Do Master File and Local File (BEPS Action 13) Deter Profit Shifting? Experience of a Developing Economy

Agus Hidayat, Matthias Petutschnig

WU Vienna University of Economics and Business, Austria

Small Firms and Presumptive Tax Regimes in Chile: Tax Avoidance and Equity

Claudio A. Agostini

Universidad Adolfo Ibañez, Chile

The Case of Taxing Multinational Corporations in Uganda - Do Multinational Corporations Face Lower Effective Tax Rates and is There Evidence for Profit Shifting?

Caroline Schimanski¹, Aliisa Koivisto², Nicholas Musoke³, Dorothy Nakyambadde³

1: Pontifical Catholic University Peru, Peru; 2: VATT Institute of Economic Research and University of Helsinki, Finland; 3: Ugandan Revenue Authority, Kampala, Uganda

Profit Shifting from the Global South: Role of Thin Capitalization Rules

Mazhar Waseem¹, Muhammad Bashir², Usama Jamal¹, Kyle McNabb³

1: University of Manchester, United Kingdom; 2: Columbia University, New York, United States; 3: Overseas Development Institute, United Kingdom

Cross-Border Shopping in Alcoholic Beverages – Evidence From a Natural Experiment

Eivind Bjørkås, Kyrre Rickertsen

Norwegian University of Life Sciences, Norway

The Cost of Curbing Externalities with Market Power: Alcohol Regulations and Tax Alternatives

Nirupama Rao¹, Chris Conlon²

1: University of Michigan, United States of America; 2: NYU Stern School of Business

Biased Tax Enforcement as A Trade Barrier: The Role of Mandated Transparency at Customs

Jiancong Liu

Bocconi University, Italy

You Can't Tax What You Can't See: Using Fixed Cargo Scanners to Combat Tax Evasion

Ron Davies¹, Kyle McNabb², Miroslav Palansky^3,4

1: University College Dublin, Ireland; 2: ODI Center for Tax Analysis in Developing Countries; 3: Charles University, Prague; 4: Tax Justice Network

Inheritance Taxes and Family Firms in Germany

Charlotte Bartels¹, Theresa Bührle², Kerstin Holzheu³, Gedeão Locks⁴

1: DIW Berlin, Germany; 2: DIW Berlin, Germany; 3: Sciences Po Paris, France; 4: DIW Berlin, Germany

Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers

Richard Winter, Jan Zental

University of Mannheim, Germany

Tax Avoidance Through Business Assets: Evidence from the Spanish Inheritance Tax

Isabel Micó-Millán

Bank of Spain, Spain

Boss Babies: Privately Owned Firms Among Underage Children and Income Inequality

Tuuli Paukkeri^1,3, Terhi Ravaska^2,1,3

1: VATT Institute for Economic Research; 2: Tampere University; 3: Finnish Centre of Excellence in Tax Systems Research (FIT)

Fairness Beliefs Affect Perceived Economic Inequality

Morten Nyborg Støstad

FAIR Institute, Norwegian School of Economics (NHH)

Trade-offs in Policy Making: Economists’ vs. Peoples’ Beliefs

Sebastian Blesse¹, Mathias Dolls¹, Sarah Necker², Andreas Peichl³, Lisa Windsteiger⁴

1: ifo Institute; 2: ifo Institute and FAU Erlangen-Nuremberg; 3: ifo Institute and LMU Munich; 4: University of Salzburg and ifo Institute

Inverse Fair Taxation: what do we compensate for in Europe?

Erwin Ooghe², Andreas Peichl¹, Jelena Todorovic Bojovic¹

1: Ludwig Maximilian University, Germany; 2: KU Leuven

Declining Effective Tax Rates on Multinationals: The Hidden Role of Tax Base Reforms

Sarah Godar^1,3, Jules Ducept^1,2

1: EU Tax Observatory, France; 2: Center for Economics at Paris-Saclay, France; 3: DIW Berlin, Germany

Corporate Taxation in Open Economies

Radek Sauer

Central Bank of Ireland, Ireland

Effective Tax Rates of MNEs: New Evidence on Global Low-Taxed Profit

Felix Hugger, Ana Cinta Gonzalez Cabral, Pierce O'Reilly

Centre for Tax Policy and Administration, OECD, France

Do as I Say, Not as I Do, Unlawful Preferential Tax Treatment to Multinational Firms in the EU: Evidence from Spain

Celine Azemar

Rennes School of Business, France

Times Are Changing: How Political Attitudes Change with Energy Prices

Théo Konc¹, Jan Steckel², Jens Ewald³, Thomas Sterner³

1: Wageningen University and Research, TU Berlin, Netherlands, The; 2: Mercator Research Institute on Global Commons and Climate Change, Germany; 3: University of Gothenburg, Sweden

Prices vs. Quantities From a Citizen's Perspective

Franziska Funke^1,2, Konc Théo^1,2,3, Mattauch Linus^1,2, Pahle Michael², Schwarz Antonia², Sommer Stephan^4,5

1: Technical University Berlin, Germany; 2: Potsdam Institute for Climate Impact Research, Germany; 3: Wageningen University, Netherlands; 4: Hochschule Bochum, Germany; 5: RWI - Leibniz Institute for Economic Research, Germany

Optimal Climate Policy with Incomplete Markets

Thomas Douenne¹, Sebastian Dyrda², Albert Jan Hummel¹, Marcelo Pedroni¹

1: University of Amsterdam; 2: University of Toronto

Screening Green Innovation Through Carbon Pricing

Lassi Ahlvik¹, Inge Maria van den Bijgaart²

1: Helsinki University, Finland; 2: Utrecht University, The Netherlands

Can the Labor Demand Curve Explain Job Polarization?

Martin Popp², Andreas Peichl¹

1: University of Munich & ifo, Germany; 2: IAB

Wage Mobility And Job Reallocation In a Collective Bargaining Scheme

Pablo Blanchard, Paula Carrasco, Rodrigo Ceni, Cecilia Parada

Universidad de la Republica, Uruguay

The Effect of Personal Income Taxes on Rent-Sharing: Evidence from Executives

Laura Arnemann

University of Mannheim, Germany

Sources of Inequality and Business Cycles: Evidence from the US and Japan\

Masaru Inaba^1,2, Kengo Nutahara^1,2, Daichi Shirai^2,3

1: Senshu University, Japan; 2: Canon Institute for Global Studies, Japan; 3: Tohoku Gakuin University, Japan

Measuring the Value of Disability Insurance from Take-Up Decisions

Andreas Haller¹, Stefan Staubli²

1: Norwegian School of Economics, Norway; 2: University of Calgary

Welfare Effects of Increasing Transfers to Young Adults: Theory and Evidence.

Marion Brouard

CREST, ENSAE - Ecole Polytechnique, France

Do Higher Benefits for Labour Market Training Enhance Re-employment?

Tomi Kyyrä, Jouko Verho

VATT Institute for Economic Research, Finland

Emigration, Fiscal Spillovers, and Public Education Spending on Rural Schools in China

Gang Xie², Xiaoshu Xu³, Lei Zhang¹

1: Zhejiang University, China, People's Republic of; 2: Peking University, China, People's Republic of; 3: Shanghai University, China, People's Republic of

The Effects of the Reverse Charge Mechanism on the VAT Gap

Albrecht Bohne¹, James R. Hines Jr.², Antonios Marios Koumpias³, Annalisa Tassi⁴

1: ZEW–Leibniz Centre for European Economic Research; 2: University of Michigan; 3: University of Michigan-Dearborn; 4: University of Erlangen-Nuremberg

Inverting the Chain? VAT Collection Regimes and Tax Compliance

Davide Cipullo¹, Duccio Gamannossi degl'Innocenti², Marco Le Moglie¹, Filippo Passerini³

1: Università Cattolica del Sacro Cuore, Italy; 2: University of Padova, Italy; 3: University of Bologna, Italy

Estimating the Value-Added Tax Gap in Tanzania: An Empirical Analysis

Amina Ebrahim¹, Sebastian Castillo², Vincent Leyaro³, Ezekiel Swema⁴, Oswald Haule⁴

1: UNU-WIDER, Finland; 2: University of Helsinki; 3: University of Dar es Salaam; 4: Tanzania Revenue Authority

Estimating Audit based Tax Gaps in Zambia

Kwabena Adu-Ababio¹, Aliisa Koivisto²

1: University of Helsinki, Finland; 2: VATT

Social Norms and the Rise of Fringe Candidates

R. Emre Aytimur¹, Daiki Kishishita²

1: University of Leicester; 2: Tokyo University of Science

Electable and Stable Insiders’ Coalition Governments

Tryphon Kollintzas, Lambros Pechlivanos

ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS, Greece

Redistricting and Representation: The Paradox of Minority Power

Thomas Groll¹, Sharyn O'Halloran^1,2

1: Columbia University, United States of America; 2: Trinity College Dublin, Ireland

A Comprehensive Model of Local Policy Determination

David R. Agrawal¹, William H. H¹, John Douglas Wilson²

1: University of Kentucky, United States of America; 2: Michigan State University, United States of America

Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy

Jacopo Bassetto¹, Giuseppe Ippedico²

1: University of Bologna and IAB; 2: University of Nottingham and IZA

Top Flight: How Responsive Are Top Earners to Tax Rates?

Arun Advani¹, César Poux², Andy Summers²

1: University of Warwick, United Kingdom; 2: LSE, United Kingdom

Moving Innovation: The Spillover Effects of Tax-induced Reallocation

Theresa Bührle^1,2, Laura Arnemann^3,2

1: DIW Berlin, Germany; 2: ZEW Mannheim, Germany; 3: University of Mannheim, Germany

Behavioral Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland

Enea Baselgia, Isabel Z. Martínez

KOF Swiss Economic Institute ETH Zürich, Switzerland

Easing Renegotiation Rules in Public Procurement: Evidence from a Policy Reform

Kris De Jaegher¹, Michal Šoltés², Vita Titl^1,2

1: Utrecht University; 2: Faculty of Law, Charles Universtiy

Manager Incentives, the Ratchet Effect, and Government Performance Targets: Attaining Affirmative Action Goals in Federal Procurement

Justin Grant Marion

University of California, Santa Cruz, United States of America

Pay-to-Play: Campaign Contributions and Kickbacks in Public Procurement

Saad Gulzar¹, Juan Felipe Ladino², Juan Felipe Riaño³

1: Princeton Univeristy; 2: Stockholm University; 3: Georgetown University

The Aggregate Cost of Inefficient Public Spending

Lavinia Piemontese¹, Andrea Tulli²

1: Bocconi University; 2: University of Tübingen

Taxing High-Income Earners In The Emerging World - Fiscal And Economic Effects Under The Microscope

Antonia Hohmann¹, Jukka Pirttilä², Roxanne Raabe¹, Nadine Riedel¹, Christopher Axelson³

1: University of Muenster, Germany; 2: University of Helsinki and VATT Institute for Economic Research, Helsinki, Finland; 3: National Treasury, Pretoria, South Africa

Estimation of the Elasticity of Taxable Income Using Japanese Tax Return Data

Takeshi Miyazaki¹, Hiroaki Kurita², Shigeki Kunieda³, Taro Ohno^4,6, Shingo Okamoto⁵, Yasutaka Yoneta^5,6

1: School of Economics, Kyushu University; 2: Faculty of Economics, Management, and Information Science, Onomichi City University; 3: Faculty of Law, Chuo University; 4: Faculty of Economics and Law, Shinshu University; 5: National Tax College; 6: Policy Research Institute, Ministry of Finance

