German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax…
While many central governments amalgamate municipalities, mergers of larger county administrations are rare and hardly explored. In this article, we assess both fiscal and political effects of county mergers in…
Deprived housing is recognized as a source of poor health, but there is still little evidence of a causal relationship between housing and health. While existing literature identifies neighborhood effects and…
We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission’s proposals on the taxation of digital corporations.…
In der Verhandlung vor dem Europäischen Gerichtshof (EuGH) über das Programm der EZB zum Ankauf von Staatsanleihen (Public Sector Purchasing Programme: PSPP) geht es im Kern um die Frage, ob das Programm die…
