Opaque products enable service providers to hide specific characteristics of their service fulfillment from the customer until after purchase. Prominent examples include internet-based service providers selling airline tickets without defining details, such as departure time or operating...

A major side effect of globalization is the erosion of the tax base due to the growing mobility of capital and the consequent international tax competition for capital. The potential loss of revenues is encouraging developing Asia's governments to look for alternative, nonconventional, nontax...

Die Kalte Progression schwächt die Verteilungswirkungen des Steuersystems und führt zu einer Ausweitung der Steuerquote, die sich der demokratischen Kontrolle entzieht. Die Beseitigung der Kalten Progression ist somit angezeigt. - In der öffentlichen Debatte wird zumeist auf die Kalte...

This project presents a continuation of the revenue forecast of the Free State of Saxony until 2025. For sustainable regional politics, more transparency in political decision-making, and especially in the current financial and economic crisis, a continuously updated revenue forecast is of great...

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...

This paper provides estimates for the base elasticities of Dutch taxes, paying particular attention to differences between short-and long-term elasticities, and allowing for asymmetric adjustment. Estimates are presented for five tax categories for the period 1970-2005, after making appropriate...

We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and...