This project exploits rich administrative tax-return data on the population of Austrian small and medium enterprises and their owners to study the behavioral responses of firms to taxes. The preliminary results…
The goal of the European Single Market has led to standardization in several areas within the European Union during the last years. However, this is not true for the tax systems that remain part of the autonomous…
“Real-World Laboratory: Asylum Seekers“ was a project jointly carried out with the Heidelberg University of Education. It focused on several potential factors that influence the integration of asylum seekers in…
This project collected information on the landscape of business angel funding throughout Europe, focusing on the role of business angel funding in funding innovation. To this end, the project surveyed and…
On January 1, 2015, Germany introduced a statutory minimum wage of € 8.50 per hour. As the generally positive employment trend in Germany changed little in 2015, proponents of the minimum wage draw a positive…
Equality of opportunity (EOp, or IOp for inequality of opportunity) is said to hold if individual positions in an outcome distribution are independent of individual circumstances (e.g. parents’…
Fighting child poverty in Germany requires both a sufficiently supportive infrastructure for families and effective financial support.In this project, we analyze possible reforms of the child supplement as …
Analysis of the demand for ultra-fast broadband. This stuty should consider demand perspectives from the point of view of technology and from the point of view of economics (willingness to pay and access…
Eurostars is a multilateral support program for SMEs which is conducted by 34 EUREKA member states together with the European Commission. Eurostars ran from 2008 to 2013 and is continued under the name „Eurostars…
Within this project, we provide scientific support for the German Emissions Trading Authority (DEHSt), the German Federal Environment Agency (UBA) and the German Federal Ministry for the Environment, Nature…
In May 2013, the aid program „INVEST – Zuschuss für Wagniskapital“ was implemented by the Federal Ministry of Economy and Energy (BMWi) with the aim to mobilize more private venture capital of private investors…
Corporate tax systems in Europe usually discriminate between debt and equity by treating interest payments as a deductible expense and equity returns as a reward for company's owners. This is called the…