We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that…
For the better part of the last decade, the global minimum tax, or Pillar Two, has dominated international tax policy discussions. Developing out of the Base Erosion and Profit Shifting (BEPS) Project at the…
We study how low and medium-skilled refugee immigration affects natives’ labor market outcomes. Using individual-level panel data on the German workforce for 2011–2019 and exogenous regional variation from…
Nachhaltigkeit endet nicht bei ökologischen Zielen – sie greift tief in soziale und wirtschaftliche Prozesse ein. Doch wo Ziele aufeinandertreffen, entstehen Spannungen: Besserer Arbeitsschutz kann Emissionen…
Do public holidays affect economic output? In Germany, strict Sunday trading restrictions create a natural experiment. When public holidays fall on Sundays, they typicallydo not impose additional constraints on…
Economic narratives are pervasive in the public discourse and can shape individual behavior. But so far we know very little about whether households actually demand and value narratives as information. We…
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 public school teachers use paid sick leave. Most US sick leave schemes operate as individualized credit accounts: Paid leave is earned, and unused leave accumulates. We construct a unique dataset of…
Based on data gathered from 27,000 real-world meetings between financial advisors and clients of a large German bank, we show that advisors offer more self-serving advice to women, while men are more likely to…
