We empirically assess international corporate tax avoidance by strategic location of innovative output. The analysis draws on the universe of patent applications to the European Patent Office linked with data on multinational entities (MNEs) in Europe. Four findings emerge: Firstly, patent...

Recent years have seen an unprecedented increase in the provision of R&D tax incentives. A growing empirical literature suggests that R&D tax incentives are instrumental in raising domestic R&D activity. In policy debates this fi nding is often interpreted to lend support to the notion that R&D...

The purpose of this paper is to assess intergenerational occupational mobility in Germany. Using data from the Socioeconomic Panel (SOEP), we find a high persistence of occupational choices across fathers and children. To separate effects related to parental advice and influence (nurture) from...

The purpose of this paper is to assess if parents exert an influence on the occupation choices of their children. Using data from the German Socioeconomic Panel (SOEP), we find a high persistency of occupational decisions across fathers and children using nested and conditional logit models. To...

Walter Eucken was the head of the Freiburg school of economics, a circle of German ordoliberal scholars of the interwar period, whose thoughts were highly influential in the immediate post war period. Being disillusioned by what he called the age of experiments- the failure of both classical...

Dieser Forschungsbericht enthält deskriptive Ergebnisse aus dem Projekt: "Weiterbildungsbeteiligung in Deutschland - Kompetenzausstattung, formale Qualifikation und Persönlichkeitsmerkmale", welches durch das BMBF gefördert wird und aktualisiert Ergebnisse, die durch Kruppe/Trepesch (2017)...

The notion of lifelong learning is gaining importance, not only in the labor market but also in other areas of modern societies. Previous research finds variation in occupation-related training participation by worker and workplace characteristics, gender, and education. However, evidence on the...

Which impact does government size have on life satisfaction, and how do effects of bigger government differ between income groups in society? Previous studies typically employed country averages and thus neglect possibly heterogeneous happiness effects between income groups. The paper addresses...