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…
Because judges exercise discretion in how they handle and decide cases, heterogeneity across judges can affect case outcomes and, thus, preferences among litigants for particular judges. However, selection…
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…
We use the National Longitudinal Study of Adolescent to Adult Health to explore how high school peers’ grit, a personality trait characterized by perseverance and passion, influences long-term outcomes…
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and demonstrate that they are set as in third-party…
By international standards, the EU’s Cohesion Policy (CP) evaluation system is well developed and institutionalised. This paper analyses remaining shortcomings and proposes recommendations for further…
