This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the 'cut rate - broaden base' approach, as governments increasingly align...

This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...

There are widespread political concerns about rising demographic dependency ratios, especially old-age dependency ratios following population aging globally. This study discusses long-term trends in Health-Adjusted Dependency Ratios, accounting for both child and old-age dependency as well as...

This paper documents substantial fiscal waste in the context of one the world's largest regional development programs - the EU Cohesion Policy. We study Italy, and find that 20% of funding commitments are never paid out and funneled into unfinished or never-started projects. In our setting, this...

This paper documents substantial fiscal waste in the context of one the world's largest regional development programs - the EU Cohesion Policy. We study Italy, and find that 20% of funding commitments are never paid out and funneled into unfinished or never-started projects. In our setting, this...

We study changes in job reallocation in Europe after 2000 using novel micro- aggregated data that we collected for 19 European countries. In all countries, we document broad-based declines in job reallocation rates that concern most econo- mic sectors and size classes. These declines are mainly...

We study changes in job reallocation in Europe after 2000 using novel microaggregated data that we collected for 19 European countries. In all countries, we document broad-based declines in job reallocation rates that concern most economic sectors and size classes. These declines are mainly...

We study changes in job reallocation in Europe after 2000 using novel microaggregated data that we collected for 19 European countries. In all countries, we document broad-based declines in job reallocation rates that concern most economic sectors and size classes. These declines are mainly...