Publications of the Research Unit Corporate Taxation and Public Finance

Voters dealing with jurisdictional merger decisions face a trade-off between economies of scale and preference costs. Larger jurisdictions may offer cost advantages, yet the downside is that policies in larger…

I study a case of market sharing agreements to provide evidence of coordination between colluding firms on the degree to which they compete against each other (henceforth referred to as head-to-head competition)…

In this paper we investigate behavioral constraints to savings among smallholder farmers in rural Ethiopia. Increasing savings by overcoming such behavioral constraints has been documented to have positive…

Although numerous euro area reforms have been carried out in the last decade, fostering economic crisis resilience and convergence among Member States remains high on the agenda. This policy brief draws on…

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…

Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…

Tax benefits (or "tax expenditures") are important, broadly applicable and potentially efficient instruments for creating incentives for private activities and for promoting numerous policy objectives (for…