Refereed Journals

  1. Refereed Journal // 2024

    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 // 2024

    Hiring Opportunities for New Firms and the Business Cycle

    Whether firms founded during or outside economic crises have greater growth potential is an important question for both prospective entrepreneurs and policy makers. Existing research offers conflicting answers,…

  3. Refereed Journal // 2024

    How unemployment benefit duration shapes startup motivation and growth

    Business creation is economically important, and unemployment precedes the creation of a substantial share of new firms. Yet, most research has focused on analyzing the effects of unemployment insurance policies…

  4. Refereed Journal // 2024

    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…

  5. Refereed Journal // 2024

    Firm retention and productivity of apprentices

    This study investigates the retention rate of young people in firms that offer apprenticeship positions. While the majority of training firms hire apprentices with the aim of retaining them when the contract…

  6. Refereed Journal // 2024

    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…

  7. Refereed Journal // 2024

    Talking in a language that everyone can understand? Clarity of speeches by the ECB Executive Board

    We use data on speeches held by members of the European Central Bank's (ECB) Executive Board to analyze whether the clarity of central bank communication has increased over time. Employing readability measures…

  8. Refereed Journal // 2024

    Location factors and ecosystem embedding of sustainability-engaged blockchain companies in the US. A web-based analysis

    While many digital technologies provide opportunities for creating business models that impact sustainability, some technologies, especially blockchain applications, are often criticized for harming the…