German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax policy is consistent with the seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study a
Nowadays, almost all firms have their own websites which they use to publish information about their products and services. Using the example of innovation in firms, we outline a framework for extracting information from firm websites using web scraping and data mining. For this purpose, we present an easy and free-to-use web scraping tool for larg
Forward-looking new order: inventory ratio indicator consistentwith flat copper prices Tariffs impact Chinese economic conditions, weighing on basemetal prices Supply shortages tick up, albeit marginally Copper prices have slumped since the recent peak of $6,954 pertonne during June, down to $6,039 during August. Prices have cooledas markets have r
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Sustainable development aims to achieve a continuous improvement in citizens’ quality of life and well-being. This involves the pursuit of economic progress, while safeguarding the natural environment and promoting social justice. For these reasons, sustainable development is a fundamental and overarching objective of the European Union and the pro
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