Using the German local business tax as a testing ground, we empirically investigate the impact of firm agglomeration on municipal tax setting behavior. The analysis exploits a rich data source on the population of German firms to construct detailed measures for the communities' agglomeration...

The purpose of this paper is to assess if parents exert an influence on the occupation choices of their children. Using data from the German Socioeconomic Panel (SOEP), we find a high persistency of occupational decisions across fathers and children using nested and conditional logit models. To...

The purpose of this paper is to test for tax enforcement spillovers within economic and spatial networks. Using the population of corporate tax returns for the years 2009 to 2015, we can show that tax audits exert a positive and significant effect on the tax liability of non-targeted neighboring...

A significant share of firms in developing countries is not registered for income taxation. Expanding the tax net is a priority for many governments, but most formalization policies proved relatively ineffective in bringing firms into the tax net. We show that snapshot-synchronizations of the...

In vielen Ländern hat die Reaktion auf die Covid-Pandemie tiefe Löcher in die staatlichen Kassen gerissen. Die deutsche Politik diskutiert deshalb über eine einmalige Vermögensabgabe zur Senkung der Schuldenquote. Der Wissenschaftliche Beirat beim Bundesministerium der Finanzen (2021) hat...

In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...

We use a laboratory experiment to investigate the behavioral effects of obligations that are not backed by binding deterrent incentives. To implement such 'expressive law' we introduce different levels of very weakly incentivized, symmetric and asymmetric minimum contribution levels...