The classical trade-off between equity and efficiency is central to income tax policy. On the one hand, higher taxes imply more resources to redistribute; but on the other hand, they might negatively affect incentives to work and the reporting of income itself. The design of tax and transfer...

The elasticities of taxable and broad income are key parameters in tax policy analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis using information from 51 studies containing 1,448 estimates. Heterogeneity in reported...

The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income...

The elasticity of taxable income (ETI) is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My...

Public disclosure laws on politicians' outside income aim to enhance electoral accountability, but their effects remain unclear and may backfire. Using a German disclosure reform, administrative tax data, and a difference-in-difference design, we show that MPs increased their outside income...

[Einleitung] Im Zentrum von Verteilungsdebatten stehen meist monetäre Größen, wie insbesondere die Höhe und Struktur von Einkommen und Vermögen nach Steuern und Transfers. Aber auch die kostenfreie oder vergünstigte Versorgung mit Gütern und Dienstleistungen durch die öffentliche Hand...

This analysis is an independent replication of Heft-Neal et al. (2020). The original authors (HBBVB) provide evidence that particulate matter air pollution increases infant mortality in 30 African nations between 2000 and 2015. They provide three effect estimates. Using ordinary least squares, a...

[Introduction:] This is a replication of Mayshar et al. (2022) (henceforth MMP).1 The article posits that the state (defined as societal hierarchy such as tax-levying elites) originated from cultivation of appropriable cereal grains, contrary to the conventional theory that the state originated...

There is extensive evidence of hiring decisions being biased with respect to applicant race and gender. We look at the other side of the hiring transaction, presenting what we believe to be first systematic investigation of bias in labor supply. In a choice experiment we examine decisions of job...

There is extensive evidence of hiring decisions being biased with respect to applicant race and gender. We look at the other side of the hiring transaction, presenting what we believe to be first systematic investigation of bias in labor supply. In a choice experiment we examine decisions of job...