Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…
For the better part of the last decade, the global minimum tax, or Pillar Two, has dominated international tax policy discussions. Developing out of the Base Erosion and Profit Shifting (BEPS) Project at the…
Economic narratives are pervasive in the public discourse and can shape individual behavior. But so far we know very little about whether households actually demand and value narratives as information. We…
This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and…
We study how far-right mass rallies affect people’s views about a city and thus location choices of nationals. To this end, we first exploit that the city of Dresden (Germany) unexpectedly experienced such…
We study the relationship between investors’ social media activity and earnings announcement returns. To distinguish between information contained in peer-to-peer interaction and user-posted content, we analyze…