This paper provides an empirical analysis of the effectiveness of tax subsidies implemented by the German government as a measure to combat evasion of taxes on services purchased by private households. Based on a theoretical analysis of the choice between formal and informal provision of...

This paper utilizes a unique micro data set on consumer durables to study the effect of consumption tax reforms on the time path of consumption. The dataset reports the monthly sales of individual products and their consumer prices in 22 European countries, which enacted numerous consumption tax...

This paper provides an empirical analysis as to what extent countries have been able to recover revenue losses from import duties due to trade liberalization policies through indirect taxes. In contrast to the existing literature, we identify major trade liberalization policies and explore their...