Estimating the Elasticity of Broad Income for High-Income Taxpayers

Laura Kawano¹, Caroline Weber², Andrew Whitten³

1: Office of Tax Policy Research, University of Michigan; 2: University of Kentucky, United States of America; 3: Office of Tax Analysis, U.S. Department of Treasury

Optimal Income Taxation and Formalization of the Informal Economy

Hirofumi Takikawa

Goethe University Frankfurt, Germany

Tax noncompliance penalties: Optimality, evidence

Annette Alstadsaeter¹, Jakob Brounstein², Johannes Scheuerer¹

1: Norwegian University of Life Sciences; 2: Institute for Fiscal Studies

Audit with Strategic Data

Sebastián Castillo Ramos¹, Saara Hämäläinen²

1: University of Helsinki, Helsinki GSE, the Finnish Centre of Excellence in Tax Systems Research (FIT), and WAPLAC, Finland; 2: University of Helsinki and Helsinki GSE, Finland

Optimal Mixed Taxation with Misperceptions of Prices

Xiaoyong Cui¹, Xiaoxiao Wang², Cheng Yuan¹

1: School of Economics, Peking University, China; 2: Zhongnan University of Economics and Law, China

Assessing the Impacts of Robot Taxation: Investment and Employment in South Korean Firms

Anna-Sophie Braun¹, Jae Cho², Svea Holtmann³, Reinald Koch¹, Dominika Langenmayr^1,4,5

1: Catholic University Eichstätt-Ingolstadt, Germany; 2: Ludwig Maximilian University of Munich; 3: University of Mannheim; 4: CESifo; 5: WU Vienna

How Does Capital Investment Affect Workers? Evidence from Bonus Depreciation and Matched Employer-Employee Data

Mark Curtis², Daniel Garrett⁴, Eric Ohrn³, Kevin Andrew Roberts¹, Juan Carlos Suárez Serrato¹

1: Stanford GSB, United States of America; 2: Wake Forest University, United States of America; 3: Grinnell College, United States of America; 4: The Wharton School, University of Pennsylvania, United States of America

Claiming Tax Incentives: Heterogeneous Impacts on Investment, Productivity, and Employment

Masanori Orihara¹, Takafumi Suzuki²

1: University of Tsukuba, Japan; 2: Aichi Shukutoku University, Japan

Beyond Additionality: The Impact Of EU Cohesion Policy On Investments By The Member States

Carlo Birkholz^1,2, Zareh Asatryan¹

1: ZEW Mannheim, Germany; 2: University of Mannheim

Prudent Projections: An Analysis of German States’ Budget Forecasts

Thiess Büttner^1,2, Vincent Herdegen¹

1: Friedrich-Alexander Universität Erlangen-Nürnberg, Germany; 2: CESifo, Germany

Subnational Counter-cyclical Fiscal Policy

Timothy Goodspeed

Hunter College and Graduate Center CUNY, United States of America

Revenue Effects of Tax Changes: How Accurate are Static Estimates?

Thiess Buettner, William Dean

FAU, Germany

To Work or to Loan? Studying Loan Taking Behavior of Students in Response to Financial Incentives

Tuomas Kosonen¹, Tiina Kuuppelomäki²

1: VATT Institute for Economic Research, Finland; 2: Labour Institute for Economic Research LABORE

Identifying The Information Gap: Measuring The Role of Misperceptions in Student Aid Non-Take-Up

Sascha Strobl^1,2, Sebastian Riedmiller^3,4

1: Fraunhofer FIT, Germany; 2: University of Freiburg; 3: Max Planck Institute for Research on Collective Goods; 4: University of Cologne

The Take-up of In-work Benefits: Evidence from a French Program

Claire Lea Leroy

CREST - Ecole Polytechnique, France

Fiscal Similarity And Discrepancies In Local Authorities: An Application To Italian Municipalities

Costanza Marconi¹, Piera Bello¹, Sergio Galletta²

1: University of Bergamo, Italy; 2: ETH Zurich, Switzerland

Who Cares About Childcare? Covid-19 and Substantive Gender Representation

Alda Marchese¹, Paola Profeta², Giulia Savio³

1: Università della Svizzera italiana, Switzerland; 2: Bocconi University, Italy; 3: University of Turin, Italy

Managing Migration: Female Mayors and the Intake of Asylum Seekers

Sebastian Schirner

Ruhr-University Bochum, Germany

Jurisdictional Fragmentation and Sprawl

Oskari Harjunen¹, Eetu Kauria², Tuukka Saarimaa¹, Janne Tukiainen²

1: Aalto University, Finland; 2: University of Turku, Finland

The Threat Is Not Enough: Effects of a Tax Audit Campaign on Firms' Tax Evasion

Ida Ilona Anniina Kankaanranta

Tampere University, Finland

Risk-Based Tax Audits and Firm Performance

Annika Nivala^1,3, Jarkko Harju^2,3, Kaisa Kotakorpi^2,3, Tuomas Matikka^1,3

1: VATT Institute for Economic Research, Finland; 2: Tampere University; 3: Finnish Centre of Tax Systems Research (FIT)

Simplified Tax Regimes: A Doorway to Tax Evasion

Andrea Lopez-Luzuriaga¹, Monica Calijuri², Carola Pessino², Juan A. Russy¹

1: Universidad del Rosario, Colombia; 2: Inter-American Development Bank

Payments Under the Table: Employer-Employee Collusion in Brazil

Javier Feinmann, Roberto Hsu Rocha, Maximiliano Lauletta

University of California, Berkeley, United States of America

Taxing Firm Capital: Effects on Workers and Firms

David Gstrein^1,2

1: ifo Institute, Germany; 2: LMU Munich, Germany

The Real Effects Of Job Protection Legislation On Firm Performance – Evidence From The German Inheritance And Gift Tax Law

Richard Winter, Jan Zental

University of Mannheim, Germany

Behavioral Responses to Estate Taxation: Evidence from Taiwan

Linda Wu¹, Tzu-Ting Yang²

1: University College London, United Kingdom; 2: Academia Sinica, Taiwan

Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform

Roberto Iacono¹, Bård Smedsvik²

1: NTNU, USN, LSE III; 2: NTNU

Being Right Or Fair; A Portfolio Approach To Research Funding

Erik Canton

European Commission, Belgium

The Effects Of Monetary Compensation On Paid Volunteers: Evidence From Germany

Annalisa Tassi¹, Lieke Voorintholt²

1: FAU Erlangen-Nuremberg, Germany; 2: University of Groningen

Voluntary Participation In A Negotiation On Providing Public Goods And Renegotiation Opportunities

Ryusuke Shinohara, Toshiyuki Hirai

Hosei University, Japan

Preferences for Gender Diversity in High-Profile Jobs

Johannes Rincke, Lea Mayer, Celina Högn, Erwin Winkler

University of Erlangen-Nuremberg, Germany

The Long Way to Gender Equality: Gender Pay Differences in Germany, 1871-2021

Theresa Neef

DIW Berlin, EU Tax Observatory, Germany

Reasons For Believing In The Gender Pay Gap: Perceptions Of Gendered Pay Or Gendered Perceptions?

Julia Baarck¹, Kathrin Auspurg², Paul Hufe³, Andreas Peichl^1,2, Laila Schmitt²

1: ifo Institute, Germany; 2: LMU Munich; 3: University of Bristol

Explaining the Gender Gap in Earnings Shocks: Decomposing the Role Played by Marriage, Children and Occupation

A. Abigail Payne, Maxim Ananyev

University of Melbourne, Australia

Regional Effects of Belt and Road Initiative Transport Infrastructure

Alexander Bareis¹, Thushyanthan Baskaran², Patrick Hufschmidt³, Kim Leonie Kellermann²

1: University of Siegen; 2: Ruhr University Bochum; 3: Technical University of Dortmund

The Effects of Highway Access on Firm Agglomeration and Networks

Mark Schelker, Yannick Schmutz

University of Fribourg, Switzerland

Almost Fare Free: Impact Of A Public-Transport Climate Ticket On Mobility And Infrastructure Quality

Jakob Losert¹, Mario Liebensteiner², Joerg Paetzold^1,5, Sarah Necker^2,3, Florian Neumeier⁴, Sebastian Wichert⁴

1: University of Salzburg, Mönchsberg 2A, 5020 Salzburg, Austria; 2: University of Erlangen-Nuremburg, Lange Gasse 20, 90403 Nuremberg, Germany; 3: ifo Institute, Gartenstr. 6, 90762 Fürth, Germany; 4: ifo Institute, Poschingerstraße 5, 81679 Munich, Germany; 5: Liechtenstein Institute, St. Luziweg 2, 9487 Bendern, Liechtenstein

The ’Daylit City’: Bright Houses on Blind Streets

Kristof Dascher¹, Alexander Haupt²

1: University of Regensburg, Germany; 2: University of Plymouth, United Kingdom

Beyond The Budget: A Global Perspective On Social Spending Through Tax Expenditures

Agustin Redonda, Flurim Aliu

Council on Economic Policies, Switzerland

Tax and Income Inequality in Africa

Kefa Maunda Simiyu^1,2, Beatrice Mbinya Muthini^1,3, Victoria Hauwa Ibrahim⁴

1: Economics Scholar, Kenya; 2: University of Johannesburg, South Africa; 3: University of Nairobi, Kenya; 4: Nasarawa State University, Keffi, Nigeria

Social Welfare and Government Size

Rafael Doménech¹, Javier Andres², Eduardo Bandres³, Maria Dolores Gadea³

1: BBVA Research; 2: Universidad de Valencia; 3: Universidad de Zaragoza

Does redistribution hurt growth? An Empirical Assessment of the Redistribution-Growth Relationship in the European Union

Monika Köppl-Turyna, Michael Christl, Silvia De Poli

EcoAustria, Austria

Extensive and Intensive Margins of Informal Workers' Public Pension Demand: Evidence from a Mongolian Pension Reform

Tomoaki Tanaka^1,2,3

1: Queen Mary University of London; 2: The University of Tokyo; 3: Japan International Cooperation Agency

Labor Market Effects of an Increase in the Pension Claiming Age in a Flexible Pension System

Johannes Hagen¹, Oystein Hernas², Alireza Khoshghadam¹, Stefanie Konig³

1: Jonkoping University, Sweden; 2: Frisch Center, Norway; 3: Inspektionen för socialförsäkringen (ISF), Sweden

Female Labor Supply and Rural Pension Eligibility in Brazil

Gaurav Khanna², Margaret Lay¹, Stephanie Lee³, Benjamin Thompson⁴

1: Mount Holyoke College, United States of America; 2: University of California-San Diego; 3: University of Washington; 4: Arena Technologies

The Social Multiplier of Pension Reform

Emre Oral¹, Simon Rabaté², Arthur Seibold¹

1: University of Mannheim, Germany; 2: Centraal Planbureau

Avoiding Evasion: Effects of the Automatic Exchange of Information

Eva Davoine¹, Wouter Leenders¹, Ségal Le Guern Herry²

1: UC Berkeley, United States of America; 2: Sciences Po, Paris

Verifying Trust(s). International Wealth Management And Tax Compliance.

Amelie Grosenick, Jakob Miethe

LMU Munich, Germany

The Geography of Capital Allocation in the Euro Area

Roland Beck¹, Antonio Coppola², Angus Lewis², Matteo Maggiori², Martin Schmitz¹, Jesse Schreger³

1: European Central Bank, Germany; 2: Stanford University Graduate School of Business, USA; 3: Columbia Business School, USA

Does The Global Minimum Tax Target The Aggressive Tax Planners?

