Policy-makers show an increasing interest in “nudges” – behaviorally motivated interventions that steer people in certain directions but maintain freedom of consumer choice. Despite this interest, little evidence has surfaced about which population groups support nudges and nudging. We...

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Interest groups differ in the choice of strategy that they use to influence public policy. Some mainly try to gain access, that is, have direct contacts with decision-makers, whereas others tend to “go public”, that is, launch campaigns that aim to mobilize the broader public. We argue that...