Physical inactivity and sedentary behaviours have been rising throughout the OECD in recent decades. Lack of physical activity and excessive sedentary behaviour are well-known risk factors for non-communicable diseases, such as heart diseases, stroke, diabetes, and osteoporosis. As such,...

The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...