Camille Semelet^1,3,4, Sarah Clifford², Jakob Miethe³

1: ifo institute; 2: University of Oxford; 3: University of Munich (LMU); 4: World Bank

Distance Matters: The Impact of Geographical and Political Proximity on Fiscal Rules Enforcement

Désirée Christofzik, Oliver Märtz

German University of Administrative Sciences Speyer, Germany

Making the Cut: Close Elections and Local Welfare Policy

Nikolaj Broberg², Tuuli Tähtinen¹, Thomas Walsh³

1: ifo Institute, Germany; 2: OECD; 3: University of Glasgow

The Effect of Political Competition and Political Alignment on Local Policy Initiatives

Jiyoung Kim¹, Sun Go²

1: Incheon National University, Korea, Republic of (South Korea); 2: Chung-Ang University, Korea, Republic of (South Korea)

Determinants and Consequences of Regulatory Activity

Simon Luechinger¹, Mark Schelker²

1: University of Lucerne, Switzerland; 2: University of Fribourg, Switzerland

Finding the Right Pond: Field Experimental Evidence On The Choice of Income Reference Group Information And Its Consequences

Satu Metsälampi^1,3, Xu Xiaogeng⁴, Michael Kirchler⁷, Kaisa Kotakorpi^2,3, Peter Hans Matthews^5,6, Topi Miettinen⁶

1: University of Turku; 2: Tampere University; 3: Finnish Centre of Excellence in Tax Systems Research (FIT); 4: Hanken School of Economics and Helsinki GSE; 5: Aalto University and Helsinki GSE; 6: Middlebury College; 7: University of Innsbruck

Meritocratic Labor Income Taxation

Kristoffer Berg¹, Morten Håvarstein², Magnus Stubhaug³

1: University of Oxford, United Kingdom; 2: University of Oslo; 3: Nordic Institute for Studies of Innovation, Research and Education

Optimal Taxation and Other-Regarding Preferences

Thomas Aronsson¹, Olof Johansson-Stenman²

1: Umeå University, Sweden; 2: University of Gothenburg, Sweden

Charitable Giving and Public Goods Provision: an Optimal Tax Perspective

Eddy Zanoutene

Cergy Paris University, France

VAT pass-through in B2B transactions

Kosuke Shiraishi, Tetsuro Okazaki

Takushoku University, Japan

Can VAT Cuts Dampen the Effects of Food Price Inflation?

Dario Tortarolo

World Bank, United States of America

Luxurious Tax Cuts: Equity vs Efficiency of Indirect Taxation in India

Davi Bhering¹, Pierre Bachas², Pulak Ghosh³

1: Paris School of Economics, France; 2: Essesc Business School; 3: India Institute of Management Bangalore

The Pass-Through of Indirect Taxes and Unjust Enrichment of a Taxpayer

Arkadiusz Bernal

Poznań University of Economics and Business, Poland

Corporate Taxes And Export Competition

Roxanne Raabe, Nadine Riedel, Antonia Hohmann, Böhm Tobias

University of Muenster, Germany

Government Reputation, FDI, and Profit-shifting

Yeonggyu Yun

University of Wisconsin-Madison, United States of America

Falling Tariffs: Implications Of Globalization-induced Tariff Reductions On Firms, Workers, And Tax Revenue Implications

Nora Margot Strecker¹, Georg Ulrich Thunecke², Benedikt Zoller-Rydzek³

1: University College Dublin, Ireland; CEPR; Geary Institute for Public Policy; Dublin European Institute; 2: Max Planck Institute for Tax Law and Public Finance, Germany; 3: ZHAW School of Management and Law, Switzerland

The Impact of Income Status Upgrades on Tax Revenue in Africa

Elina Berghäll

VATT Institute for Economic Research, Finland

Minimum Wage, Business Dynamism, and the Life Cycle of Firms

Andre Victor Doherty Luduvice¹, Tomas R. Martinez², Alexandre B. Sollaci³

1: Federal Reserve Bank of Cleveland; 2: Insper; 3: International Monetary Fund

Cash Wages, Informality, and Tax Evasion: Evidence from Uruguay

Maximiliano Lauletta¹, Marcelo Bergolo², Javier Feinmann³

1: Federal Reserve Board, United States of America; 2: IECON - Universidad de la República; 3: UC Berkeley

Leveraging Religious Leaders To Increase Voluntary Tax Compliance - Experimental Evidence From Tanzania

Jasmin Vietz¹, Ingrid Hoem Sjursen²

1: University of Hohenheim, Germany; 2: Chr. Michelsen Institute, Norway

Payments Under the Table in Latin America

Javier Feinmann, Ana Franco, Pablo Garriga, Nathalie Gonzalez-Prieto, Roberto Hsu Rocha, Maximiliano Lauletta

World Bank, United States of America

The Effects of Public Sector Wages: A Local Labor Market Approach

Tsuyoshi Goto¹, Atsushi Yamagishi²

1: Chiba University, Japan; 2: Princeton University, the U.S.

The Local Economic Impacts of US Troop Withdrawals in Germany

Johannes Kochems¹, Jakob Schmidhäuser²

1: University Cologne; 2: University Mannheim & ZEW Mannheim, Germany

Permanent Residency Policy and Skilled Immigration: Evidence from a Swedish Reform

Erik Mattias Lundberg, Akib Khan

Uppsala University, Sweden

Effects of Relaxing Residence Status for Foreign Workers on Native Residents

Masatoshi Jinno¹, Masaya Yasuoka²

1: Nanzan University, Japan; 2: Kwansei Gakuin University, Japan

Effectiveness of First-Time Homebuyer Subsidies: Evidence From Finland

Erkka Olavi Silvennoinen

Tampere University, Finnish Centre of Excellence in Tax Systems Research

Household Balance Sheets and the Effects of Recurrent Property Taxes on Consumption

Hun Jang^1,2, Atsuyoshi Morozumi¹

1: University of Nottingham; 2: Bank of Korea

Limits On State And Local Tax Deductions And Charitable Donations

Sara LaLumia

Williams College, United States of America

Mortgage Relief and Household Saving: Evidence from a natural experiment in Iceland using Administrative Data

Sigurdur P. Olafsson¹, Arnaldur Stefansson², Gylfi Zoega²

1: Copenhagen Business School, Denmark; 2: University of Iceland, Iceland

Better Safe than Sorry: Economic Integration and Transport Infrastructure under Fiscal Competition

Shigeo Morita¹, Hirofumi Okoshi²

1: Fukuoka University, Japan; 2: Okayama University, Japan

International Tax Competition: A Network Approach

Georg Thunecke¹, Corinna Coupette^1,2,3

1: Max Planck Institute for Tax Law and Public Finance; 2: KTH Royal Institute of Technology; 3: Max Planck Institute for Informatics

Tax Competition Effects of a Minimum Tax Rate: Empirical Evidence from German Municipalities

Thiess Büttner^1,2, Maximilian Pöhnlein¹

1: Friedrich-Alexander-Universität Nürnberg-Erlangen, Germany; 2: CESifo

A Club Buying up ETS Permits Via a Common Additive Tax on Luxury Goods Defuses Tax Competition with Non-participants Via Stackelberg Leadership and Interest Alignment

Lennart Stern, Nikolaj Moretti

MCC Berlin, Germany

Corporate Taxation and Firm Productivity

Svea Holtmann¹, Dominika Langenmayr^2,3,4, Valeria Merlo^3,5, Georg Wamser^3,5

1: University of Mannheim, Germany; 2: Catholic University of Eichstaett-Ingolstadt, Germany; 3: CESifo; 4: WU Vienna, Austria; 5: University of Tuebingen & RSIT, Germany

Dynamics of Financing Frictions for R&D

Irem Güçeri, Ahmed Tohamy

University of Oxford, United Kingdom

Corporate Tax Avoidance, Firm Size, and Capital Misallocation

Brent Glover¹, Oliver Levine²

1: Carnegie Mellon University, United States of America; 2: University of Wisconsin-Madison, United States of America

The Global Effects of R&D Tax Incentives

Roxanne Raabe¹, Nadine Riedel¹, Johannes Voget²

1: University of Münster, Germany; 2: University of Mannheim, Germany

Should We Tax Capital Income Or Wealth?

Bas Jacobs

Vrije Universiteit Amsterdam, Netherlands, The

Wealth Taxation: The Key to Unlocking Capital Gains

Guttorm Schjeluderup, Floris Zoutman

NHH Norwegian School of Economics, Norway

Capital (Income) Tax Reform

Ed Westerhout

Tilburg University, Netherlands, The; CPB Netherlands Bureau for Economic Policy Analysis, Netherlands, The

Rethinking Taxing Capital In A Segregated Economy Via Estate Taxation

James Feigenbaum, Scott Findley, Sepideh Raei

Utah State University, United States of America

When Scapegoating Backfires: The Pitfalls of Blaming Migrants for a Crisis

Willem Sas, Pierluigi Conzo, Michela Bolderini, Roberto Zotti

University of Stirling, United Kingdom

Intergroup Contact and Exposure to Information about Immigrants: Experimental Evidence

Patrick Dylong¹, Silke Uebelmesser^1,2

1: Friedrich Schiller University Jena, Germany; 2: CESifo Munich, Germany

Tax Decentralization, Preferences for Redistribution, and Regional Identities

Dirk Foremny

Universitat de Barcelona / IEB, Spain

Gender Inequality Over the Life Cycle, Information Provision and Policy Preferences

Alessandra Casarico^1,2, Jana Schuetz³, Silke Uebelmesser^2,3

1: Bocconi University; 2: CESifo; 3: Friedrich Schiller University Jena, Germany

Teacher Shortages In A Longrun Perspective

Bjarne Strøm, Torberg Falch

Norwegian University of Science and Technology, Norway

Long Term Effects of Access to Upper Secondary Academic Education.

Karin Edmark

Stockholm University, Sweden

The Impact of Comprehensive Student Support on Crime: Evidence from the Pathways to Education Program

Adam Michael Lavecchia¹, Philip Oreopoulos², Noah Spencer²

1: McMaster University, Canada; 2: University of Toronto

Estimation of Welfare Effects in Hedonic Difference-in-Differences: The Case in School Redistricting

William Harvey Hoyt¹, Xiaozhou Ding², Chris Bollinger³, Michael Clark³

1: University of Kentucky and Center for Economic Studies (CESifo), Munich; 2: Dickinson College, United States of America; 3: University of Kentucky

The Value Of National Defense: Assessing Public Preferences For Defense Policy Options

Salmai Qari, Tobias Börger, Tim Lohse, Jürgen Meyerhoff

Berlin School of Economics and Law, Germany

War Policies and Public Sentiments in Russia

Oscar Erixson¹, Mikael Elinder¹, Olle Hammar²

1: Uppsala University; 2: Linnaeus University

Bypassing Sanctions: Hide 'N Seek in Tax Havens?

