Many democracies operate consumer debt relief programs. These are often implemented or adjusted during the election cycle, but their political effects are not well-understood. We investigate if debt relief can…
We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state-owned enterprises (SOEs). While…
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…
Contributions to Edited Volumes and Conference Proceedings
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forthcoming
Die letzte Amtszeit von Christine Lagarde endet im Oktober 2027. Presseberichten zufolge erwägt sie einen früheren Amtsverzicht. Als mögliche Kandidatinnen und Kandidaten für ihre Nachfolge an der Spitze der EZB…
This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE…