In the first decade of the twenty-first century, the biggest event of worldwide proportion was the 2008 global financial crisis, which was caused primarily by ineffective governance, failed surveillance systems, and implementation flaws. While fiscal and monetary policies succeeded in pulling...

Economists broadly define financial asset price bubbles as episodes in which prices rise with notable rapidity and depart from historically established asset valuation multiples and relationships. Financial economists have for decades attempted to study and interpret bubbles through the prisms...

This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

Armut im Kindesalter kann unmittelbare und langfristige negative Auswirkungen für die betroffenen Kinder nach sich ziehen. Um die Chancen und Lebensbedingungen der Kinder in der Schweiz möglichst umfassend abbilden zu können, werden in der vorliegenden Studie zwei einkommensbasierte...