We extend the celebrated Chamley-Judd result of zero capital income tax and show that the steady state optimal capital income tax is nonzero, in general. In particular, we find that the optimal plan involves zero capital income tax in investment sector and a nonzero capital income tax in...

The digitalization of public services is a critical driver of Germany's competitiveness and future readiness. The "Einer-für-Alle" (EfA) approach, where software is developed by one federal state and implemented by others, exemplifies efforts to streamline public sector digital transformation....