1. 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…

  2. Refereed Journal // forthcoming

    Information Frictions and Learning Dynamics: Evidence from Tax Bunching in Ecuador

    We examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take-up of possible generous tax deductions is low…

  3. Refereed Journal // forthcoming

    Hospital capacity reporting in Germany during Covid-19

    During the COVID-19 pandemic, hospitals faced a unique predicament. Hospital care was urgently needed and society took efforts to prevent overwhelming hospitals. However, hospitals in case-based reimbursement…