With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide … probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find … that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …

Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various … different interpretations of the tax law. Moreover, investors generate model-specific tax uncertainty by using simplified models … that anticipate the actual tax base incorrectly. I analyze the effects of stochastic taxation on investment behavior in a …

Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion … among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …

This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects … prime-age workers in the presence of a tax benefit link, thereby creating a policy trade-off in stimulating aggregate labor … how it depends on the behavioral supply elasticities on the extensive and intensive margins and the effective tax rates …

implications of countercyclical fiscal policy for France, Germany and the UK. The model incorporates real wage rigidity which is …

theory of knowledge hierarchies in an industry equilibrium model of monopolistic competition to examine how the economic … test the theory with original and matched parent and affiliate data on the level of decentralization of 660 Austrian and …

welfare maximizing tax structure. We calibrate the model to German household data and a 30 percent emission reduction goal …-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax …

household survey data from Germany. Second, we build a New Keynesian model with incomplete asset markets and labor market …