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…

We study how public school teachers use paid sick leave. Most U.S. sick leave schemes operate as individualized credit accounts – paid leave is earned and unused leave accumulates, producing an employee-specific…

This article shows that digital capital and working from home were essential for the resilience of local labour markets in the context of the COVID-19 crisis in Germany. Employment responses differed widely…