Publications of the Research Unit Corporate Taxation and Public Finance

Clustered bids and a missing mass of nearly tied bids have both been proposed as markers of collusion. We present causal empirical evidence from an actual pro- curement cartel that bidding involves both…

Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…

A sensible fiscal policy is a central element of economic policy and – through taxes and public spending – influences a country’s competitiveness. The settings of fiscal policy have changed very much due to…

Scholars and policymakers have long recognized the potential of public procurement as an industrial policy tool to incentivize innovation. However, it remains unclear to what extent this potential has been…