With a representative survey of 1,214 participants conducted in early 2022, this study investigates the impact of the COVID-19 pandemic on marriage and childbirth in Iran. The results of the empirical investigation using logistic regressions suggest that the experience of unemployment due to the...

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...