Sebastian Vosseler¹, Mikayel Tovmasyan¹, Dominika Langenmayr^1,2,3

1: KU Eichstätt Ingolstadt, Germany; 2: WU Vienna; 3: CESifo

Space Pirates, or, Subsidizing Industrial Sabotage in Outer Space

Ron Davies¹, Joseph Francois², Rodrigo Polanco²

1: University College Dublin, Ireland; 2: World Trade Institute

Top Wealth Is Distributed Weibull, Not Pareto

Coen N. Teulings, Simon J. Toussaint

Utrecht University, Netherlands, The

Measuring Top Wealth Shares In The UK

Arun Advani¹, Andy Summers², Hannah Tarrant²

1: University of Warwick, United Kingdom; 2: London School of Economics, United Kingdom

Intragenerational Wealth Mobility

Charlotte Bartels^1,4,5,6, Viola Hilbert^1,2,3, Carsten Schröder^1,2

1: DIW Berlin, Germany; 2: FU Berlin; 3: Berlin School of Economics; 4: CESifo; 5: CEPR; 6: IZA

Wealth and History: A Reappraisal

Daniel Waldenström

Research Institute of Industrial Economics Stockholm, Sweden

Error-Proneness And Social Security

Krzysztof Makarski^2,3, Joanna Tyrowicz^2,4,5, Piotr Zoch^1,2, Lukasz Krzempek^3,2

1: University of Warsaw; 2: FAME|GRAPE; 3: SGH Warsaw School of Economics; 4: University of Regensburg; 5: IZA

Optimal Transfer in Developing Countries: Equity, Efficiency, and Externality

Xiaoyong Cui¹, Yu Yan¹, Xufeng Zhao², Xiaoxiao Wang³

1: Peking University, China, People's Republic of; 2: Southwestern University of Finance and Economics, China, People's Republic of; 3: Zhongnan University of Economics and Law, China, People's Republic of

Redistribution and Unemployment Insurance

Antoine Ferey

Science Po, France

Who Owns Offshore Real Estate? Evidence from Dubai

Bluebery Planterose¹, Annette Alstadsæter², Gabriel Zucman^1,3, Andreas Økland¹

1: Paris School of Economics, France; 2: NMBU; 3: UC Berkeley

Real Estate Markets and Illicit Financial Inflows

Jarko Fidrmuc^1,2, Zuzana Kostalova¹, Maria Siranova¹

1: Slovak Academy of Sciences, Slovak Republic; 2: Zeppelin University, Germany

All that Glitters? Golden Visas and Real Estate

João Pereira dos Santos¹, Kristina Strohmaier²

1: Queen Mary University of London, ISEG- University of Lisbon, IZA; 2: University Duisburg-Essen

Optimal Taxation and Enforcement with Asset Value Under-Reporting, with an application to the Mumbai Real Estate Market

Santosh Anagol¹, Vimal Balasubramaniam², Benjamin Lockwood¹, Tarun Ramadorai², Antoine Uettwiller²

1: University of Pennsylvania, United States of America; 2: Imperial College London

Refugee Migration and Business Registrations

Zohal Hessami, Sebastian Schirner, Clara Wobbe

Ruhr-University Bochum, Germany

A Reform-Oriented Approach To Political Parties’ Revealed Social Preferences

Felix Bierbrauer¹, Maximilian Blömer², Lilly Fischer², Emanuel Hansen³, Manuel Pannier⁴, Andreas Peichl⁴

1: University of Cologne; 2: ifo Institute; 3: LMU Munich; 4: LMU Munich and ifo Institute

Migration Shocks, Elections, and Political Selection

Zohal Hessami¹, Sebastian Schirner²

1: Ruhr-University Bochum, CESifo Munich, IZA Bonn; 2: Ruhr-University Bochum

The Effect of Conflict on Refugees’ Return and Integration: Evidence from Ukraine

Joop Adema¹, Cevat G. Aksoy², Yvonne Giesing¹, Panu Poutvaara¹

1: ifo Institute and the University of Munich, Germany; 2: EBRD and King's College London, The United Kingdom

Defaults, Labor Supply And Optimal Wage Garnishment: A Sufficient Statistics Approach

Terhi Helena Ravaska¹, Ohto Kanninen², Hannu Karhunen², Terhi Maczulskij³, Ossi Tahvonen⁴

1: Tampere University, Finland; 2: Labore; 3: Etla; 4: University of Helsinki

Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment

Johan Erik Holmberg

Umeå University, Sweden

Sorting Under Progressive Taxation

Albert Jan Hummel

University of Amsterdam, Netherlands, The

Working Time Regulations and Redistribution

Antoine Germain

UCLouvain, Belgium

Subnational border reforms in Africa

Thushyanthan Baskaran¹, Sebastian Blesse²

1: Ruhr University Bochum, Germany; 2: Ifo Insitute

Impact Of Institutional Factors And Tax Revenue On Firm Performance Across Provincial Localities In Vietnam

Anh Phong Nguyen¹, Thi Thanh Truc To², Ngoc Hieu Nguyen²

1: University of Ecinomics and Law, Vietnam; 2: Vietnam National University, Ho Chi Minh City, Vietnam

Government Spending and Tax Revenue Decentralization and Public Sector Efficiency: Do Natural Disasters matter?

António Afonso

ISEG - Lisbon Shcool of Economics andManagment, Portugal

The Effect of Economic Expectations on Policy Advice of Experts

Philipp Heil

ifo Institute, LMU Munich

The Taxation Of Couples

Felix Bierbrauer³, Pierre Boyer¹, Andreas Peichl², Daniel Weishaar²

1: Ecole polytechnique, France; 2: LMU and ifo; 3: Cologne U

Household Taxation, Work Hours Flexibility and Occupational Choice

Piotr Denderski^1,2, Tim Obermeier^1,3,4

1: University of Leicester, United Kingdom; 2: Institute of Economics, Polish Academy of Sciences; 3: IFS; 4: CEP

Taxes and Gender Equality: The Incidence of the "Tampon Tax''

Thiess Buettner¹, Boryana Madzharova^2,1, Frank Hechtner¹

1: FAU, Germany; 2: Central Bank of Ireland

Does Working Cause Women To Vote Less and Become More Politically Conservative?

Jacob Bastian

Rutgers University, United States of America

The Role of Intellectual Property in Tax Planning

Katarzyna Anna Bilicka¹, Irem Guceri², Paul Organ³

1: Utah State University, USA; 2: Oxford University, UK; 3: U.S. Department of the Treasury, Office of Tax Analysis, USA

The Real and Financial Effects of Internal Liquidity: Evidence From the Tax Cuts and Jobs Act

James Albertus¹, Brent Glover¹, Oliver Levine²

1: Carnegie Mellon University, United States of America; 2: University of Wisconsin-Madison, Wisconsin School of Business

Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals

Juan Carlos Suarez Serrato

Stanford University, United States of America

Tax and Non-tax Government Policies and the Location of Patents

Lisa De Simone¹, Kenneth Klassen², Cinthia Valle Ruiz³

1: University of Texas at Austin; 2: University of Waterloo; 3: IESEG School of Management, France

Tiebout Competition for Firms

Johannes Becker

U Muenster, Germany

Self-determination and Local Fiscal Autonomy

Marko Koethenbuerger¹, Gabriel Loumeau², Christian Stettler¹

1: ETH Zurich, Switzerland; 2: VU Amsterdan, Netherlands

How do Establishments Choose Their Location? Taxes, Monopsony, and Productivity

Catherine van der List

University of Essex, United Kingdom

Affluence and Influence under Tax Competition: Income Bias in Political Attention

Satoshi Kasamatsu², Daiki Kishishita¹, Taiki Susa³

1: Tokyo University of Science, Japan; 2: Musashi University, Japan; 3: Ritsumeikan University, Japan

Income Inequality in the EU - The Role of New and Old Member States

Svante Strömberg¹, Jesper Roine²

1: Uppsala University, Sweden; 2: Stockholm School of Economics, Sweden

Personal Income Tax Reforms and Income Inequality in African Countries

Kyle McNabb¹, Annalena Oppel²

1: ODI, United Kingdom; 2: LSE, United Kingdom

Spatial Wage Inequality in North America and Western Europe: Changes Between and Within Local Labour Markets 1975-2019

Luis Bauluz¹, Pawel Bukowski², Mark Fransham³, Annie Lee⁴, Margarita Lopez Forero^5,7, Filip Novokmet⁶, Sebastien Breau⁴, Neil Lee⁸, Moritz Schularick^9,10, Gregory Verdugo^5,7

1: CUNEF Universidad, World Inequality Lab; 2: University College London; 3: University of Oxford; 4: Mcgill University; 5: Université Paris-Saclay; 6: University of Zagreb; 7: Univ Evry; 8: London School of Economics; 9: Kiel Institute; 10: Sciences Po

Redistribution Within The Tax-benefits Systems Of The European Union - The Role Of Indirect Taxation And In-kind Benefits

Michael Christl^1,2, Monika Köppl-Turyna^3,4,5

1: Joint Research Centre, European Commission; 2: Universidad Loyola Andalucia; 3: EcoAustria - Institute for Economic Research; 4: Centre for Europe University of Warsaw; 5: Seeburg Castle University

Participation, Legitimacy and Fiscal Capacity in Weak States: Evidence from Participatory Budgeting

Kevin Grieco¹, Abou Bakarr Kamara², Niccolo Meriggi^2,3, Julian Michel¹, Wilson Prichard⁴

1: University of California, Los Angeles; 2: International Growth Centre; 3: Centre for the Study of African Economies, University of Oxford; 4: University of Toronto

Online Cash Register Policy in Russia: Impact on Firm Profits and Exit Decisions

Evgeniya Dubinina

Charles University Faculty of Social Sciences, Czech Republic

Fiscal Capacity in Spain: New Evidence From Taxation Disparities Across Provinces, 1904–1934.

Mario Cuenda Garcia

Tax Justice Network, United Kingdom

Shadow Economy or Economic Driver? The Impact of Counterfeiting on Italy's Growth

Elton Beqiraj, Silvia Fedeli, Luisa Giuriato

Sapienza University, Italy

State-of-the-ART profit shifting

Mohammed Mardan¹, Dirk Schindler²

1: Norwegian School of Economics, Norway; 2: Erasmus School of Economics, Netherlands

The Dynamic Effects of Corporate Tax Policy in Oligopolies

Thomas Gresik¹, Giorgi Piriashvili²

1: University of Notre Dame, United States of America; 2: Tbilisi State University, Georgia

CEO Incentives and Tax Avoidance

Robert Dur, Dirk Schindler

Erasmus School of Economics, Netherlands, The

The Heterogeneous Relationship between Tax Avoidance and Firm Value

Reinald Koch, Till B. Scheider

Catholic University Eichstätt-Ingolstadt, Germany

Towards Financial Transparency: A Qualitative And Quantitative Examination Of The EU Directive On Public Country-by-Country Reporting

Hannah Gundert^1,2, Christoph Spengel^2,1, Stefan Weck^1,2

1: ZEW Mannheim, Germany; 2: University of Mannheim, Germany

Profit Shifting by French firms

Giulia Aliprandi¹, Manon Francois¹, Alice Ciocchetti², Laure Heidmann³

1: EU Tax Observatory; 2: Paris School of Economics; 3: CREST

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Javier Garcia-Bernardo¹, Petr Janský², Gabriel Zucman³

1: Utrecht University; 2: Charles University, Czech Republic; 3: Paris School of Economics, UC Berkeley

Tax the Rich and Lazy: Attitudes towards Taxing Inheritance

Chloé de Meulenaer

LSE, United Kingdom

Skill-Biased Inequality, Market Luck, and Redistributive Preferences

Jeffrey Yusof, Simona Sartor

University of Zurich, Switzerland

Lifting The Veil Of Ignorance - An Experimental Investigation Of Preferences For Redistribution Of Wealth

