This paper evaluates the effect of smoking bans in public places on the exposure to tobacco smoke of non-smokers and … variation in anti-smoking policies across US states, we show that smoking bans in public places can perversely increase the …, especially for those most exposed. We supplement this analysis by showing that bans have little effect on smoking cessation, and …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … Deutschland geschätzt. Basis für die Schätzung ist das umfangreiche Taxpayer-Panel, welches alle Steuermerkmale der Steuerzahler … in Deutschland für die Jahre 2001-2006 erfasst. Die Ergebnisse suggerieren, dass die permanente Steuerpreiselastizität …

such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …