This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and…
We study how far-right mass rallies affect people’s views about a city and thus location choices of nationals. To this end, we first exploit that the city of Dresden (Germany) unexpectedly experienced such…
We study the relationship between investors’ social media activity and earnings announcement returns. To distinguish between information contained in peer-to-peer interaction and user-posted content, we analyze…
We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters’ municipality. Firms…
Eine kluge Finanzpolitik ist ein zentrales Element der Wirtschaftspolitik und beeinflusst über Steuern und Staatsausgaben die Wettbewerbsfähigkeit eines Landes. Globale Herausforderungen wie Digitalisierung,…