Elisa Stumpf¹, Silke Uebelmesser^1,2

1: Friedrich Schiller University Jena, Germany; 2: CESifo

Determinants of the Spousal Age Gap in India: Analysis of Indian Microdata

Praveen Praveen¹, Suddhasil Siddhanta²

1: Gokhale Institute of Politics and Economics, India; 2: Gokhale Institute of Politics and Economics, India

Mental Health and the Targeting of Social Assistance

Canishk Naik

London School of Economics and Political Science, United Kingdom

Health Effects of Cash Transfers - Evidence from the Finnish Basic Income Experiment

Kari Hämäläinen¹, Miska Simanainen², Jouko Verho¹

1: VATT Instittute for Economic Research, Finland; 2: The Social Insurance Institution of Finland

Expansion of Cash Transfer for the Elder and Elderly Suicide Rates

Hwanoong Lee, Changsu Ko

Korean Institute of Public Finance, Korea, Republic of (South Korea)

The Health Effects of a Youth Labor Market Activation Policy

Caroline Hall^2,6, Kaisa Kotakorpi^1,5, Linus Liljeberg², Jukka Pirttilä^3,4,5

1: Tampere University, Finland; 2: IFAU, Uppsala, Sweden; 3: University of Helsinki, Finland; 4: VATT Institute for Economic Research, Finland; 5: Finnish Centre of Excellence in Tax Systems Research (FIT); 6: Uppsala Centre for Labour Studies (UCLS)

Intergenerational Transmission of Gender Segregation

Anne Sophie Lassen

Copenhagen Business School, Denmark

Disentangling Gender Norms and Tax Incentives - Analyzing the Introduction of Joint Income Taxation for Same-Sex Couples

Carina Neisser¹, Leonie Koch², Elena Herold³

1: University of Cologne, Germany; 2: LMU Munich, Germany; 3: ifo Institute, Germany

Revealed Vs. Stated Preferences: On the Politics of Couple Taxation

Felix Bierbrauer¹, Maximilian Blömer², Andreas Peichl³, Daniel Weishaar⁴

1: University of Cologne, Germany; 2: ifo Institute, Germany; 3: LMU Munich & ifo Institute, Germany; 4: LMU Munich, Germany

Gender Identity And Relative Income - The Role Of Couples' Taxation

Judith Herrmann^1,2, Mara Rebaudo^1,2

1: Fraunhofer FIT, Germany; 2: University of Freiburg, Germany

Pareto-improving Climate Policy With Heterogeneous Abatement Costs In The Building Sector

Matthias Kalkuhl^1,3, Maximilian Kellner¹, Noah Kögel^1,3, Lennart Stern^1,2

1: MCC Berlin, Germany; 2: PIK Potsdam, Germany; 3: University Potsdam, Germany

Unveiling the Energy Price Tag - Assessing the Regressivity of Household Energy Expenditures Among European Countries

Ivan Ackermann, Doina Radulescu

University of Bern, Switzerland

Political Backlash Against Cliamte Policy: The Electoral Costs Of Renewable Energy In A Multilayer Government

Daniel Favre De Noguera^1,2, Albert Solé-Ollé^1,2, Matteo Gamalerio^1,2

1: Universitat de Barcelona, Spain; 2: Institut d'Economia de Barcelona

A Tax-Data Based Analysis of Japanese High-Income Earners

Shigeki Kunieda¹, Yasutaka Yoneta²

1: Chuo University; 2: National Tax College

Anatomy of Inequality and Income Dynamics in France

Philippe Aghion¹, Vlad Ciornohuz², Maxime Gravoueille³, Stefanie Stantcheva⁴

1: College de France, INSEAD, London School of Economics; 2: University College London; 3: Monash University; 4: Harvard University

Inequality And The Corporate Sector

Conor Clarke¹, Wojciech Kopczuk²

1: Washington University in St. Louis, United States of America; 2: Columbia University, United States of America

Two Decades Of Top Income Shares In Honduras

Santiago Garriga¹, Giselle Del Carmen², Wilman Nuñez³, Thiago Scot⁴

1: CEFIP-UNLP; 2: Enodo S.A; 3: SAR; 4: DIME, World Bank

Behavioral Responses to a Discontinued Dividend Tax Reform

Johan Holmberg², Håkan Selin¹

1: Institute for Evalaution of Labor Market and Education Policy (IFAU), Sweden; 2: Umeå School of Business, Economics and Statistics.

Firm Heterogeneity and the Incidence of Earned Income Tax Credits: Evidence from Italy

Valeria Zurla

CSEF University of Naples Federico II, Italy

Tax Reforms and Production Efficiency

Laurence Jacquet¹, Etienne Lehmann²

1: CY Cergy Paris University, CNRS, THEMA, Cergy, France; 2: University Paris-Pantheon-Assas, CRED, France

Who Owns Cryptocurrencies?

Andreas Økland¹, Mona Barake^2,3, Elvin Le Pouhaër³

1: Norwegian University of Life Sciences; 2: PSE; 3: EU Tax Observatory

The Regulation of Illicit Financial Flows (RIFF) dataset: A new world map of 30-years of financial secrecy and anti-money laundering reforms

Daniel Gray Haberly¹, Robert Barrington¹, Tomas Boukal², Valentina Gullo¹, Miroslav Palansky^2,3, Tom Shipley¹

1: University of Sussex, United Kingdom; 2: Charles University Prague, Czech Republic; 3: Tax Justice Network

Cryptocurrencies And Tax Compliance

Mona Barake¹, Hjalte Fejerskov Boas²

1: Paris School of Economics; 2: University of Copenhagen

The Firm as Tax Shelter: Micro Evidence and Aggregate Implications of Consumption Through the Firm

David Leite

Paris School of Economics, France

Female Suffrage and Political Competition

Mark Schelker¹, Lukas Schmid², Florence Stempfel¹

1: University of Fribourg, Switzerland; 2: Universtiy of Lucerne, Switzerland

Candidate Exit and Voter Loyalty During Early Democratization

Torun Dewan¹, Christopher Kam², Jaakko Meriläinen³, Janne Tukiainen⁴

1: London School of Economics and Political Science, UK; 2: University of British Columbia, Canada; 3: Stockholm School of Economics, Sweden; 4: University of Turku, Finland

Voting Gap by Origin

Momi Dahan

Hebrew University, Israel

Who is Mobilized To Vote By Short Text Messages? Evidence From A Nationwide Field Experiment With Young Voters

Salomo Hirvonen¹, Maarit Lassander², Lauri Sääksvuori³, Janne Tukiainen¹

1: University of Turku, Finland; 2: Prime Minister’s Office, Finland; 3: Finnish Institute for Health and Welfare, Finland

A Note on Optimal Taxation when Rank Matters

Thomas Aronsson¹, Olof Johansson-Stenman²

1: Umeå University; 2: University of Gothenburg, Sweden

The Optimal Taxation of Network Goods

Enda Patrick Hargaden¹, Andrew Hanson², Matthew Harris²

1: University College Dublin, Ireland; 2: University of Tennessee, Knoxville

Top Income Taxation: Excess Burden, Social Welfare and the Laffer Curve

Jacob Lundberg

Research Institute of Industrial Economics, Sweden

Welfare Effects of Income Tax Reform and Tax Evasion: Evidence from Chile

Sebastián Castillo Ramos¹, Romina Safojan²

1: University of Helsinki, Helsinki GSE, and the Finnish Centre of Excellence in Tax Systems Research (FIT), and WAPLAC, Finland; 2: Tilburg School of Economics and Management, Tilburg University, and Social Policy Research Institute (SPRI)

The Double-Edged Sword: Unintended Consequences of SME Promotion Policy

Athiphat Muthitacharoen¹, Archawa Paweenawat², Krislert Samphantharak³

1: Chulalongkorn University, Thailand; 2: Puey Ungphakorn Institute for Economic Research (PIER), Bank of Thailand; 3: University of California San Diego

Bargaining Over Taxes: Evidence From Zambian Firms

Daniel Overbeck¹, Eliya Lungu²

1: University of Mannheim; 2: Zambia Revenue Authority

Dynamics of Firm Growth Around Policy Thresholds: Evidence From India

Keshav Choudhary¹, Bhanu Gupta²

1: Max Planck Institute for Tax Law and Public Finance, Germany; 2: Ashoka University, Sonepat, India

Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy

Francesco Alosa

University of Bologna, Italy

Self-employed Tax Evasion, Inequality and Earning Puzzle

Paolo Di Caro¹, Martina Bazzoli², Francesco Figari³, Carlo Fiorio⁴

1: Italian Ministry of Economy and Finance, Italy; University of Rome La Sapienza; 2: FBK-IRVAPP - Research Institute for the Evaluation of Public Policies, Italy; 3: University of Piemonte Orientale, Italy; 4: University of Milan, Italy

Tax Sheltering Cost Among High-Income Taxpayers: Evidence from an Australian Tax Policy Change

Arezou Zaresani¹, Miguel Olivo Villabrille², Robert Breunig²

1: The University of Sydney, Australia; 2: The Australian National University

The Value Added of Paid Tax Preparers

Hadar Avivi¹, Katarzyna Bilicka², Jakob Alexander Brounstein³, Felipe Lobel¹, Alexander Yuskavage⁴

1: Utah State University; 2: University of California, Berkeley; 3: Institute for Fiscal Studies; 4: U.S. Department of the Treasury, Office of Tax Analysis

Notary Offices as Tax-Enforcers

Enlinson Mattos¹, Jefferson Valentin²

1: FGV Fundacao Getulio Vargas, Brazil; 2: Sao Paulo Revenue Service

Rags to Rags: The Intergenerational Effects of the 1834 Poor Law

Jennifer Mayo¹, Jon Denton-Schneider²

1: University of Missouri, United States of America; 2: Clark University, United States of America

Growing Up Over the Social Safety Net: The Effects of a Cash Transfer Program on the Transition to Adulthood

Matias Giaccobasso

VATT, Finland

The Impacts of the Family and Medical Leave Act on Women's Careers

Lea Bart

University of Michigan, United States of America

New Deal, Same Compromise? The Long-Run Effects Of AFDC And The Consequences Of Racially Linked Welfare Policies.

