Disruptive technologies, global crises, and highly complex interactions between economics, law, and society pose growing challenges to national and supranational regulatory bodies. Particularly in the context of the COVID-19 pandemic, the role of theory- and evidence-based foundations of political and corporate decision-making came into focus. Against this backdrop, the contributors to this conference volume develop innovative, theory- and evidence-based regulatory approaches that enable efficient and ethical-value-oriented realization of regulatory goals. The conference volume has five thematic blocks: Health Policy, Tax Policy, Antitrust Law, Business Law, and Corporate Accounting. Drawing on perspectives from law, economics, psychology, and philosophy, effective strategies for theory- and evidence-based regulation are developed in the areas presented.

The volume is available as Open Access in March 2023 at Mohr Siebeck through the following link: Mohr Siebeck, Smart Regulation

Matthias Wendland is Professor of Business Law, Artificial Intelligence Law and Data Protection Law at the Institute of Corporate and International Business Law at the University of Graz.

Iris Eisenberger is Professor of Innovation and Public Law at the Department of Innovation and Digitalisation in Law.

Rainer Niemann is Professor of Corporate Accounting and Taxation and Deputy Speaker of the Smart Regulation Profile Area at the University of Graz.