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Taxation in a Globalized World
Due to technological change, the opening of borders, and increased economic integration, the financial costs of relocating businesses and factors of production, moving... -
Evolution of the New Market Tax Credit
The New Market Tax Credit (NMTC) is a place-based policy in the United States which annually incentivizes billions in direct investments towards selected impoverished... -
Local Fiscal Equity in the USA (replication data)
Unlike many other countries, the United States does not have a comprehensive federal transfer scheme for explicit fiscal equalization but rather employs an array of categorical... -
Cross-corpora comparisons of topics and topic trends
Textual data gained relevance as a novel source of information for applied economic research. When considering longer periods or international comparisons, often different text... -
An EU harmonised net wealth tax
These are the data refering to the revised article "A European Net Wealth Tax", submitted by Margit Schratzenstaller (and Aleander Krenek) on August, 31st 2022. -
A tripolar model of gas price formation in Germany. Does the shale revolution...
The data set includes 204 monthly observations starting from Jan 2005. The file: variables.txt contains 10 variables used for the analysis. All variables are denoted in natural... -
Allocation of Adaptation Aid
The paper derives an efficient allocation rule of adaptation aid from a donor to the recipient nations, which is different from the traditional development aid literature. The... -
Testing Investment Forecast Efficiency with Forecasting Narratives
I analyze the narratives that accompany business cycle forecasting reports of three German institutes using topic models. To this end, I gather multiple similar topics into... -
The untold story of Midijobs
Midijobs are employment relationships with moderate monthly earnings that benefit from payroll tax subsidies. Since 2003, the subsidy is universally available for all regions,... -
The impact of forecast errors on fiscal planning and debt accumulation
We investigate the impact of errors in medium run tax revenue forecasts on the final budget balance. Our analysis is based on fiscal data for the entirety of German states and... -
What Determines COVID-19 Vaccination Rates in Germany?
We study the driving forces behind COVID-19 vaccination in German counties using a cross-sectional and a panel approach. We identify several factors that have a significant...
