This paper investigates the Becker-Woessmann (2009) argument that Protestants were more prosperous in nineteenth-century Prussia because they were more literate, a version of the Weber thesis, and shows that it cannot be sustained. The econometric analysis on which Becker and Woessman based...

Originated with an Institute for Fiscal Studies project on fiscal policy in the corporate sector that used company accounting data to analyze the effects of corporate taxation on firm behavior, focusing on how company accounts can best be applied to economic analysis. Discusses the assessment of...

A model of firm financial and investment behaviour when there is a possibility of tax exhaustion is used to analyse the incentives for firms to act as lessees or lessors and the determination of the equilibrium rental rate in the leasing market. A number of results emerge which are relevant for...

This article summarizes the results of a survey among young members of the Verein für Socialpolitik, the main association of academic economists in the German speaking areas. In general, the responding researchers seem to be satisfied with the quality of the mentoring received and with their...