The aim of this research was to collect data on innovation activities of the business enterprise sector in the State of Saxony in the years 2018 to 2020 as well as the planned innovation activities in 2021 and…
The aim of this research was to collect data on innovation activities of the business enterprise sector in the State of Berlin in the years 2018 to 2020 as well as the planned innovation activities in 2021 and…
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…
The purpose of the project is to write a background report for the OECD Review of Innovation Policy in Germany. The background report summarises and discusses key issues and trends of current innovation policy in…
The (academic) debate on price markups (as indicators of market power) points in a clear direction: average price markups, and thus market power of firms, are increasing - with consequences for productivity,…
Patent box schemes received much critical attention because they allow intellectual property (IP) profits to be taxed at a low or even zero corporate tax rate without a clear link between the R&D activity and…
The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to…
To mitigate the negative economic effects of the Corona crisis, several countries have utilized tax policy instruments. In Europe, all countries quickly introduced immediate responses…
This project examines the political, economic, and cultural factors that influenced the foundation of public saving banks in Germany in the 19th and early 20th century.
We will empirically estimate the effects of the COVID-19 pandemic on international trade. One hypothesis to be tested is that economies with a higher degree of trade diversification are less harmed by…
In this project, we investigate the effects of the national minimum wage in Germany on competition and industry structure. The main is to answer the question whether the national minimum wage introduction in 2015…