The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...

The focus of this study is rent in the diamond industry. Based on extensive datasets and a discussion of all relevant costs, we present resource rent statistics from the diamond industry in key producer countries in emerging economies such as Angola, Botswana, Democratic Republic of the Congo,...

In its 2015 Final Report on 'Measuring and Monitoring BEPS, Action 11', the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods using...

In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...

In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between...

Is green consumerism beneficial to the environment and the economy? To shed light on this question, we study the political economy of environmental regulations in a model with neutral and green consumers where the latter derive some warm glow from buying a good of higher environmental quality...

The geography of corporate profit shifting is often presented in public discourse in simplistic and inaccurate terms. Not only can this easily mislead audiences, but it shapes political responses to the problem in such a way as to undermine the prospects for genuine progress. In this paper, we...

This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software. We review Zanzibar's tax and benefit arrangements and the potential household survey dataset that would underpin the model, and we conclude...

In this paper, we present the processes of public debt development in Kosovo for the period of its functioning, respectively from 2009 until 2018. There is no long history of it, but there is a dynamic constant growth. The methodology used in this paper is based on empirical study analysis, and...

Technology and digitalization are transforming economic activity, but tax policies are lagging behind. The development also encompasses a broad shift in value-creation, with less emphasis on physical production and more on soft knowledge/intangibles, notably copyrights, firm-specific processes,...

Das Kompetenznetzwerk Nutztierhaltung, das Bundesministerin Klöckner 2019 als strategisches Beratungsgremium für die zukünftige Nutztierhaltung eingerichtet hat, hat der Ministerin am 11. Februar 2020 ein Empfehlungspapier übergeben. Zentrale Aussage darin ist die Einführung einer...

Tech giants such as Google and Facebook generate significant amounts of advertising income, which is mainly reported in low-tax countries. This has created a policy discussion of how to re-align the location of value creation and taxation. The success of the business model of these digital...

Going to university is a very good investment for most students. Over their working lives, men will be £130,000 better off on average by going to university after taxes, student loan repayments and foregone earnings are taken into account. For women, this figure is £100,000. (These and other...

In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between...

This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software. We review Zanzibar's tax and benefit arrangements and the potential household survey dataset that would underpin the model, and we conclude...

This paper analyses government instruments in terms of reducing market inequality. Government redistribution, realized through public spending and taxation, could be considered as a key element in order to ensure a more equal distribution of income between households. The first part of the paper...

This paper provides evidence from a fragile state that citizens demand more of a voice in the government when it tries to tax them. I examine a field experiment randomizing property tax collection across 356 neighborhoods of a large Congolese city. The tax campaign was the first time most...

"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...

Capital income subsidies, and reliance on indirect consumption taxes have created an increasingly regressive overall tax system in the UK, US and elsewhere, with proportionately much greater impact on the poor than on the rich, and welfare cuts under ten years of austerity have had the largest...

Tobacco consumption, as well as the consumption of any other psychoactive substances, lead to addictions, which is a serious problem that modern societies have to face. To reduce the negative consequences of nicotine consumption and to provide sustainable development, many governments, in both...

The geography of corporate profit shifting is often presented in public discourse in simplistic and inaccurate terms. Not only can this easily mislead audiences, but it shapes political responses to the problem in such a way as to undermine the prospects for genuine progress. In this paper, we...

This paper investigates the role of elite philanthropy in the context of rising global inequality, asking whether large-scale philanthropic donations by elites are well placed to help tackle structural inequality. The challenges posed by such "plutocratic philanthropy" are explored through...

"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes funding through debt more attractive. In this paper, we explore how regulatory levies affect bank capital structure, depending on corporate income taxation. Based on bank balance...

Is green consumerism beneficial to the environment and the economy? To shed light on this question, we study the political economy of environmental regulations in a model with neutral and green consumers where the latter derive some warm glow from buying a good of higher environmental quality...

Is green consumerism beneficial to the environment and the economy? To shed light on this question, we study the political economy of environmental regulations in a model with neutral and green consumers where the latter derive some warm glow from buying a good of higher environmental quality...