1. Refereed Journal // 2016

    The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria’s Double Tax Treaty Network

    To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze Austrian tax treaty policy. We find that developing countries are likely to expect both…

  2. Refereed Journal // 2016

    Inequality of Opportunity: East vs. West Germany

    The case of German reunification has been subject to extensive research on earnings inequality and labour market integration. However, little is known about the development of equality of opportunity (EOp) in…

  3. Refereed Journal // 2016

    Pre-auction or post-auction qualification?

    We compare auctions with bidder qualification before or after the bidding process. We show that although post-auction qualification is more efficient, the auctioneer prefers pre-auction qualification when…