The EU relies heavily on VAT as a significant source of revenue, accounting for approximately 18% of total tax income. However, tax fraud, evasion, and avoidance lead to substantial financial losses but also tax…
The project examines the economic effects of the increase in the statutory minimum wage to 12 euros in October 2022 on solo self-employment as well as on competitive and market structures in Germany. While…
The aim of this research is to collect data on innovation activities of the business enterprise sector in the State of Berlin in the years 2023 to 2025 as well as the planned innovation activities in 2026 and…
Whether the federal government fulfils its commitments in investment and climate policy is reflected in the concrete structure of the federal budget – especially at a time when, following the constitutional…
The project examines the determinants and challenges involved in implementing artificial intelligence (AI) in companies. The study focuses specifically on small and medium-sized enterprises and family businesses.…
Households invest less in energy efficiency than would be rational from an economic and ecological perspective. Research on the energy efficiency gap shows that information deficits, incentives, and social…
The project examines the factors that hinder small and medium-sized enterprises (SMEs) in North Rhine-Westphalia (NRW) in initiating and implementing innovation activities and how support services can be used to…
This project studies how municipal tax reforms affect the local economy and how different reform motives influence both the implementation and the impact of these reforms. It is based on new narrative data from…
The project focuses on evidence-based and policy-relevant research on industrial policy issues, as well as the development of a tool for the ex-ante assessment of industrial policy measures in Germany. A…
We match administrative panel data on contributions to the Chilean mandatory defined contribution pension system with large scale survey data including measures of financial literacy and pension knowledge. We use…
The Financial Literacy Monitor (FinKomp) project sets the foundation for continuous monitoring of the financial literacy of the adult population in Germany across all life stages. To achieve this, the dimensions…