Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time…
We suggest an alternative indicator that can lead to price reductions in the public procurement market for goods, i.e., the elasticity of prices to quantities purchased. We apply the analysis to the procurement…
This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative…
State-owned enterprises (SOEs) provide opportunities for a more flexible and marketbased provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in…
In this paper, we study the extent to which ministers engage in regional favoritism. We are the first to provide a comprehensive analysis of a larger set of the governing elite, not just focusing on the primary…
In this paper, we study the extent to which ministers engage in regional favoritism. We are the first to provide a comprehensive analysis of a larger set of the governing elite, not just focusing on the primary…
Der für die Gastronomie aktuell reduzierte Mehrwertsteuersatz soll Ende 2023 auslaufen. Allerdings wünschen sich einige Politiker/innen, Verbände und Gastwirte/-innen eine Entfristung der 7-Prozent-Regelung und…
