Was the collapse of world trade between 1928 and 1937 caused by higher transport costs, increased protectionism or the collapse of the gold standard? Using recent advances in the estimation of gravity equations, I examine the partial and general equilibrium effects of bilateral distance,...

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...

In diesem Discussion Paper wird der Zwischenbericht der Studie "Zugang zum Recht in Berlin" unter der Leitung von Prof. Dr. Michael Wrase am Wissenschaftszentrum Berlin vorgestellt. Die Studie wird seit Dezember 2020 gefördert von der Berliner Senatsverwaltung für Justiz, Vielfalt und...