In a model of asymmetric regulation, a firm can comply with two regulatory targets, and a regulator can audit the firm for compliance. Inspection by the regulator is imperfect, and it assesses the firm’s…
Identifying high growth startups ex-ante and fostering their success is an important policy challenge. Using Swedish registry data, we show that previous labor market earnings of entrepreneurs is a simple…
This paper investigates relative earnings of individuals leaving tertiary education without a degree across 18 European countries employing survey data on adult workers. We find that, on average, university…
While the importance of local characteristics for innovation activities has been studied extensively, it remains largely unknown to which extent better transport-based accessibilities facilitate innovation. This…
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 provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that…