The Research Area Comprises:

  • Political Economy of Fiscal Policy
  • Tax and Fiscal Policy Preferences of Voters and Politicians
  • Determinants of Structural Reform Capability

The research area “Decision Making in Tax and Financial Policy” undertakes economic policy analyses of fiscal decision-making. Researchers in this area conduct studies to examine the determinants of real fiscal policy, which often diverges considerably from the empirical findings and normative implications of research in public economics. Additionally, it investigates the ways in which voters and politicians form their fiscal preferences and make policy decisions. The data is drawn from voluntary surveys of members of parliament, citizen surveys, and experimental surveys.