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...

Based on survey responses from more than 1,700 managers in Germany, this study elicits employers’ perceptions of working from home during COVID-19 and their long-term expectations for the time after the pandemic. Based on employers’ forecasts of the share of employees working from home...

Working from home (WfH) has become much more common since the early 2000s. We exploit the German Socio-Economic Panel between 1997 and 2014 to investigate how such a work arrangement affects labour market outcomes and life satisfaction. We find that childless employees work an extra hour per...

Leere Bahnhöfe, verwaiste Straßen: Der Verkehrssektor gehörte zweifellos zu den markantesten Ausprägungen der COVID-19-Pandemie. Nachdem der gesellschaftliche Krisenzustand seit Frühjahr 2023 offiziell als überwunden gilt, untersucht die vorliegende Studie, wie drei Jahre Pandemie das...