Germany and other EU countries are currently running up record levels of debt – but how much of this will actually benefit future generations? This question is addressed by the new ‘Future Ratio’ developed by…
This study examines the evolving landscape of anti-tax avoidance measures in the European Union (EU), focusing on the interplay between the Anti-Tax Avoidance Directive (ATAD), the EU Blacklist Code of Conduct…
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…
The advantages of adaptive experiments have led to their rapid adoption in economics, other fields, as well as among practitioners. However, adaptive experiments pose challenges for causal inference. This note…
We investigate whether firms engage in VAT evasion at the retail stage—typically a point of weakness in VAT systems—in a high-enforcement, low-informality setting. To measure evasion, we exploit a reform of VAT…
