Reliance on stereotypes is a persistent feature of human decision-making and has been extensively documented in educational settings, where it can shape students’ confidence, performance, and long-term human capital accumulation. While effective techniques exist to mitigate these negative...

This paper investigates how tax revenue elasticities develop with respect to their tax base and analyses the specific impact of the business cycle. The main novelty of the paper is to use revenue data net of discretionary tax measures. Based on an EU country panel for the period 2001-13, we...