The project analyzes the price effects of the temporary cut of the German value added tax (VAT) that was enacted in 2020 as part of COVID simulus measures. The analysis is based on detailed scanner data provide…
We study how profit taxation affects plants’ R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit…
In spring 2020, governments around the globe shut down schools to mitigate the spread of the novel coronavirus. We argue that low-achieving students may be particularly affected by the lack of educator support…