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...

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...

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...

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,...

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...

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 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...

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...

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...

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...

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...

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...

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...

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 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 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...

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...

The effects of poverty in childhood can last a lifetime. Research shows that children living in poverty have lower levels of health and wellbeing, attain lower levels of education, have lower levels of occupational attainment and are more likely to be poor in adulthood. In this report, we focus...

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,...

Vor dem Hintergrund zunehmender regulatorischer Anforderungen im Bereich der Energie- und Klimapolitik, aber auch vor dem Hintergrund steigender Energiepreise gewinnen Energiemanagementsysteme und Emissionsbilanzierungssysteme auch für kleine und mittelgroße Handwerksbetriebe an Bedeutung. Der...

Die vorliegende Studie arbeitet für den Beruf Kauffrau/Kaufmann für Büromanagement heraus, welche Instrumente und Verfahren Betriebe im Ausbildungsprozess einsetzen, um eine gelingende Ausbildung zu gewährleisten. Die Untersuchung ermöglicht einen Einblick in die konkrete Ausgestaltung und...

The American Privacy Rights Act gives Americans fundamental, enforceable data privacy rights, puts people in control of their own data and eliminatesthe patchwork of state laws, heißt es in einer Pressemitteilung des Ausschusses für Energie und Handel der Vereinigten Staaten von Amerika im...

Deutschland sieht sich zahlreichen politischen Herausforderungen gegenüber. Wie die Bewältigung dieser Aufgaben priorisiert wird, zeigt sich in der Ausgabenpolitik. Nicht umsonst wird der Haushalt häufig als "in Zahlen gegossene Politik" bezeichnet. Welcher Stellenwert wird dem Sozialstaat...

Cross-national parliamentary data have increasingly enabled scholars to study the behavior of individual Members of Parliament (MPs), allowing insights into issues such as (re)selection, intra-party dissent, and representation. Yet data on MPs' activity have largely been limited to speeches,...

This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level financial data. We begin by systematically examining structural and reporting differences across...