Sheridan Fuller

Federal Reserve Board of Governors, United States of America

Assessing The VAT In Indonesia: Insights Using Administrative Data

Jaffar Al-Rikabi, Isidro Guardarucci

The World Bank, United States of America

Downstream Spillovers in Value Added Tax Enforcement

Haonan Li¹, Xuan Wang²

1: Southwestern University of Finance and Economics; 2: Peking University

Consumption Taxes And Corporate Income Taxes: Evidence From Place-Based VAT

Jules Ducept^1,2, Evangelos Koumanakos³, Panayiotis Nicolaides¹

1: EU Tax Observatory, Paris School of Economics; 2: Center for Economics at Paris-Saclay; 3: Hellenic Open University

VAT Expenditures in France, Germany and Poland – Comparing Selected Methodology and Functionality Aspects

Malgorzata Hybka

Poznan University of Economics and Business, Poland

Public Debt, Interest Rates and Wealth Inequality

Willliam Ben Peterman, Erick Sager

Federal Reserve Board of Governors, United States of America

Public Debt in Calibrated OLG Models: Fiscal Arithmetic versus Welfare Analysis

Jakob Hussmann, Johannes Brumm

Karlsruhe Institute of Technology, Germany

The European Unemployment Puzzle: Implications from Population Aging

Joanna Tyrowicz, Krzysztof Makarski, Sylwia Radomska

FAME|GRAPE, Poland

Bad Luck or the Euro? TFP growth in Finland

Elina Berghäll

VATT Institute for Economic Research, Finland (not for this paper)

Bailouts, Fiscal Austerity, And Consolidation Strategies

Maximilian Thomas, Zohal Hessami

Ruhr-Universität Bochum, Germany

Local Government Fiscal Policy Responses To Federal Tax Reforms

Paul Steger

ZEW Mannheim / University of Mannheim, Germany

Institutional Tax Salience: Evidence from Germany

Georg Thunecke¹, Gabriel Loumeau^2,3

1: Max Planck Institute for Tax Law and Public Finance; 2: Vrije Universiteit Amsterdam; 3: CESifo

Local Consequences of the Dual Income Tax Reform

Sander Ramboer, Noora Kovalainen

VATT Institute for Economic Research, Finland

On the Redistributive Impact of the Personal Income Tax: An Emerging Economy Perspective

Ida Zinke, Nadine Riedel

University of Muenster, Germany

Taxes and The Location of Jobs Within Multinational Firms

Sarah Clifford

University of Oxford, United Kingdom

Tax Complexity, Tax Department Structure, and Tax Risk

Henning Giese^1,2, Reinald Koch^2,3, Caren Sureth-Sloane^1,4

1: Paderborn University, Germany; 2: KU Research Institute for Taxation; 3: Catholic University of Eichstätt-Ingolstadt; 4: WU Vienna University of Economics and Business

The Location of MNE Functions and Corporate Taxation

Samuel Delpeuch, Ana Cinta González Cabral, Felix Hugger, Pierce O'Reilly

Organisation for Economic Co-operation and Development (OECD), Paris

Interest Limitation Rules and Tax-Aggressive Firms

Anna Leszczylowska¹, Robert Faff², Aleksander Lozykowski³

1: Poznan University of Economics and Business; 2: Bond University; 3: SGH Warsaw School of Economics

Tax Policy, Investment, and Firm Financing: Evidence from the U.S. Interest Limitation

Lucas Goodman¹, Adam Isen², Jordan Richmond³, Matt Smith¹

1: Department of the Treasury, Office of Tax Analysis; 2: Johns Hopkins University; 3: Princeton University

Why Are The Rich More Sensitive To Tax Rates? Evidence From Mexico City

Vedanth Nair

Institute for Fiscal Studies, United Kingdom

Wealth Taxation and Portfolio Allocation

Ségal Le Guern Herry

Sciences Po, France

How to Improve Tax Compliance of the Richest? Evidence from Uganda

Fabrizio Santoro¹, Ronald Waiswa²

1: Institute of Development Studies; 2: Uganda Revenue Authority

Analyzing Climate Change Policy Narratives with the Character-Role Narrative Framework

Kai Gehring, Matteo Grigoletto

University of Bern, Switzerland

The Effect Of Information Framing On Policy Support: Experimental Evidence From Urban Policies

Johanna Arlinghaus, Théo Konc, Linus Mattauch, Stephan Sommer

TU Berlin, Germany

Externalities and the Erosion of Trust

Gianmarco Daniele¹, Andrea Martinangeli², Francesco Passarelli³, Willem Sas⁴, Lisa Windsteiger⁵

1: University of Milan and Bocconi University; 2: Burgundi School of Business; 3: University of Turin and Bocconi University; 4: University of Stirling and KU Leuven; 5: University of Salzburg and ifo Institute

Contracting Unverifiable Quality in Healthcare: the Importance of Political Stability for Relational Contracts

Berardino Cesi¹, Marco Buso², Silvia Coretti³, Gilberto Turati⁴

1: University of Roma (Tor Vergata), Italy; 2: University of Padova, Italy; 3: University of Roma (Sapienza), Italy; 4: Università Cattolica del Sacro Cuore (Rome)

Does Private Supply Drives Personal Health Choices? A Spatial Approach of Health Tax Detractions at Municipal Level

Mauro Marè¹, Francesco Porcelli², Francesco Vidoli³

1: LUISS Roma, Italy; 2: Università degli Studi di Bri, Italy; 3: Università di Urbino, Italy

The (Financial) Risk of Winning a Procurement Contract: Evidence from Chile

Thiago Scot¹, Andres Gonzalez-Lira²

1: Development Impact (DIME), World Bank; 2: Pontificia Universidad Catolica de Chile

The Impact of Environmental Taxes on Commercial Traffic and Its Environmental Consequences

Alina Pfrang, Jan Zental

University of Mannheim, Germany

Profit Shifting via Carbon Emission Trading: First Indications

Alison Schultz

Tax Justice Network

The Spillover Effects of Environmental Regulation

Juan Carlos Suarez Serrato, Felix Samy Soliman

Stanford University, United States of America

Do Payroll Tax Subsidies Reduce Undeclared Work? Evidence from Korea

Dohyung Kim

Myongji University, Korea, Republic of (South Korea)

Payroll Taxes, Incidence and Input Choices of Firms

Jarkko Harju¹, Youssef Benzarti², Sami Jysmä³

1: Tampere University, Finland; 2: University of California, Santa Barbara; 3: Labore

Experience Rating in Short-Time Work: Take-up and Labor Demand Adjustments

Giulia Tarullo

Université Catholique de Louvain, Universiteit Gent

A Conceptual Framework For A Satellite Account For Tax Evasion And Avoidance

Alexandra Fernandes

HIVA - KU Leuven, Belgium

The Indirect Costs of Corporate Tax Avoidance Exacerbate Cross-country Inequality

Javier Garcia-Bernardo¹, Daniel Haberly², Petr Janský³, Miroslav Palanský³, Valeria Secchini³

1: Utrecht University; 2: University of Sussex; 3: Charles University

Mutual Agreement Procedure and Foreign Direct Investments: Evidence from Firm-level Data

Matthias Petutschnig, Xixi Zhang

Vienna University of Economics and Business, Austria

Does Leadership in Policy Setting Reduce Pollution and Make Countries Better Off?

Emmanuelle Taugourdeau¹, Ornella Tarola²

1: CNRS CREST, France; 2: University of Rome La Sapienza

Optimized Carbon Taxes and Foreign Aid

Geir H M Bjertnæs

Statistics Norway, Norway

Unintended Consequences of Expanding Pre-Kindergarten: The Effects of North Carolina's Pre-K Program on the Childcare Market

Maria Sauval^1,2

1: University of California, Irvine; 2: VATT Institute for Economic Research

Unpacking Parental Leave: The Role of Job Protection

Sebastian Findeisen², Jörg Heining³, Lukas Riedel¹, Sebastian Siegloch⁴

1: ZEW Mannheim, Germany; 2: University of Konstanz; 3: IAB -Institute for Employment Research; 4: University of Cologne

Daycare Supports Gender Equality at Home

Michihito Ando¹, Masako Maeda², Shintaro Yamaguchi³

1: Rikkyo University, Japan; 2: Konan University, Japan; 3: University of Tokyo, Japan

Terror and Risk Attitudes

Neil Murray^1,2, Lorenz Meister², Daniel Graeber²

1: Free University berlin, Germany; 2: DIW Berlin

Attitudes Towards Private and Public Debt - Does Language Matter?

Cevat Aksoy¹, Mathias Dolls², Justyna Klejdysz², Andreas Peichl², Lisa Windsteiger³

1: EBRD and King's College London; 2: ifo Institute; 3: University of Salzburg

Does Adversity Breed Compassion? Exploring the Effect of Cancer Experience on Charitable Giving Behavior

Zunyuan Zheng

Department of Economics, Uppsala University, Sweden

Optimal Recycling of Carbon Tax Revenue

Lea Fricke¹, Clemens Fuest², Dominik Sachs¹

1: University of St. Gallen, Switzerland; 2: ifo Institute, University of Munich

Circularity and Growth: A Quantitative Analysis

Marcelo Arbex¹, Zachary Manhone²

1: University of Windsor, Canada; 2: McMaster University.

Building Open-Source Empirical Models to Forecast Carbon Emissions

Jonas Kurle¹, Andrew Martinez^1,2, Felix Pretis^1,3, Moritz Schwarz^1,4

1: Climate Econometrics, University of Oxford; 2: US Department of the Treasury; 3: University of Victoria; 4: TU Berlin

The Equilibrium Effect of Environmental Taxes on Prices and Product Variety in the Automobile Market

Naomi Feldman, Alon Eizenberg

Hebrew University of Jerusalem, Israel

Does Tax Avoidance Make Large Firms Even Larger?

Matej Bajgar¹, Petr Jansky¹, Tijmen Tuinsma²

1: Charles University, Prague; 2: KU Leuven, Belgium

Firms’ Responses And Welfare Implications Of A Size-dependent Enforcement Policy: Evidence From Taiwan

Elisa yu-chun Cheng, Hsing-Wen Han, Tzu-Ting Yang

Cornell University, United States of America

Ending Wasteful Year-End Spending: On Optimal Budget Rules in Organizations

Christoph Siemroth

University of Essex, United Kingdom

Moral Hazard among the Employed: Evidence from Regression Discontinuity

Ewa Galecka-Burdziak¹, Jonas Jessen², Robin Jessen^3,2, Andrew Johnston^4,2

1: Warsaw School of Economics; 2: IZA, Bonn; 3: RWI, Berlin; 4: UC Merced

Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs

Ella Mattinen¹, Youssef Benzarti², Jarkko Harju^3,1, Tuomas Matikka³, Alisa Tazhitdinova²

1: Tampere University, Finland; 2: University of California at Santa Barbara, US; 3: VATT Institute for Economic Research, Finland

Evaluating Compliance with the Track and Trace and Other Regulations in Pakistan's Cigarette Market

Estelle, Palmyre Dauchy¹, Hana Ross³, Amina Khan², Saeed Ansari⁴

1: University of Cape Town, United States of America; 2: Vital Strategies; 3: The Initiative; 4: The Initiative

How US Vapors Choose Among Different E-cigarette (EC) Models And Cigarettes In Response To Prices

Shaoying Ma, Sooa Ahn, Qian Yang, John FP Bridges, Ce Shang

The Ohio State University, United States of America

Substance-ial Investment Shifting: The Role of Substance in Anti-Tax Avoidance Rules

Ruby Doeleman

WU Vienna

Tax Haven Use And Employment Decisions: Evidence From Norway

Ronald Davies¹, Johannes Scheuerer²

1: University College Dublin, Ireland; 2: Norwegian University of Life Sciences, Norway

Treasure Islands, Real Jobs? The Impact of Reforming a Low-Tax Jurisdiction

Joana Garcia^1,2, Sónia Cabral¹, Raquel Miranda¹, Susana Peralta³, João Pereira dos Santos^4,5,6

1: Banco de Portugal, Portugal; 2: Universidade do Minho; 3: Nova School of Business and Economics; 4: Queen Mary University of London; 5: ISEG University of Lisbon; 6: Institute of the Study of Labor

Location, Financial and Real Effects of CFC Rules after the ATAD Implementation in the EU

Emilia Gschossmann, Alina Pfrang

University of Mannheim, Germany

Family Policies and Child-Related Earnings Gaps in Germany

Timm Bönke¹, Ulrich Glogowsky², Emanuel Hansen³, Holger Lüthen⁴, Dominik Sachs⁵

1: DIW Berlin; 2: JKU Linz; 3: Ludwig Maximilian University of Munich, Germany; 4: German Federal Ministry of Economic Affairs and Climate Action; 5: University of St. Gallen

