1. Refereed Journal // 2018

    Tax refunds and income manipulation: evidence from the EITC

    Welfare programs are important in terms of reducing poverty, although they create incentives for recipients to maximize their income by either reducing their labor supply or manipulating their taxable income. In…

  2. Refereed Journal // 2018

    Social Integration in Two-Sided Matching Markets

    When several two-sided matching markets merge into one, it is inevitable that some agents will become worse off if the matching mechanism used is stable. I formalize this observation by defining the…

  3. Refereed Journal // 2018

    Balanced Budget Rules and Fiscal Outcomes: Evidence from Historical Constitutions

    This paper studies the reduced-form effects of constitutional-level balanced budget rules (BBRs) on scal outcomes. Using historical data for a large set of countries dating back to the nineteenth …

  4. Refereed Journal // 2018

    Educational inequality and intergenerational mobility in Latin America: A new database

    The causes and consequences of the intergenerational persistence of inequality are a topic of great interest among various fields in economics. However, until now, issues of data availability have restricted a…

  5. Refereed Journal // 2018

    Parental Background Matters: Intergenerational Mobility and Assimilation of Italian Immigrants in Germany

    We investigate the hypothesis of failed integration and low social mobility of immigrants. An intergenerational assimilation model is tested empirically on household survey data and validated against registry…

  6. Refereed Journal // 2018

    Dividendenstripping durch Cum/Ex- und Cum/Cum-Geschäfte – Analyse aktueller Entwicklungen

    Cum/Ex-Geschäfte mit Leerverkauf bezweckten eine mehrfacheErstattung von nur einmal gezahlter Kapitalertragsteuer. Daswar illegal und ist mittlerweile Gegenstand zahlreicher staats-anwaltschaftlicher…

  7. Refereed Journal // 2018

    Quasi-Monte Carlo application in CGE systematic sensitivity analysis

    The uncertainty and robustness of Computable General Equilibrium (CGE) models can be assessed by conducting a Systematic Sensitivity Analysis (SSA). Different methods have been used in the literature for SSA of…

  8. Refereed Journal // 2018

    Giving to versus Taking from In- and Out-Group Members

    In this experiment, we test whether subjects’ responses to variations in the action set in a dictator game depends on induced group identities. The action set includes choices in which the dictator can either…