Medical experts have argued forcefully that using cigarettes harms health, prompting the adoption of myriad anti-smoking … policies. The association between smoking and mortality may, however, be driven by unobserved factors, making it difficult to … a teenager, which are arguably exogenous, on adult smoking participation and mortality. A one-dollar increase in teenage …

This paper investigates the impact of the public smoking ban which came into effect in Italy on January 2005 on … individual smoking behaviour. Current empirical evidence supports the existence of a negative effect of the Italian ban on … smoking prevalence and consumption in the general population. This is in contrast to what has been found in some other …

-corporate sectors in Germany. In doing so, we perform a counterfactual analysis and ask how the allocation of capital across sectors …

-shifting, are large. We test this prediction using confidential firm-level tax-return data for the local business tax in Germany …

-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …