Why are tax systems complex despite a conventional wisdom that simplification is desirable? We study attitudes towards tax simplification using new survey and experimental data. We first document that most…
We examine the long-term regional development effects of the Taiping Rebellion (1850–1864), one of the deadliest civil wars in human history and a critical juncture in China’s path toward modernity. Our analysis…
This paper proposes a game-theoretic model to analyze the strategic behavior of inc-dec gaming in market-based congestion management (redispatch). We extend existing models by considering incomplete information…
Using administrative data on the universe of U.K. taxpayers, we study the contribution of migrants to the rise in U.K. top incomes. We show that migrants are over-represented at the top of the income…
Contributions to Edited Volumes and Conference Proceedings
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2025
We study the design of climate policy for hard-to-abate sectors, focusing on global aviation. We build a spatial equilibrium model that links ticket booking data, the global airline network, and…
Educational tracking – separating students into different classes, tracks, or schools based on ability – is relatively commonplace worldwide, despite mixed evidence concerning how it affects student outcomes.…
Der Branchenreport Innovation für die Branche Unternehmensdienste stellt die Innovationsleistung der Branche im Jahr 2024 dar. Der Anteil der Unternehmen mit Produktinnovationen…
