The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous...

On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...

Information provided by experts is widely believed to play a key role in shaping attitudes towards policy responses to the COVID-19 pandemic. This paper uses a survey experiment to assess whether providing citizens with expert information about the health risk of COVID-19 and the economic costs...

This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

We utilise information experiments embedded in a representative population survey to elicit the German public's attitude towards the right of asylum. We randomly assign the interviewees to different groups and 'treat' each group with different information about the asylum-seekers that came to...

Dieses Buch zeigt, dass E-Mail-Marketing für die Unternehmenskommunikation unverzichtbar ist und bleibt. Es gibt über fünf Milliarden E-Mail-Accounts, aber "nur" zwei Milliarden Facebook-Nutzer! Schon allein durch diese Zahlen wird die Relevanz des E-Mail-Marketings deutlich. Durch...

Allgemeine Grundlagen des Marketings -- Marketing-Planung und Marketing-Forschung -- Marketing-Ziele -- Marketing-Strategie -- Marketing-Instrumente -- Entwicklung einer geschlossenen Marketing-Konzeption -- Marketing-Controlling -- Marketing-Organisation.

Hintergrund für die Notwendigkeit des Aufbaus einer Digital Business Leadership -- Acht Schlüsselfaktoren zum Aufbau einer Digital Business Leadership -- Guidelines zur Erarbeitung einer Vision für das digitale Zeitalter -- Konzepte zur Erarbeitung von Geschäftsmodell-Innovationen -- Wie...

Corporate Reputation Management und die sozialen Medien -- Grundprinzipien für die Einbindung der sozialen Medien in das Corporate Reputation Management -- Ziele und Vorgehenskonzept eines unternehmerischen Engagements in den sozialen Medien -- Nutzbarmachung der sozialen Medien für das...