In response to growing economic and environmental concerns, companies in a range of industries seek to repurpose products (assets) that retain functional capacity beyond their initial first life. This paper…
The Flemish government launched its Spearhead Cluster (SHC) policy in 2017. The aim is to boost strategic sectors by setting up cluster initiatives which coordinate collaborative R&D initiatives. In this paper,…
We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…
The purpose of this paper is to evaluate the effect of reverse-charge mechanism (RCM) implementation on VAT compliance using an overall, countrylevel measure of VAT compliance, the VAT gap. The VAT gap is…
Entrepreneurship is essential for innovation and economic growth. Newly founded companies contribute to innovation and technology diffusion and increase pressure on incumbent firms to innovate. In Germany,…
Urged by the European Energy Crisis and the threatening consequences of severe natural gas shortages, energy providers launched gas-saving initiatives incorporating financial incentives to reduce residential…
Die Arbeitswelt befindet sich im Wandel – wirtschaftliche Unsicherheiten, der Wunsch nach besserer Vereinbarkeit und veränderte Erwartungen an Arbeitgeber prägen den Alltag vieler Beschäftigter. Doch wie wirken…
This paper examines (the absence of effective) pro-productivity policies in Germany. Peculiarities such as the German reunification, the strong export orientation, the still sizeable manufacturing sector as well…
