In Becker et al. (2013a,b), we proposed a theory to explain giving behaviour in dictator experiments by a combination of selfishness and a notion of justice. The theory was tested using dictator, social planner, and veil of ignorance experiments. Here we analyse gender differences in preferences...

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...

We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...

We contribute to the empirical literature on the debt bias of corporate income taxation through a micro-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform that came into effect in January 2006 as an...

We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...

We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the introduction of the so-called ACE corporate tax reform in Belgium that came into effect in January 2006 to evaluate this relationship in a quasiexperimental setting based on...

We study the labor supply effects and welfare implications of introducing a universal means-tested old-age assistance program in times of very limited social protection. We take advantage of a unique historical reform: The Old-Age Pension Act (OPA) of 1908, which, for the first time, provided...

The time people spend traveling has far reaching implications for their health and for environmental outcomes. Urban planning paradigms – such as that of the “15-minute city” – have consequently endeavoured to bring key services and amenities to residents within a walkable or cycleable...

Anticipatory humanitarian assistance is a novel approach to aid in the context of weather disasters, drawing on meteorological forecasts. Using a randomized study design, we analyze the impact of anticipatory cash transfers distributed to pastoralist households in Mongolia during an extreme...

Identifying the incidence of free-ridership is significant to a range of issues relevant to program evaluation, including the calculation of net program benefits and more general assessments of political acceptability. Estimates of free-ridership in the area of energy policy frequently rely on...