This reflection paper examines the influence of administrative capacity on the absorption and effective use of Cohesion Policy funds. First, it examines the current level of absorption of Cohesion Policy funds…
Governments can support the green transition through green public procurement. Despite its strategic importance, the impact of this policy on firms remains unclear. Using US data, this paper provides the first…
Steuern sind ein zentrales Element der Wirtschaftspolitik und beeinflussen die Wettbewerbsfähigkeit eines Landes. Vor dem Hintergrund globaler Veränderungen wie der zunehmenden Digitalisierung, des Klimawandels…
Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the…
Die globale Mindeststeuer ist ein mutiger Versuch, Steuervermeidung sowie internationalen Steuerwettbewerb in die Schranken zu weisen und seit Januar 2024 Realität. Allerdings wurde sie bisher nur in der EU…
Cohesion policy in the European Union (EU) has been widely accepted as a tool to advance the catch-up process, i.e., helping member countries with lower GDP per capita to grow faster economically in order to…
Recent papers show that the impact of Cohesion Policy is not uniform in space but larger, smaller or insignificant depending on the regions. These outcomes mostly depend on the characteristics of each territory…
