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 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 Umsatzsteuer ist mit Einnahmen von inzwischen über 300 Milliarden Euro jährlich für Bund, Länder und Gemeinden eine zentrale Einnahmequelle. Gleichzeitig werden die Einnahmen aus dieser Steuer durch eine…
We conduct a data-based policy evaluation of the first large-scale, EU-wide excess profit tax, implemented during the 2022 European energy crisis to tax the windfall profits of inframarginal electricity…