The aim of this study is to determine effective tax rates for the 28 EU countries as well as Switzerland, Norway, Republic of Macedonia, Turkey, USA, Canada and Japan. The calculation of domestic and…
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and…
This paper examines the determinants of sector-specific regulation imposed on broadband markets related both to efficiency objectives of regulators and to those of narrowly defined interest groups. We test…