This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...

This paper investigates the drivers of Value Added Tax (VAT) compliance among small and medium-scale enterprises (SMEs) in Ghana using a multi-dimensional approach. From a sample size of 520 SMEs, data was collected using structured questionnaires, while the dataset was analysed using Partial...

Trotz jahrzehntelanger Bemühungen zahlreicher Bundes- und Landesregierungen ist in Deutschland kein wirksamer nachhaltiger Bürokratieabbau gelungen. Vielmehr ist in den letzten Jahren eine deutliche Steigerung der Belastung von Unternehmen zu verzeichnen. Die Glaubwürdigkeit politischer...

This paper examines the effects of data privacy regulation on R&D investment in the pharmaceutical and biotechnology sectors. In these industries, access to personal health data is essential for innovation, particularly in clinical research. Leveraging a firm-level panel of the world's top R&D...

Die vorliegende Studie (durchgeführt im Auftrag der Wirtschaftskammer Österreich - Bundessparte Gewerbe und Handwerk) untersucht die Bürokratiebelastung im österreichischen Gewerbe und Handwerk. Ziel war es, die zeitliche und finanzielle Belastung durch bürokratische Pflichten zu erfassen....

Der vorliegende Beitrag schätzt die Bürokratiekosten der Grundsteuerreform 2022 mit Hilfe des Standardkostenmodells der Bundesregierung (SKM) und qualitativer Experteninterviews auf eine Bandbreite von 3,84 Mrd. € und 6,88 Mrd. € (im Mittelwert 5,37 Mrd. €). Dies entspricht 3,48 % und...

We study how the introduction of a law protecting consumer data privacy affects the cost of credit in the US mortgage market. Our estimates reveal that the California Consumer Protection Act increases loan spreads charged by banks by 8 basis points but that it has no effect on the fixed...

Industry concentration and markups in the US have been rising over the last 3-4 decades. However, the causes remain largely unknown. This paper uses machine learning on regulatory documents to construct a novel dataset on compliance costs to examine the effect of regulations on market power. The...

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers,...

One of the key questions in the study of regulation is whether the costs of regulatory compliance fall homogeneously on all businesses or whether certain firms, for instance small ones, are especially penalized. We quantify firms' compliance costs in terms of their labor spending to adhere to...

There are significant lifelong impacts of quality early childhood care and education (ECCE) interventions on children’s health, development, education and future life prospects, but the costs of these services are often cited as a barrier to attending ECCE programmes. With limited state...

A perennial task for the state is the creation and policing of categories. State-created categories have real world impacts on the public. The consequences of racial categorizations, for example, are well-documented. We examine a less studied consequence of state categorization, which are the...

Legal academics, journalists, and senior executive branch officials alike have assumed that the economic costs of regulatory requirements go up in severe recessions that drive interest rates to zero. But this is not correct; the aggregate costs of regulatory requirements decrease, not increase,...

This study aims to examine the contribution of participation costs (floatation costs, compliance costs and marketing costs) to stock market participation using evidence from Uganda-a developing country. Using a cross-sectional and correlational research design, data were collected through a...

Administrative burdens may deepen inequality by creating costly experiences for vulnerable groups. Research to date typically focuses on how burdens affect decisions in specific policy contexts, thus little is known about everyday experiences of burdens and their distribution in society. This is...