1. Refereed Journal // 2014

    Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

    Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax…

  2. Refereed Journal // 2014

    Designing an Emissions Trading Scheme for China - An Up-to-date Climate Policy Assessment

    We assess recent Chinese climate policy proposals in a multi-region, multi-sector computable general equilibrium model with a Chinese carbon emissions trading scheme (ETS). When the emissions intensity…

  3. ZEW Discussion Paper No. 14-015 // 2014

    Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

    Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…

  4. ZEW Discussion Paper No. 14-014 // 2014

    Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure

    This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this…

  5. ZEW Discussion Paper No. 14-013 // 2014

    Exporting and Labor Demand: Micro-level Evidence from Germany

    It is widely believed that globalization affects the extent of employment and wage responses to economic shocks. To provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity…