Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...

Climate change economics mostly neglects sizeable interactions of carbon pricing with other fiscal policy instruments. Conversely, public finance typically overlooks the effects of future decarbonization efforts when devising instruments for the major goals of fiscal policy. We argue that such a...

Why are some people wealth rich while others are poor? To what extent can governments affect inequality? Which instruments should they use? Answering these questions requires understanding why people save. Dynamic quantitative models of wealth inequality can help us to understand and quantify...