We analyze the differences in the socioeconomic profiles between suicide terrorists and ‘regular’ militants using a dataset of 1596 militants (including 209 suicide terrorists) from Hamas and Palestinian Islamic Jihad (PIJ). We find that suicide terrorists are better educated, younger, less...

We investigate the effect of elections on underreporting COVID-19 mortality, measured as the difference between excess mortality and official statistics. Our identification strategy takes advantage of a natural experiment of the unanticipated onset of the Coronavirus pandemic in 2020 and the...

Wir analysieren die Wirkung der Dezentralisierung auf die Korruption am Beispiel Indonesiens. Aus theoretischer Sicht ist der Effekt unbestimmt: Zwar erhöht die größere Nähe der Betroffenen zu den Entscheidungsprozessen ihre Eingriffs- und Partizipationsmöglichkeiten, und auch der...

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...

Traditional explanations for the existence of barter trade have only very limited explanatory power. In particular, barter trade can neither overcome liquidity shortages nor make up for marketing deficiencies. It is argued that barter trade makes sense only in the presence of interventions in...

Tax competition of two countries for foreign direct investment is analyzed in a Bertrand-Edgeworth dyopoly model. In the Symmetrie case zero-taxation is the unique equilibrium in pure strategies. If assymmetries are introduced only e-equilibria will exist. However, if the tax rate applies to...

Contrary to the wide-held perception that increased international competition will lead to the erosion of environmental standards we show that economic integration, such as NAFTA, may instead lead to tighter environmental control. In maximizing political support the administration will trade off...

This paper examines the possibility of a domestic producer evading taxes and duties by misstating the price of an imported intermediate good. In a qualitative response model it is shown that goverment's revenue maximizing behavior implies a detection function which depends positively on the...

The paper addresses the question whether voters would favor a restriction on capital exports to the East, and if so, to what extent. In a two country framework, it is shown that an unrestricted capital outflow is not optimal, in the traditional sense of a social welfare maximizing benevolent...

We analyze the determinants of Islamophobia using the only nation-wide anti-Islam referendum ever, which was held in Switzerland in 2009 and led to the prohibition of minarets. We find economic, environmental, and cultural factors as well as the presence of Muslims to determine voting behavior....