“...This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification...”

“...This paper develops a model of tax competition with three countries that initially form a union where countries refrain from using different tax rates in...”

“...This is the first paper that assesses the importance of different stabilization channels of an unemployment insurance system for the euro area (EA). We provide...”

“...A large part of border crossing investment takes the form of international mergers and acquisitions. In this article, we ask how optimal repatriation tax...”

“...Die Globalisierung und damit die weitere Vertiefung der wirtschaftlichen Integration werden von verschiedenen Seiten infrage gestellt. In vielen Ländern sind...”

“...The corona crisis started in China and had great consequences for public health and the economy. In the meantime, high and rapidly growing numbers of cases of...”

“...We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing...”

“...The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper, we analyze the...”

“...The current debt crisis has given rise to a debate concerning deeper fiscal integration in Europe. The view is widespread that moving towards a 'fiscal union'...”

“...This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a...”