Can Public Policy Change Gender Norms? Evidence from a Large Expansion of Paternity Leave in Denmark

Jakob Søgaard, Camille Landais, Anne Sophie Lassen, Henrik Kleven, Philip Rosenbaum, Herdis Steingrimsdottir

University of Copenhagen, Denmark

The Parenthood Penalty in Mental Health: Evidence from Austria and Denmark

Ulrich Glogowsky, Alexander Ahammer, Martin Halla, Timo Hener

Johannes Kepler University Linz, Austria

How Should We Design Parental Leave Policies? Evidence from Two Reforms in Italy

Valeria Zurla

CSEF University of Naples Federico II, Italy

Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market

Mathias Dolls, Clemens Fuest, Carla Krolage, Florian Neumeier

ifo Institute Munich, Germany

Hedonic Regression Models For Housing Taxation

Erlend Eide Bø, Odd Erik Nygård, Thor Olav Thoresen

Statistics Norway, Norway

Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate

Pascal Zamorski^1,2, David Gstrein^1,2, Florian Neumeier^1,2, Andreas Peichl^1,2

1: ifo Institut, Germany; 2: University of Munich

Does Statutory Incidence Matter? Evidence From The German Market For Real Estate Agents

Jörg Claussen¹, Katerina Dubovska¹, David Jia-Hui Streich²

1: University of Munich (LMU); 2: Catholic University Eichstaett-Ingolstadt

Work From Home, Stock Market Participation, and Inequality

Lorenz Meister¹, Lukas Menkhoff², Carsten Schröder³

1: DIW Berlin, Freie Universität Berlin, and Harvard University; 2: DIW Berlin and Humboldt-Universität zu Berlin; 3: DIW Berlin and Freie Universität Berlin

Early Withdrawals and Optimal Liquidity

Alina Kristin Bartscher, Patrick Moran, Henrik Andersen, Søren Leth-Petersen

Frankfurt School, Germany

Life Cycle Savings in a High-Informality Setting

Clement Joubert, Priyanka Kanth

World Bank, United States of America

Financial Literacy And Confidence - An Information Provision Experiment

Julia Peter, Jana Schuetz

Friedrich Schiller University Jena, Germany

The Impact of the COVID-19 Pandemic on Healthcare Utilization in South Korea

Eunkyeong Lee, Pyoungsik Kim

Korea Institute of Public Finance, South Korea

Longevity Transmission Across Generations in the US

Sandra Black¹, Neil Duzett², Adriana Lleras-Muney³, Nolan Pope⁴, Joe Price⁵

1: Columbia University, United States of America; 2: Texas A&M; 3: UCLA; 4: University of Maryland; 5: BYU

From Womb to Workforce: Exploring Early Origins of Earnings Inequality Using Tax Data

Mazhar Waseem¹, Timotej Cejka²

1: University of Manchester, United Kingdom; 2: University of California, Berkeley

The Effects of Austerity on Mortality: Evidence from the United Kingdom

Yonatan Berman, Tora Hovland

King's College London, United Kingdom

Navigating the Amazon: Pass-Through of Digital Service Tax

Rohit Reddy Muddasani¹, Dominika Langenmayr²

1: WU Vienna; 2: KU Eichstätt-Ingolstadt, WU Vienna, CESifo

Tax Revenue from Pillar One Amount A: Country-by-Country Estimates

Mona Barake^1,2, Elvin Le Pouhaer^1,2

1: PARIS SCHOOL OF ECONOMICS, France; 2: eu tax observatory

Pillar 2: Investor Expectations For Affected Firms And Their Competitors

Dave Goyvaerts

Ghent University, Belgium

EU-Wide Unitary Taxation: A Path to a Fair Corporate Tax System}

Miroslav Palanský^1,2, Alison Schultz²

1: Charles University; 2: Tax Justice Network

Gender Based Taxation and Statistical Discrimination

Jeanne Poulain

University of Lorraine, France

Understanding Trends in the German Income Distribution: 2001-2019

Eliana Coschignano, Robin Jessen

RWI, Germany

Intrahousehold Consumption Inequality over 23 Years: Evidence from Czechia

Marek Šedivý

Charles University, Czech Republic

Improving Tax Compliance at the Top: Evidence from Colombia

Juliana Londoño-Vélez¹, Pierre Bachas², Gabriel Zucman³

1: UCLA and NBER; 2: World Bank and ESSEC; 3: Paris School of Economics and UC Berkeley

When Bankers become Informants: Behavioral effects of Automatic Exchange of Information

Jeanne Bomare^1,2, Matthew Collin^2,3

1: Paris School of Economics; 2: EU Tax Observatory; 3: NMBU

Does Global Financial Transparency Improve Tax Compliance in Developing Countries?

Lauge Larsen², Niels Johannesen³, Nadine Riedel¹

1: University of Münster, Germany; 2: University of Copenhagen; 3: University of Oxford

The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty

Enea Baselgia

ETH Zurich, Switzerland

Reasons Behind Developing Countries’ Tax Revenue Losses: Paying Attention To The Provisions Of Their Tax Treaties With OECD Members

Pranvera Shehaj

Freie Universität Berlin, Germany

Transparency Rule and Stock Market Reaction: An Analysis of Country-by-Country Reporting in Developing Countries

Bathusi Gabanatlhong

Charles University, Czech Republic

The Mirage of Mobile Capital

Wei Cui

University of British Columbia, Canada

Impact of Double Taxation Agreement on FDI and Revenue Loss in Nepal

Bishal Chalise^1,2

1: Deakin University, Australia; 2: Tribhuvan University, Nepal

Education, Mobility and Redistribution

Pierre Pestieau, Maria Racionero

The Australian National University,

Inequality and Education Funding: Theory and Evidence from the U.S. School Districts

Calin Arcalean¹, Ioana Schiopu²

1: ESADE Business School, Spain; 2: ESADE Business School, Spain

Rethinking Wealth Inequality: The Role of Human Capital

Olle Hammar¹, Daniel Waldenström²

1: Linnaeus University; 2: Research Institute of Industrial Economics (IFN)

Optimal Non-linear Tax Schedule With Investment In Education

Michel Strawczynski

Hebrew University of Jerusalem, Israel

Taxation of Public Franchises with Persistent Demand Shocks

Marco Buso, Cesare Dosi, Michele Moretto

University of Padova, Italy

Out of Office, Out of Step? Re-election Concerns and Ideological Shirking in Lame Duck Sessions of the U.S. House of Representatives

Felix Schönenberger

Università della Svizzera Italiana, Switzerland

The Power of the Pen: Influences of Lobbying on the Legislative Procedure in Europe

Emilie Wojcieszynski, Vitezslav Titl

Utrecht University, Netherlands, The

“Hands off Cain:” the March 2020 wave of Italian prison riot

Silvia Coretti¹, Silvia Fedeli¹, Michele Santoni², Giovanni Suriano³

1: Sapienza, Università di Roma; 2: Università degli Studi di Milano; 3: Garante Nazionale delle Persone Private della Libertà, Roma

The Dynamics of Formal Employment During and After the Covid-19 Pandemic in Uganda

Kyle McNabb¹, Tina Kaidu², Susan Kavuma³

1: ODI, United Kingdom; 2: Uganda Revenue Authority; 3: Makerere University

Jobs, Workers, and Firms: Dissecting the Labour Market Effects of Finland’s COVID-19 Subsidy Program

Johannes Hirvonen^1,2, Otto Kässi¹, Olli Ropponen¹

1: Etla Economic Research, Finland; 2: Northwestern University, USA

Adverse Effects of Targeted Income Support for Self-Employed During the COVID-19 Pandemic

Benedikt Vogt², Kim Van Berkel³, Leonie Gercama², Egbert Lothar Wolfgang Jongen¹

1: Leiden University, Netherlands, The; 2: CPB; 3: SEO

Covid-19 Income Support Measures and Their Income Stabilising Effect for Employees and the Self-employed in 2021

Michael Christl¹, Silvia De Poli², Viginta Ivaškaitė-Tamošiūnė³

1: Universidad Loyola Andalucia and Global Labor Organization; 2: Universidad Complutense de Madrid; 3: Oxford Brookes University

Beyond Geography: Optimal Spatial Policies and Local Labour Supply

Marcel Henkel¹, Fabian Bald²

1: University of Bern, Switzerland; 2: Europa-Universität Viadrina, Germany

What if Commuting Has Demerit Properties?

Bart Defloor, Dirk Van de gaer

Ghent University, Belgium

The Welfare Impact Of Using Second-Best Uniform Taxes To Address Traffic Congestion

Johanna Brigitte Arlinghaus^1,2, Nicolas Koch^2,3

1: University of Oxford, United Kingdom; 2: Mercator Research Institute on Global Commons and Climate Change; 3: Potsdam Institute for Climate Impact Research

Tax Treatment of Commuter Cost

Odd Erik Nygård¹, Vidar Christiansen²

1: Statistics Norway, Norway; 2: University of Oslo

The Elasticity of Taxable Income Across Countries

Katarzyna Anna Bilicka¹, Nathan Seegert², Elena Patel²

1: Utah State University, United States of America; 2: University of Utah, United States of America

Corporate Income Taxation and Small Firms’ Responses

Théo Valentin

CREST ENSAE, France

Dividend Tax Credits, Corporate Taxes And The Elasticity Of Taxable Income Under Double Taxation: Evidence From Small Businesses

Javier Cortes Orihuela, Pablo Gutierrez Cubillos

Universidad de Chile, Chile

Back to the Future: Macro-data in Profit Shifting Research

Tibor Paul Hanappi, Sebastian Beer, Jan Loeprick

IMF, United States of America

Carbon Taxation In Emerging Economies

Johannes Gallé¹, Daniel Overbeck², Nadine Riedel³, Edson Severnini⁴, Rodrigo Oliveria⁵

1: MCC Berlin, Germany; 2: University of Mannheim; 3: University of Münster; 4: Carnegie Mellon Unviersity; 5: UNU-WIDER

Carbon Costs And Industrial Firm Performance: Evidence From International Microdata

Arjan Trinks¹, Erik Hille²

1: CPB Netherlands Bureau for Economic Policy Analysis, The Netherlands; 2: HHL Leipzig Graduate School of Management, Germany

Fuel Economy Standards and Public Transport

Julius Berger¹, Waldemar Marz^1,2,3

1: ifo Institute for Economic Research, Germany; 2: LMU Munich; 3: CESifo

Fuel Taxes, Driving, and Co2 Emissions: Quasi-experimental Evidence

Satu Maria Kuitunen^1,3,5, Tuomas Kosonen^3,5, Jarkko Harju^2,3,5, Marita Laukkanen^2,3,5, Kimmo Palanne^2,4,5

1: University of Helsinki, Finland; 2: Tampere University; 3: VATT Institute for Economic Research; 4: Aalto University; 5: Finnish Centre of Excellence in Tax Systems Research

The Global Minimum Tax and the Taxation of MNE Profit

Felix Hugger¹, Ana Cinta Gonzalez Cabral¹, Massimo Bucci², Maria Gesualdo², Pierce O'Reilly¹

1: OECD, France; 2: Ministry of Economy and Finance, Italy

Will the Global Minimum Tax Reduce Profit Shifting?

