One-fifth of the world's population lives in countries affected by fragility, violence and conflict, impeding long-term economic growth. However, little is known about how firms respond to local changes in security, partly because of the difficulty of measuring firm activity in these settings....

Surveys frequently rely on annual recall to capture individuals' labor activities over the preceding year. This paper uses a panel of rural households in Malawi for a survey experiment to test the effect of a long, annual recall window on reported labor supply relative to a set of quarterly...

Nach der Einführung der Zinsschrankenregelung in 2008 ist ein EBITDA-Vortrag eingeführt worden, durch den das nicht genutzte Zinsabzugsvolumen in die folgenden fünf Wirtschaftsjahre vorgetragen wird. Durch diesen Vortrag soll die Wirkung der Zinsschranke gemildert oder vollständig vermieden...

We examine how democracies choose their amount of checks and balances (C&B). For this purpose, we consider a simple model of political competition with costly policy reforms. The cost of a marginal reform is determined endogenously at the constitutional phase-i.e. before policies are...

Im gegenwärtigen deutschen Steuersystem erfolgt insbesondere die Besteuerung von Kapitalgesellschaften weder finanzierungs- noch investitionsneutral. Mit Anwendung einer zinsbereinigten Besteuerung und der steuerlichen Abzugsfähigkeit kalkulatorischer Grund-/Eigenkapitalzinsen auf...

The main drivers for the development and implementation of self-organizing adaptive operation processes are the increase of flexibility while lowering costs in times of growing consumer demands, shaping the supply chain into 'the source of enterprises core competence'. This paper is based on the...