Thanks to new insights on the impacts that dwellings have throughout their life cycles, there has been increased attention to retrofitting innovative energy systems (IES) in existing housing. This paper uses an explorative case study design to gain more knowledge about the governance aspects of...

There is considerable scope for energy efficiency improvements to the housing stock in the Netherlands. Although, economically, there are many technological opportunities available, the Dutch built environment has difficulty to harvest this potential. This paper applies a sectoral innovation...

The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporate wealth. To avoid misleading statements...

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...

An investment that is characterized by exit flexibility requires both decisions on investment and holding period. As selling an investment often leads to tax-liable capital gains and capital gains crucially depend on the duration of an investment we investigate the impact of capital gains...

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax...