This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998–2006. For the first time we account for employment effects which result from taxinduced wage...

This paper studies how imposing norms on contribution behavior affects individuals' intrinsic motivation. We consider an urban area in Germany where the Catholic Church collects a local church levy as a charitable donation, despite the fact that the levy is legally a tax. In cooperation with the...

Quotas for special groups of students often apply in school or university admission procedures. This paper studies the performance of two mechanisms to implement such quotas in a lab experiment. The first mechanism is a simplified version of the mechanism currently employed by the German central...