Modern information and communication technologies (ICT) have strongly penetrated all business sectors in recent years. Furthermore, increasing digitalisation changes our economic activity and the way we…
<HTML>The rapid diffusion of information and communication technologies (ICT) in the workplace has been accompanied by vivid discussions in public and among economic scholars. In this project, the impact of ICT on…
Companies pay taxes on profits and capital. Also, under competitive labour markets for highly skilled employees, companies have to compensate these employees for international differences in labour tax burdens.…
The traditional way of comparing fiscal attractiveness of regions competing with each other internationally is to concentrate on the tax burdens borne by mobile capital and mobile companies. Lately this approach…
On behalf of the Ministry for the Environment and Transport of the German State Baden-Württemberg, the Centre for European Economic Research (ZEW) and the Institute for Applied Ecology (Öko-Institut) have…