1. Beiträge in Sammel- und Tagungsbänden // forthcoming

    Measuring Democracy

  2. ZEW Discussion Paper Nr. 25-068 // 2025

    VAT Collection Only at the Retail Stage: Evidence on Tax Compliance

    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…