The fundamental right to gender equality has played an important role in Germany's more recent constitutional history. The rulings of the Federal Constitutional Court (FCC, Bundesverfassungsgericht) and other courts have developed doctrinal standards that are relevant to anti-discrimination...

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...

We consider the development of German federal research and technology (R&T) policies since the 1960s and sketch the evolution of today's highly differentiated and complex set of policy instruments. Advances from economic theory and empirical results are reflected in this evolution, but have not...