This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong...

This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong...

This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong...

Das erste Kapitel, gemeinsam mit Dominik Sachs geschrieben, untersucht die optimale Gestaltung von integrierten Bildung Finanz- und Steuersystemen. Wir zeigen, dass eine integriertes Bildungs- und Steuersystem, in dem die Regierung Darlehen an Studenten mit gekoppelt mit einkommensabhängigen...