This study uses the Progress in International Reading Literacy Study (PIRLS) data, the only cross-national data having measured educational achievement during the COVID-19 pandemic, to investigate educational achievement decline of fourth graders across 21 European countries between 2016 and...

This paper estimates the causal effect of parental education on children’s education in 13 European countries, using representative data from the Survey of Health, Ageing and Retirement in Europe (SHARE). A novel instrumental variable approach is used to solve the endogeneity issue. We combine...

This paper estimates the causal effect of parental education on children’s education in 13 European countries, using representative data from the Survey of Health, Ageing and Retirement in Europe (SHARE). A novel instrumental variable approach is used to solve the endogeneity issue. We combine...

Although Switzerland is not a typical tax haven, Switzerlands legal system has some distinctive features that allows foreign individuals and companies to evade taxes. The most important is the distinction between tax evasion and tax fraud, with only the latter being a criminal offense. Therefore...