We study preferences for tax simplification using new survey and experimental data for a representative sample of the German population. General wisdom seems to suggest that most tax systems are overly complex…
We assess the influence of moneyed interests on legislative decisions. Our theory predicts that the vote outcome distribution and donation flows in a legislature feature a discontinuity at the approval threshold…
We investigate the long-run effects of government surveillance on civic capital and economic performance, studying the case of the Stasi in East Germany. Exploiting regional variation in the number of spies and…
We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset…
We exploit a novel survey of recently arrived asylum seekers in Germany in order to estimate the degree of intergenerational mobility in education among refugees and compare it to the educational mobility of…
In dieser Studie werden auf der Basis einer Weiterentwicklung des ZEW Mikrosimulations-modells des Abgaben- Steuer- und Transfersystems fiskalische und individuelle Nettoerträge und Renditen von…
