1. Discussion und Working Paper // 2015

    The Economic Costs of Mass Surveillance: Insights from Stasi Spying in East Germany

    Based on official records from the former East German Ministry for State Security, we quantify the long-term costs of state surveillance on social capital and economic performance. Using county-level variation…

  2. Discussion und Working Paper // 2015

    The Elasticity of Taxable Income in the Presence of Deduction Possibilities

    Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional…

  3. Discussion und Working Paper // 2015

    Tax Compliance and Information Provision: A Field Experiment with Small Firms

    We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group…

  4. Discussion und Working Paper // 2015

    Global Champions und Hidden Champions: Internationale Konzerne und KMU im Innovationswettbewerb

    Titel: Global Champions und Hidden Champions: Internationale Konzerne und KMU im Innovationswettbewerb

  5. Discussion und Working Paper // 2015

    Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

    This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders…

Kontakt

Leili Erfanian

Leili Erfanian

Referentin Informations- und Wissensmanagement +49 (0)621 1235-137 Leili.Erfanian@zew.de
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