This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct…

We study how mandatory climate-related disclosure affects bank lending using the phased introduction of the EU Taxonomy Regulation. Exploiting the staggered development and implementation of the regulation, we…

We study the implications of services trade for firm innovation. Using a quasiexperimental shift-share design, we find that access to foreign knowledge-related services improves the innovativeness of domestic…

The effects of public procurement requirements and
voluntary standards on environmental product innovation
Bastian Kriegera and Anne Rainvilleb
This version: May 2025
Abstract
Public procurement requirements and…

Seit der Corona-Pandemie ist die deutsche Wirtschaft nicht mehr gewachsen. Die Wirtschaftsweisen fordern deshalb in ihrem aktuellen Jahresgutachten, Perspektiven für morgen zu schaffen, und mahnen gleichzeitig,…

Seit der Corona-Pandemie ist die deutsche Wirtschaft nicht mehr gewachsen. Die Wirtschaftsweisen fordern deshalb in ihrem aktuellen Jahresgutachten, Perspektiven für morgen zu schaffen, und mahnen gleichzeitig,…

This paper explores a novel web-based indicator to examine how firms’ disclosure of university ties on their websites shapes their innovation performance. First, using data from the German Community Innovation…

We study optimal auctions in a symmetric private values setting, where bidders have signaling concerns: they care about winning the object and a receiver's inference about their type. Signaling concerns arise in…