Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits...

This paper analyses the effect of the presence of German language learning opportunities abroad on migration to Germany. We use information on the presence of the Goethe-Institut (GI), which is an association that promotes German culture and offers language courses and standardized exams. Our...