Die kantonalen Steuersätze im Schweizer Kanton Bern wurden 2011/2012 deutlich gesenkt – vor allem für niedrige und mittlere Einkommen. Doch viele Gemeinden reagierten darauf mit kräftigen Erhöhungen ihrer…
Deutschland und andere EU-Staaten machen derzeit Schulden in Rekordhöhe – doch wie viel davon kommt tatsächlich den nachfolgenden Generationen zugute? Dieser Frage geht die neue „Zukunftsquote“ des ZEW Mannheim…
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…
In many decentralized countries, local tax rates are set by local governments but are simultaneously linked to tax schedules that are determined by superior governments. In such systems, a change to the tax…
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…
