We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission's proposals on the taxation of digital corporations. Examining the stock returns of potentially affected corporations surrounding the draft...

Auf den Daten einer systematischen Literaturrecherche und des Forschungsverbundprojekts "Beatmungspflege@Zuhause (Bea@Home)" als qualitative Fallstudie basierend, untersuchen wir die Auswirkungen von derzeitig erkennbaren sowie zukünftig möglichen Governancestrukturen und -mechanismen auf...

In recent years, "public interest law" (PIL) has become a frequent component in conversations about law and policy around the globe. While this worldwide manifestation of a professional and political script that thus far seemed to be typically so American suggests a remarkable process of...

Private wealth is a crucial factor for the economic well-being of households. Key determinants of private wealth include intergenerational wealth transfers (gifts and inheritances), which are gaining importance since 1990, as research suggests. We conduct a detailed investigation of the...

The paper analyses how the IMF brought its experience gained in emerging market sovereign debt crises in the troika’s handling of the euro crisis. We link models of multiple equilibria with the IMF's experience made in Latin American crises in the 2000s. We examine subsequent changes in the...