The shadow economy, which can be defined as undeclared economic activities carried out in secret from public authorities,, and that cause negativities such as tax losses outside of official economic activities, has become a part of the economic activities of both developed and devel-oping...

Prior studies assessing welfare across countries have utilised measures that combine country-level outcomes in income and life expectancy. However, this perspective remains blind to the fact that two countries may have the same life expectancy and/or average income but very different underlying...

This study examines the economic returns to education in the U.S. using 2024 CPS data and compares Ordinary Least Squares (OLS) regression with a Double Machine Learning (DML) framework incorporating models such as random forests, boosted trees, lasso, GAMs, and neural networks (MLP). Results...

Im Euroraum sind rund 12 % der Preise administriert, das heißt, ihre Festsetzung erfolgt entweder direkt durch den Staat oder wird stark von ihm beeinflusst; in Österreich sind es rund 9 %. Besonders im Dienstleistungssektor ist der staatliche Einfluss hoch - im Euroraum sind etwa 18 % der...

This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...

This study examines the economic returns to education in the U.S. using 2024 CPS data and compares Ordinary Least Squares (OLS) regression with a Double Machine Learning (DML) framework incorporating models such as random forests, boosted trees, lasso, GAMs, and neural networks (MLP). Results...

Using data from the National Longitudinal Survey of Youth 1997, this paper exploits within-sibling differences in vocational coursework credits taken during high school to estimate their effects on educational and labor market outcomes. I find that additional vocational course-work reduces...

This report presents the construction and analysis of a Multidimensional Index (MDI) of Well-Being across four European countries ─ Sweden, Germany, Spain, and Poland ─ using EU-SILC cross-sectional survey data spanning 2004-2024. Based on the OECD well-being framework, the analysis covers...

This paper presents a novel model comparison to examine the challenges posed by changes in carbon-intensive energy prices for monetary policy. The employed environmental monetary models have a detailed multi-sector structure. The comparison assesses the effects of both a temporary and a...

The present study examines the influence of major and mega events on the holiday travel planning of the German resident population in 2024. The focus lies on sports and music events, which took place in large numbers in 2024 and represent an important part of the leisure time behaviour for many...

Die Studie zeichnet ein konsistentes Bild der langfristigen Entwicklungen im deutschen Bildungs- und Qualifikationssystem und ordnet diese in internationale Vergleichsrahmen ein. Im Bereich der Qualifikationsstruktur bestätigen sich bekannte Muster: Deutschland bleibt durch einen besonders...

Der Bericht analysiert Unternehmensdynamiken in Deutschland und im Speziellen hinsichtlich der deutschen Wissenswirtschaft. Dabei werden Informationen zum Gründungs- und Schließungsgeschehen in Deutschland von 2005 bis 2024 bezüglich unterschiedlicher Branchen und Bundesländer untersucht und...

Der vorliegende Bericht untersucht die internationale Verbreitung und strukturelle Ausprägung zweier Schlüsseltechnologien - Künstliche Intelligenz (KI) sowie alternative Antriebe und klimafreundliche Kraftstoffe - auf Basis eines webAI-gestützten Analyseansatzes. Als Datenbasis dient der...

Objective: The study aims to evaluate the internal validity of a scale measuring cultural traits in relation to Hofstede's framework and to identify the individual cultural characteristics of young people across three countries: Poland, South Korea, and the United States. Research Design &...

This paper develops a functional and historical appraisal of finance. We start by proposing a taxonomy of three core, theory-driven functions of the financial system - intermediation, entrepreneurial, and accumulative - that coevolve throughout the history of capitalism. We build an empirical...

Vor dem Hintergrund der globalen geoökonomischen Fragmentierung und der geopolitischen Unordnung, insbesondere durch die Politik unter US-Präsident Donald Trump, gewinnt ein Freihandelsabkommen (FTA) zwischen der Europäischen Union (EU) und dem Golf-Kooperationsrat (GCC) an strategischer...

The literature on intergenerational mobility for many countries in the world focus on household surveys that capture the education of parents and their children. While they pay particular attention to issues regarding co-residency of fathers and son, they are somewhat weaker in information on...

The current literature finds that many employees in low and middle-income countries are over-qualified for their jobs or are employed in an occupation that is unrelated to their principal field of study. Vertical and horizontal mismatches signal that workers cannot fully utilise their skills,...

In recent decades, European housing systems have faced significant challenges, including rising socioeconomic inequalities, demographic shifts, welfare cuts, the financialization of housing markets, and ongoing affordability crises. The Delivering Safe and Social Housing (DASH) project, carried...

This paper analyses the macroeconomic differences between the Nordic countries (Sweden, Denmark, Norway, and Finland) and the Anglo-Saxon countries (USA, UK, Canada, and Australia), focusing on the evolution of GDP, the policy rate, and inflation. Furthermore, financial market performance was...

How people move through cities has far-reaching consequences for air quality, public health, and the climate. Steering urban passenger transport toward low-emission pathways is one of the most direct levers policy makers can use to make cities cleaner, healthier, and more livable. Yet urban...

Vaccine hesitancy is a crucial public health issue worldwide. In this paper, we evaluate the causal impact of a vaccination-based access restriction policy on vaccine uptake by exploiting the introduction of the EU Digital COVID-19 Certificate at the country level. We compare two countries,...

This paper compares inflation expectations from surveys and financial markets for the short-, medium-, and long-term horizons for Mexico. The analysis covers the period between 2000 and 2024, and compares their descriptive statistics, bias, efficiency, discrepancy, convergence level, and...

In international comparison, dual systems of vocational education and training are often considered to be more successful than school-based systems for managing sustainable transitions from school to work. This assessment is particularly valid for Switzerland, while the German dual system has...

Since Donald Trump's election at the latest, the (American) media landscape and, with it, democratic media regulation have been facing serious challenges: With the heads of "BigTech" from Silicon Valley, who not only control central media platforms but also increasingly seek political proximity,...