By exploiting a commuting policy that led to a sharp and unexpected inflow of Czech workers to areas along the German-Czech border, we examine the impact of an exogenous …
The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect …
We show that labor market transaction costs explain why the smallest farms are more efficient than slightly larger farms in most low-income countries and that increases in …
We measure labor demand and supply shocks at the sector level around the COVID-19 outbreak by estimating a Bayesian structural vector autoregression on monthly statistics of …
JH Heckemeyer, M Overesch - Canadian Journal of Economics …, 2017 - Wiley Online Library
This paper provides a quantitative review of the empirical literature on profit‐shifting behaviour of multinational firms. We synthesize the evidence from 27 studies and find a …
This paper makes the following original contributions to the literature.(i) We develop a simpler analytical characterization and numerical algorithm for Bayesian inference in …
A Antinyan, Z Asatryan - ZEW-Centre for European Economic …, 2019 - papers.ssrn.com
Taxpayer nudges-behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers-are used increasingly by …
We study the deterioration of employment in middle-wage, routine occupations in the United States in the last 35 years. The decline is primarily driven by changes in the propensity to …
We measure labor demand and supply shocks at the sector level around the COVID-19 outbreak by estimating a Bayesian structural vector autoregression on monthly statistics of …