This paper studies the reduced-form effects of constitutional-level balanced budget rules (BBRs) on scal outcomes. Using historical data for a large set of countries dating back to the nineteenth …
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax…
We study the short term effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Our sample…
As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to…
