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 meaningfully affect economic output? In Germany, strict Sunday laws create a unique natural experiment: when public holidays fall on Sundays, they typically do not additionally disrupt…
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…
This paper constructs a new global historical database on public expenditure and revenue and their components—particularly education and health expenditure—covering all world regions over the 1800-2025 period.…
