Publications of the Research Unit Corporate Taxation and Public Finance

  1. Refereed Journal // forthcoming

    Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating EU Cohesion Policies

    By international standards, the EU’s Cohesion Policy (CP) evaluation system is well developed and institutionalised. This paper analyses remaining shortcomings and proposes recommendations for further…

  2. Refereed Journal // forthcoming

    Political Consequences of Consumer Debt Relief

    Many democracies operate consumer debt relief programs. These are often implemented or adjusted during the election cycle, but their political effects are not well-understood. We investigate if debt relief can…

  3. Refereed Journal // forthcoming

    Doubling Down Political Budget Cycles: The Role of State-Owned Enterprises

    We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state-owned enterprises (SOEs). While…

  4. Refereed Journal // forthcoming

    Harnessing Deductions to Increase Tax Compliance and Formalization

    We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…

  5. Contributions to Edited Volumes and Conference Proceedings // forthcoming

    Measuring Democracy

  6. Refereed Journal // forthcoming

    Nudging for Tax Compliance: a Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…