We examine whether collective memories on the aid and reform programs chosen to handle the 2010 European debt crisis differ between citizens from borrower and lender countries. We use new international survey…
The elasticity of taxable income is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive…
The project analyzes the price effects of the temporary cut of the German value added tax (VAT) that was enacted in 2020 as part of COVID simulus measures. The analysis is based on detailed scanner data provide…
The enfranchisement of foreigners is likely one of the most controversial frontiers of institutional change in developed democracies, which are experiencing an increasing number of non-citizen residents. We…
We study how profit taxation affects plants’ R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit…
