What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that…
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices.…
In a joint initiative, the political leaders of France and Germany have proposed to set up a EUR 500 billion fund to support the recovery of the EU economy from the COVID-19 recession. The…
The ongoing process of digitalisation has contributed to strong growth in the platform economy. Online mediation platforms enable business interactions among consumers in order to exchange goods and services.…
We study the political economy of allocation decisions within a major state investment bank. Our focus is the European Investment Bank (EIB) - "The Bank of the EU" - which is the largest multilateral lending…
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…