In the course of the “Panama Papers” discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would...

Traditional least squares estimates of the responsiveness of gasoline consumption to changes in gasoline prices are biased toward zero, given the endogeneity of gasoline prices. A seemingly natural solution to this problem is to instrument for gasoline prices using gasoline taxes, but this...

This thesis aims to deepen the theoretical understanding of tax evasion. It focuses particularly, but not exclusively, on corporate tax evasion. Using microeconomic theory, especially contract-theoretic methods, chapters 2 and 3 analyze two features distinguishing corporate from individual tax...