This note proposes the continuous treatment approach as a valuable alternative to propensity score matching for evaluating economic effects of merger and acquisitions (M&As). This framework allows to consider the variation in treatment intensities explicitly, and it does not call for the...

This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that trades off costs and benefits of...

Im vorliegenden Beitrag werden die Handelseffekte der EU-Integration Österreichs quantifiziert. Als Datenbasis werden Exporte aus und Importe nach Österreich für 190 Handelspartner und 68 Industriebranchen zwischen 1988 und 2014 verwendet. Empirisch werden im Rahmen eines zweistufigen...