The costs and benefits of insider trading is a persistent topic in the economic literature and public discourse alike. Nowadays insider trading is principally illegal and morally banned implying that the costs are supposed to weigh heavier than the potential benefits. We study insider trading...

This article provides the first in-depth account on the organisational history of the Berlin Bourse based on archival evidence. It demonstrates that the microstructures of the Berlin Bourse basically corresponded to the needs and activities of the largest commercial banks and, consequently,...

This article aims to give background information of the combined business tax statistics 2016 of the Federal Statistical Office of Germany. The micro data set includes the different German business tax statistics, which are linked together (i.e. trade tax statistics, corporate income tax...