Tomáš Boukal¹, Petr Janský¹, Niels Johannesen³, Miroslav Palanský^1,2

1: Univerzita Karlova, Fakulta sociálních věd,Institute of Eocnomic Studies, Czech Republic; 2: Tax Justice Network, London, United Kingdom; 3: Saïd Business School, Oxford University, Oxford, United Kingdom

Strategic Incentives for Adopting the Global Minimum Tax

Wei Cui

University of British Columbia, Canada

The Threshold Effect In The Global Minimum Tax

Eric Bond¹, Thomas Gresik²

1: Vanderbilt University, United States of America; 2: Notre Dame Univeristy, United States of America

Transfer Pricing Strictness and the Demand for Tax Advisors

Julie Brun Bjørkheim¹, Johannes Scheuerer²

1: Norwegian School of Economics, Norway; 2: Norwegian University of Life Sciences, Norway

Transfer (Mis)pricing Of Multinational Enterprises: Evidence From Finland

Marika Sofia Viertola^1,2,3,4

1: VATT Institute For Economic Research; 2: Aalto University; 3: Helsinki GSE; 4: Finnish Centre Of Excellence In Tax Systems Research

Tax Avoidance in Digital Economy: Network Externalities and Transfer Pricing Regulations

Hiroshi Mukunoki¹, Hirofumi Okoshi²

1: Gakushuin University; 2: Okayama University

Affordable Housing and Labor Supply

Wolfgang Dauth¹, Andreas Mense¹, Matthias Wrede²

1: Institute for Employment Research Nuremberg (IAB), Germany; 2: FAU Erlangen-Nürnberg, Germany

Zooming Ahead: The Future of Work and Urban Real Estate

Simon Krause, Jean-Victor Alipour

LMU Munich & ifo Institute

What’s In A Label? On Neighbourhood Labelling, Stigma And Housing Prices

Henrik Andersson^1,2, Ina Blind³, Fabian Brunåker¹, Matz Dahlberg^1,2, Greta Fredriksson^1,2, Jakob Granath¹, Che-Yuan Liang^1,2

1: Uppsala University, Sweden; 2: Institute for Housing and Urban Research, Sweden; 3: Kristianstad University, Sweden

The Determinants of Tax Morale in India

Pooja Mohanlal Bhatia, Sthanu Nair

Indian Institute of Management Kozhikode, India

You’ve Got Mail: The Specific Deterrence Implications of Increased Reliance on Correspondence Audits

Sebastian Beer, Brian Erard, Matthias Kasper, Erich Kirchler

Walter Eucken Institut, Germany

Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions

Hoang Ha Nguyen Thi, Alfons Weichenrieder

Goethe University Frankfurt, Germany

The Market for Tax Havens

Sebastien Laffitte

Cy Cergy-Paris University, France

Measuring Firm Activity from Outer Space

Katarzyna Bilicka¹, André Seidel²

1: Western Norway University of Applied Sciences, Norway; 2: Utah State University

The Rise Of Conduit Countries Due To Unilateral Anti-BEPS Policies

Arjan Lejour^1,2

1: Tilburg University, Netherlands, The; 2: CPB Netherlands Bureau for Economic Policy Analysis

The Political Economy of Stranded Assets

Gilbert Kollenbach¹, Achim Hagen²

1: University of Hagen, Germany; 2: Humboldt University Berlin, Germany

Elections, Political Polarisation and Environmental Agreements

Sarah Spycher

University of Bologna, Italy

Self-enforcing Climate Coalitions for Farsighted Countries: Integrated Analysis of Heterogeneous Countries∗

Sareh Vosooghi¹, Maria Arvaniti², Rick Van der Ploeg³

1: KU Leuven, Belgium; 2: University of Bologna, Greece; 3: University of Oxford

Self-enforcing International Environmental Agreements and Altruistic Preferences

Mark Schopf

University of Hagen

Subgroup Decomposition of the Gini Coefficient: A New Solution to an Old Problem

Matthias Schief¹, Vesa-Matti Heikkuri²

1: OECD, France; 2: Tampere University

The Marriage Earnings Gap

Elena Herold¹, Luisa Wallossek²

1: ifo Institute, Germany; 2: LMU Munich, Germany

Income Persistence at the Top in Finland, 1995–2018

Marja Riihelä^1,3, Matti Tuomala^2,3, Elina Tuominen^2,3

1: VATT Institute for Economic Research; 2: Tampere University, Finland; 3: Finnish Centre of Excellence in Tax Systems Research (FIT)

The Anatomy of the Global Saving Glut

Luis Bauluz¹, Filip Novokmet², Moritz Schularick^3,4

1: CUNEF Universidad; 2: University of Zagreb; 3: Kiel Institute; 4: Sciences Po

The Effect Of Enhanced Financial Transparency On Aid Diversion

Jan Žalman

Faculty of Social Sciences, Institute of Economic Studies, Charles University, Prague, Czech Republic

The Effects of Earnings Disclosure by Policitians

Nils Wehrhöfer¹, Carina Neisser²

1: Deutsche Bundesbank, Germany; 2: University of Cologne

Salary Disclosure and The Value of Tax Privacy: Evidence from U.S. Nonprofits

Gerardo Roberto Sanz-Maldonado¹, Stephanie Karol²

1: University of Michigan, Ann Arbor; 2: U.S. Treasury Office of Tax Analysis

Impact of Offshore Financial Document Leaks on Affected Companies’ Stock Prices

Zuzana Odvárková

Charles University, Czech Republic

Incidence Of The Value Added Tax In The Context Of High Informality

Luciana Maria Galeano, Ana Paula Franco

University of Michigan, United States of America

Guess Who's Evading on Dinner: Experimental Evidence on the Incidence of Evasion

Albrecht Bohne¹, Giacomo Brusco^2,3, Leonardo M. Giuffrida^1,4,5

1: ZEW; 2: University of Tuebingen, Germany; 3: RSIT; 4: MaCCI; 5: CESifo

Incidence and Avoidance Effects of Spatial Fuel Tax Differentials: Evidence using Regional Tax Variation in Spain

Ander Iraizoz¹, Jose Maria Labeaga²

1: University of Oxford, United Kingdom; 2: UNED, Spain

Supplier Salience: Incidence, Market Entry & Welfare

Elisa Yu-Chun Cheng, Yeliz Kacamak, Eleanor Wilking

Cornell University, United States of America

Public Administrators as Politicians and Policy Outcomes

Zohal Hessami^1,2,3, Timo Häcker^4,5, Maximilian Thomas¹

1: Ruhr-University Bochum; 2: CESifo Munich; 3: IZA Bonn; 4: LSE; 5: civity Management Consultants

Networks and Yardstick Competition in the Digital Age: Evidence from Italy

Ben Lockwood¹, Francesco Porcelli², Michela Redoano³, Antonio Schiavone⁴

1: University of Warwick, UK; 2: Università degli Studi di Bri, Italy; 3: University of Warwick, UK; 4: Univeristà degli Studi di Bologna, Italy

Clever Politicians: Evidence from strategic bankruptcies in Italian municipalities

Massimo Bordignon, Davide Cipullo, Gilberto Turati

Università Cattolica del Sacro Cuore, Italy

Social Media, Political Accountability and Local Support for National Policies: Evidence from Italian Municipalities during Covid-19 Pandemic

Eleonora Alabrese¹, Federica Liberini², Francesco Porcelli³, Michela Redoano⁴, Antonio Russo⁵

1: University of Bath, United Kingdom; 2: QMUL, United Kingdom; 3: University of Bari, Italy; 4: University of Warwick, United Kingdom; 5: Imt-bs Paris, France

It Is Optimal To Tax Capital Income If People Get Utility From Wealth

Leslie J. Reinhorn

University of Durham, United Kingdom

Tax Arbitrage Through Closely-held Businesses: Implications for OECD Tax Systems

Tom Zawisza, Sarah Perret, Pierce O'Reilly, Antonia Ramm

OECD, France

Banks and Tax-Exempt Debt Arbitrage

James R. Hines Jr., Emily Horton

University of Michigan, United States of America

Taxing Paradise: Optimal Commodity Taxation with Tourists

Dylan T Moore

University of Hawaii at Manoa, United States of America

Taxing Secondary Residents

Tommy Krieger^1,2, Jan Kemper^1,3, Lukas Tohoff⁵, Enzo Brox⁴

1: Centre for European Economic Research (ZEW); 2: University of Konstanz; 3: University of Mannheim; 4: University of St. Gallen; 5: Humboldt University

The Effects of Holiday Vouchers on Domestic tourism: Evidence from a Public Sector Voucher Program in Romania

Smaranda Pantea¹, Ioana Ortan², Madalina Zamfir²

1: Prague University of Economics and Business, Czech Republic; 2: Ministry of Finance of Romania

Taxing Travellers: Quasi-Experimental Evidence from Germany

Sebastian Blesse¹, Jan Kemper², Valentin Kissmann³

1: ifo Institut - Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. Niederlassung Fürth, Germany; 2: ZEW Mannheim; 3: University of Göttingen

Labor Responses and Asymmetric Effects of Transitioning from Flat to Progressive Taxation

Marcelo Bergolo¹, Mathias Fondo^1,2

1: Instituto de Economia, Universidad de La Republica, Uruguay; 2: University of Bologna

Recent Trends in Labour Supply Elasticities in Germany

Maximilian Blömer

ifo Institute, Germany

Transitions between Employment and Self-Employment in Response to Differential Taxation

Justyna Klejdysz¹, Tomasz Zawisza²

1: ifo Institute, LMU; 2: OECD, IFS

Tax Cuts and Economic Activity: Does it Matter Where in the Income Distribution the Cuts are Targeted?

Byron Lutz¹, John Juneau²

1: Federal Reserve Board, United States of America; 2: University of California, San Diego, United States of America

Do Federal Transfers Stimulate Regional Economic Growth? Evidence from India

Kiran Kumar Kakarlapudi¹, Athira Karunakaran¹, Md Zakaria Siddiqui²

1: Gulati Institute of Finance and Taxation, India; 2: Jamia Millia Islamia, New Delhi, India

Decentralization and Development

Traviss Cassidy¹, Tejaswi Velayudhan²

1: University of Alabama, United States of America; 2: University of California Irvine

Assessing the Impacts of Alcohol Sales Restrictions

Tuomas Kosonen^1,2, Sami Jysmä^2,3,5, Arnaldur Stefansson⁴, Lukas Worku^2,5

1: VATT Institute for Economic Research; 2: Finnish Centre of Excellence in Tax Systems Research; 3: Labour Institute for Economic Research; 4: University of Iceland; 5: Tampere University

Tax Incentives for Innovation: Yes, but how?

Tibor Paul Hanappi, Li Liu

IMF, United States of America

Public Funding And Financial Constraints - Evidence From A Quasi-Natural Experiment

Nadine Weuschek

University of Muenster, Germany

Mind the Tap – How Volumetric Pricing Affects Residential Hot Water Consumption

Mikael Elinder¹, Xiao Hu², Che-Yuan Liang³, Shane Minckley⁴

1: Uppsala University, Sweden; 2: Swedish University of Agricultural Sciences; 3: Uppsala University, Sweden; 4: Independent

The Effect Of Unconventional Fiscal Policy On Consumption - New Evidence Based On Transaction Data

Winfried Koeniger, Peter Kreß

University of St. Gallen, Switzerland

Tax Loss Carry-backs as Fiscal Stimulus: Evidence from Small Corporations

Gabriella Massenz

Research Institute of Industrial Economics, Sweden

Household Debt and Government Spending Multipliers: Evidence from the UK

Sam van de Schootbrugge, Atsuyoshi Morozumi

University of Nottingham