The aim of this paper is to analyze the effect of moral judgment, both collective and individual, on the acquisition of counterfeit goods. A second objective is to identify to what extent the purchase intention of counterfeits is useful as an indicator of the final decision to buy these...

We use network-analysis tools to identify communities in the web of exporters' destinations. Our network-based community measure is purely outcome-based; it captures multilateral rather than bilateral dependence across countries; and it can be calculated at the industry level. We next use our...

This paper uses transaction-level trade data to analyse the differences in export prices across and within Spanish manufacturing firms in the year 2014. The transactional nature of the database uncovers sizable differences in the price that an exporter charges for the same product and...

This paper examines the degree of convergence in social protection registered in the European Union during the 1970-99 period. To that end, we use Eurostat data and study the long-run properties of the data set using time series analysis. Our results indicate that there is no evidence of...

Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...

Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals - poverty and inequality reduction, and employment promotion, among others. Tax expenditures are widely used by EU Member States. However,...

In this paper, we present a dynamic scoring analysis of tax reforms for European countries. In this analysis we account for the feedback effects resulting from the adjustment in the labour market and for the economy-wide reaction to tax policy changes. We combine the microsimulation model...