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DIW Discussion Papers 2117 / 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly align corporate taxation with industrial policy objectives. We show that EU tax competition exerts downward pressure ...
2025| Jules Ducept, Sarah Godar
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Refereed essays Web of Science
The EU Taxonomy is a classification system for sustainable economic activities and a framework for various regulatory initiatives. Its primary objectives are to enhance transparency, to reduce greenwashing and ultimately to redirect capital toward more sustainable activities. However, since its introduction, market participants have raised concerns about whether the benefits justify the costs. This ...
In:
The Economists' Voice
22 (2025), 1, S. 161–172
| Franziska Schütze, Benedikte Sandbaek
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DIW Discussion Papers 2118 / 2025
We examine the impact of the war in Ukraine on long-term contracts in energy markets. We find that traded contract volumes fall by 65 percent in the first months of the war. A collapse in bilateral trading contributes most to this decline. To protect themselves from price shocks, firms increasingly turned to long-term contracts already before the war. In sum, our results show that the market continued ...
2025| Mats Kröger, Karsten Neuhoff, Sebastian Schwenen
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Refereed essays Web of Science
We provide an auction-theoretical analysis of Green Public Procurement (GPP) as a preferential program aimed at stimulating investment in green technologies. We find that GPP incentivizes more competitive firms to invest. We also show that GPP can be an optimal mechanism for a procurer who cares about minimizing the purchasing price while triggering green investment.
In:
Economics Letters
238 (2024),111705, 4 S.
| Olga Chiappinelli, Gyula Seres
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Brown Bag Seminar Industrial Economics
Competition authorities increasingly rely on economic screening tools to identify markets where firms deviate from competitive norms. Traditional screening methods assume that collusion occurs through secret agreements. However, recent research highlights that firms can use public announcements to coordinate decisions, reducing competition while avoiding detection. We propose a novel approach to...
07.05.2025| Carl Kreuzberg
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Brown Bag Seminar Industrial Economics
This paper examines the “right” geographic definition of relevant markets by analysing how excise tax pass-through varies with local competition in the retail gasoline market of Athens, Greece. Using a natural experiment from three unanticipated and exogenous fuel tax hikes in 2010 and detailed station-level price data, we show that average pass-through is almost complete and invariant to the...
14.05.2025| Themistoklis Kampouris
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Berlin Seminar
Bank transition plans (TPs) are becoming vital tools for assessing financial institutions' climate resilience and readiness for a sustainable economy. The EU’s 2024 Capital Requirements Directive 6 mandates that banks develop TPs for prudential oversight, with supervisors required to evaluate them. In response, the European Banking Authority (EBA) has issued guidelines to support banks in...
20.05.2025| Agnieszka Smoleńska & Ira Poensgen – Centre for Economic Transition Expertise (CETEx), Grantham Research Institute, London School of Economics (LSE), Lavinia Bauerochse – Deutsche Bank, Stefan Nießner – German Central Bank/Deutsche Bundesbank, Katharina Beck – German Parliament/Deutscher Bundestag, Beate Hollweg – German Environment Agency/Umweltbundesamt
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Brown Bag Seminar Industrial Economics
This paper examines how firms' CO2 emission intensity (CEI) responds to trade shocks. Changes in market conditions, such as trade shocks, are believed to drive specialization toward core products, foster innovation, improve productivity, and influence abatement choices. I develop a unified framework that decomposes within-firm changes in CEI into within- and between-product components and...
21.05.2025| Alberto Mola, KU Leuven
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Berlin Seminar
We discuss with experts from academia, politics and industry how the Carbon Border Adjustment Mechanism (CBAM) for sectors with complex value chains can be further developed or reformed in order to create reliable investment framework for climate-neutral raw material production while effectively limiting carbon leakage risks.
In particular, we discussed an EU ETS and CBAM reform for materials...
10.03.2026| Daniela Klein (BASF), Malte Bornkamm (BMWe), Simon Wolf (Germanwatch), Alexander Leiden (Salzgitter Stahl), Mark Becker-v.Bredow (Verband der Elektro- und Digitalindustrie)
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Refereed essays Web of Science
In this article, we introduce the command beyondpareto, which estimates the extreme-value index for distributions that are Pareto-like, that is, whose upper tails are regularly varying and eventually become Pareto. The estimation is based on rank-size regressions, and the threshold value for the upper-order statistics included in the final regression is determined optimally by minimizing the asymptotic ...
In:
The Stata Journal
25 (2025), 1, S. 169–188
| Johannes König, Christian Schluter, Carsten Schröder, Isabella Retter, Mattis Beckmannshagen