The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...

We analyze the performance of firms in the German business-related services sector. A quarterly business survey provides the panel data base of our study. Firm performance is measured by the survey respondents' ordinal indication of their changes in total sales. We use a firstorder Markov chain...

Theory suggests that new market entrants play a special role for the creation of new technological pathways required for the development and diffusion of more sustainable forms of production, consumption, mobility and housing. Unconstrained by past technological investments, entrants can...

This paper shows that inventors with an early patenting success have a higher inventive productivity during their remaining career. We use European patent data for a period of 32 years for 1240 German inventors. The patent data are linked with survey data that provide information on an extensive...

During the last years more and more discussions came up about the contribution of technology-oriented and technology-intensive industries for employment and economic development. One reason for some of the contradictory evaluations of technology-intensive industries can be attributed to...

The influence of environmental policy on innovative behaviour of companies has so far received little attention in scientific discourse. Based on recent literature, the paper analyses the impact of requirements, levies, permits, liability laws, and the EC-eco- audit regulation with respect to...