We study the effects of municipal mergers on voter turnout in a difference-in -differences framework, using data from a wave of municipal mergers in Finland in 2009. Analysing two pre-merger elections and three post-merger elections, spanning a total of 17 years, we find that municipal mergers...

Why do the electorate vote or abstain from voting under competitive authoritarianism? Elite rent seeking and rent distribution are recognized as main determinants of turnout in authoritarian elections, but the logic of voting decision on the side of an oppositional electorate remains...

The income gradient in political participation is a widely accepted stylized fact. This article asks how income effects on political involvement unfold over time. Using nine panel datasets from six countries, it analyzes whether income changes have short-term effects on political involvement,...

An influential citizen wants to get away with tax evasion, a risky practice that can trigger audits resulting in sanctions. To reduce the chances of being audited, he can invest in the complexity of his evasion scheme —which we call "brains". The probability that an audit results in a sanction...

The income gradient in political participation is a widely accepted stylized fact. This article asks how income effects on political involvement unfold over time. Using nine panel datasets from six countries, it analyzes whether income changes have short-term effects on political involvement,...

This paper measures and analyzes explicit returns to United States firms through lobbying efforts and motivated expenditures at the federal level. The dependent variables of interest in this analysis are unrecognized tax benefits and adjusted marginal tax rates. Using a combination of multiple...

This study evaluates the impact of the second home restriction (Lex Weber) on construction investments in Switzerland. Different specifications and variations are defined, and the changes in investment behaviour are analysed. A first basic model considers the variation in investments through a...

This paper tests the implication of the Stolper-Samuelson theorem that capital-poor individuals prefer more trade openness in poor (capital-scarce) countries and less trade in rich (labor-scarce) countries, by using a broad panel of countries and new exogenous determinants of trade openness....

[enteThe question of the links between inequality and democraty is still the subject of an intense academic debate. We revisit this question by taking explicitly into account the interactions between the level of of socio-political stability and inequality in order to measure their impact on...

We examine how donor government ideology influences the composition of foreign aid flows. We use data for 23 OECD countries over the period 1960‐2009 and distinguish between multilateral and bilateral aid, grants and loans, recipient characteristics such as income and political institutions,...