1. Discussion and Working Paper // 2014

    Tax Incidence in the Presence of Tax Evasion

    This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit…

  2. Discussion and Working Paper // 2014

    Innovation and Productivity in Services: Evidence from Germany, Ireland and the United Kingdom

    This paper examines the links between innovation and productivity in service enterprises. For this purpose, we use micro data from the Community Innovation Survey 2008 in Germany, Ireland and the United Kingdom,…