To estimate the impact of profit taxation on the financial leverage of corporations, this study uses a pseudopanel constructed from comprehensive corporate tax return microdata for the period 1998–2001, which saw the introduction of major corporate tax reform in Germany. Financial leverage...

This paper studies the implementation of quotas in matching markets. In a controlled laboratory environment, we compare the performance of two university admissions procedures that both initially reserve a significant fraction of seats at each university for a special subgroup of students. The...

Several German states recently introduced tuition fees for university education. We investigate whether these tuition fees influence the mobility of university applicants. Based on administrative data of applicants for medical schools in Germany, we estimate the effect of tuition fees on the...