1. Discussion and Working Paper // 2014

    Tax Incidence in the Presence of Tax Evasion

    This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit…

  2. Discussion and Working Paper // 2014

    Innovation and Productivity in Services: Evidence from Germany, Ireland and the United Kingdom

    This paper examines the links between innovation and productivity in service enterprises. For this purpose, we use micro data from the Community Innovation Survey 2008 in Germany, Ireland and the United Kingdom,…

  3. Discussion and Working Paper // 2014

    The Long-Term Impact of Matching and Rebate Subsidies when Public Goods are Impure: Field Experimental Evidence from the Carbon Offsetting Market

    In this paper, we investigate both short- and long-term impacts of financial stimuli on public goods provision when contributions are tied to individual harm-related behavior. We conduct a large-scaled field…

  4. Discussion and Working Paper // 2014

    Overlapping Political Budget Cycles in the Legislative and the Executive

    We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these…

  5. Discussion and Working Paper // 2014

    The Long-Term Impact of Matching and Rebate Subsidies when Public Goods are Impure: Field Experimental Evidence from the Carbon Offsetting Market

    In this paper, we investigate both short- and long-term impacts of financial stimuli on public goods provision when contributions are tied to individual harm-related behavior. We conduct a large-scaled field…

  6. Discussion and Working Paper // 2014

    The Effect of Emission Information on Housing Prices in Germany

    In this paper, we study the effect of the release of emission information on housing prices. The main event under study is the release of the first wave of data from the European Pollutant Release and Transfer…