Im Jahr 2020 wurde mit der Forschungszulage eine steuerliche Förderung von Forschung und Entwicklung (FuE) in Unternehmen eingeführt. Sie setzt Anreize für die Erhöhung der FuE-Aufwendungen, da ein Teil dieser…
Past studies have successfully shown that the level of anonymisation of scientific use files (SUF) is sufficiently high to protect against disclosure attacks that use data from traditional firm databases.…
The COVID-19 pandemic triggered an unprecedented surge in remote work. This article explores whether the widespread adoption of remote work during the COVID-19 pandemic represents a temporary response or a…
New business formation is a key driver of regional transformation and development. While we know that a region's attractiveness for new businesses depends on its resources, infrastructure, and human capital, we…
Why do US college-educated couples with children marry at higher rates than those without a college degree? We argue that investing in children is more valuable for college-educated couples, who are more likely…
Digital therapeutics are increasingly used to complement traditional health care. In a pioneering move, Germany became the first country to introduce a structured regulatory framework — known as the DiGA scheme…
We show that the widespread approach to estimate the career costs of motherhood – socalled “child penalties” – is prone to produce biased results, as it pools first-time mothers of all ages without accounting…
