We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...

Fiscal rules are a frequent policy measure to restrict deficit-taking among incumbent politicians. In times of increased and sustained investment needs to mitigate the consequences of climate change, and to promote the digital and structural transformation, fiscal rules have become subject to...

Fiscal rules are a frequent policy measure to restrict deficit-taking among incumbent politicians. In times of increased and sustained investment needs to mitigate the consequences of climate change, and to promote the digital and structural transformation, fiscal rules have become subject to...

Using the new unit root test by Phillips et al. (2011) we show that the Target balances of the German Bundesbank have been exploding from the beginning of 2009 to the beginning of 2013. By implementing a full-allotment policy and reducing the required minimum quality of collaterals in October...

We compiled data on all United Nations General Assembly resolutions on which voting took place between January 1990 and June 2013 and find a preoccupation with one country: in 65 percent of instances in which a country is criticized in a resolution, the country is Israel, with no other country...

We examine whether conservative politicians are less likely to support same-sex marriage when they run for office in safe districts using new data based on a roll-call vote in the national German parliament. The results show that the margin of the majority for the incumbent in the previous...