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…
We study the short-run effect of elections on the stock of money (M1) in a sample of low and middle income countries. We find robust evidence of a new monetary election cycle: the monthly growth rate of…
The process of economic integration and associated legislative acts, competitive pressures as well as the consequences of the financial and sovereign debt crisis have considerably shaped Member States’ tax…
We study preferences for tax simplification using new survey and experimental data for a representative sample of the German population. General wisdom seems to suggest that most tax systems are overly complex…