Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

Unsere Untersuchungen zeigen flächendeckend für Deutschland, dass kreisfreie Städte im Vergleich zu kreisangehörigen Gemeinden im Durchschnitt über eine höhere Wirtschafts- und Steuerkraft verfügen. Danach erwirtschaften kreisfreie Städte ein Bruttoinlandsprodukt (BIP) von 50.854 € pro...

States merge local governments to achieve economies of scale. Little is known to which extent mergers of county-sized local governments reduce expenditures, and influence political outcomes. I use the synthetic control method to identify the effect of mergers of large local governments in...

By lending to SMEs at low geographical distance, banks can realise competitive advantage due to enhanced access to soft information that allows the better screening of firms. As especially regional banks lend at a low distance, the decentralised German banking system is deemed ideal for SME...

Distribution of fiscal income among municipalities - which are constitutionally federal official entities in Brazil - is highly unequal. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities concentrate resources and quality public...

Brazil has constitutionally adopted a Unified Health System (SUS) since 1988. SUS is designed so that central government, states and municipalities together offer public, free for all full health coverage. The complexity and territorial arrangement of SUS have been developed in such a way that...

Many governments subsidize electric mobility (E-mobility) to increase the share of electric vehicles (EV) in the car fleet. This aims at reducing carbon emissions. Despite that there is not much research on the full economic costs and benefits of this measures. There are only a few Cost Benefit...

There have been numerous studies of the "impact" of HEIs on their host regions. These have typically focused on the demand for goods and services in the host region. The best of these studies employ regional input-output analyses. However, there has developed a "policy scepticism" about the...