Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...

We use global tariffs to reveal the weights that nations implicitly place on the welfare of their trading partners relative to their own. Our estimated welfare weights suggest that formal and informal rules of the world trading system make countries internalize the impact of their policies onto...

Politische Bemühungen, Unternehmen zu einem sog. De-Risking in Bezug auf chinesische Zulieferungen zu veranlassen, zeigen bisher nur geringen Erfolg. Diese Studie untersucht auf Basis von Verbands- und Unternehmensinterviews mögliche Gründe für ein ausbleibendes De-Risking, insbesondere bei...

Abortion remains a highly contested issue in women's health. Using Norwegian administrative data from a setting with legal and accessible abortion, we estimate the causal effect of abortion on mental health. Exploiting variation in age-at-abortion within a stacked difference-in-differences...

The "Mission Orientation and Innovation Clusters" project investigates how mission-oriented innovation policies (MOIPs) influence technological specialization, innovation clusters, and national innovation performance. While MOIPs are designed to address grand societal challenges, their impact on...