How can we advance empirical tax research, better connect data sources, and use them for evidence-based policy advice? What insights can we gain from high-quality administrative data, and what biases arise when data quality is lacking? And how can international comparisons help make tax data more accessible to researchers?
These were the central questions at this year's annual conference of the NeSt, held this week at the Federal Ministry of Finance — where researchers, policymakers, public officials, and representatives from official statistics engaged in lively discussions and interdisciplinary exchange.
As part of a poster session, Nico Marienfeld presented recent research findings on the measurement and magnitude of compliance cost for corporate R&D tax incentives (the German „Forschungszulage“).
