgeting. After clarifying the central concepts of goal- and impact-oriented budgeting and its historical foundations,…
