In this paper, we illustrate the tax attractiveness of EU countries as investment locations over time in terms of effective average tax rates and evaluate potential tax reform options. Our quantitative…
Exploiting the staggered implementation of board gender quotas in Europe, this study examines their effect on firms’ environmental, social, and governance (ESG) performance. I find that firms’ environmental and…
About half of government expenditure in the United States takes the form of government consumption (e.g., education, defense, infrastructure). In many studies of post-tax inequality based on the DINA framework…
We examine financial literacy in Germany and its relevance for financial wellbeing. Using data from the Panel on Household Finances collected in 2021, we show that about 62% of German households answer the Big…
This study explores the long-run effects of a temporary scarcity of a consumption good on preferences towards that good once the shock is over. Specifically, we focus on individuals who were children during…
Economists tend to view a uniform emissions price as the most cost-effective approach to reducing greenhouse gas emissions. This paper scrutinizes the assumptions in general equilibrium which underlie the…
One strategy for promoting female leaders in science and technology professions is to appoint more women to the committees that select leaders. Unfortunately, evidence from other settings, such as committees for…
