1. 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 …

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. Refereed Journal // 2018

    Generating Big Spatial Data on Firm Innovation Activity from Text- Mined Firm Websites

    Innovation is one of the major drivers of economic growth, where spatial processes of knowledge spillover play a vital role. Current practices in assessing firms’ innovation activity, including patent…

  8. Refereed Journal // 2018

    Household energy prices and inequality: Evidence from German microdata based on the EASI demand system

    This paper studies the distributional effects of rising energy costs for households. In contrast to most of the previous literature, our specification differentiates between electricity and heating demand and…

  9. Refereed Journal // 2018

    The Distribution of Material Footprints in Germany

    This study investigates the within-country heterogeneity of material footprints implied by households’ consumption in Germany. Material footprints are defined as the amount of biomass, minerals, and fossil…