1. Discussion and Working Paper // 2015

    Life-cycle Incidence of Family Policy Measures in Germany: Evidence from a Dynamic Microsimulation Model

    This paper quantifies the life-cycle incidence of key family policy measures in Germany. The analysis is based on a novel dynamic microsimulation model that combines simulated family life-cycles for a base…

  2. Discussion and Working Paper // 2015

    The Economic Costs of Mass Surveillance: Insights from Stasi Spying in East Germany

    Based on official records from the former East German Ministry for State Security, we quantify the long-term costs of state surveillance on social capital and economic performance. Using county-level variation…

  3. Discussion and Working Paper // 2015

    The Elasticity of Taxable Income in the Presence of Deduction Possibilities

    Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional…

  4. Discussion and Working Paper // 2015

    Tax Compliance and Information Provision: A Field Experiment with Small Firms

    We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group…