This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income...

The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by accomodations of the different tax systems to a...

This study aims to analyze the evolution of Brazilian agricultural production from the 1960s to now. We will summarize some of the main findings from the historical view of Brazilian agriculture development. The arguments should rest here on how technical change and the national system of...

We study the causal impact of invalidating marginally valid patents during post-grant opposition at the European Patent Office on affected inventors' subsequent patenting. We exploit exogenous variation in invalidation by leveraging the participation of a patent's original examiner in the...