Research

Work in Progress:

Shaming for Tax Enforcement: Evidence from a New Policy
(with L. Treber), CEPR Discussion Papers, DP13194, 2018
VoxEU article

Building Fiscal Capacity (with A. Gumpert)

DFG grant Building Fiscal Capacity (FISCAP) (2020-2023, Co-PI, € 695,000)

RCN grant Successful Advances in Fiscal ARchiItecture (SAFARI): Evidence from a new tax in Zanzibar (2021-2024, Project Manager, € 1.1 million)

 

Publications:

Selection of Publications:

Water the Flowers You Want to Grow: Evidence on Private Recognition and Charity Loyalty
(with B. Bittschi and J. Rincke), European Economic Review, 131, 103624, 2021

Settlement location shapes the integration of forced migrants: Evidence from post-war Germany
(with S. Braun), Explorations in Economic History, 77, 101330, 2020
VoxEU article

Firms’ Financial and Real Responses to Credit Supply Shocks: Evidence from Firm-Bank Relationships in Germany
(with F. Fossen and M. Simmler), Journal of Financial Intermediation, 41, 100773, 2020

Flipping a Coin: Evidence from University Applications
(with D. Kübler and G. Weizsäcker), Journal of Public Economics, 167, 240–250, 2018

Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany
(with H. Kleven, I. Rasul and J. Rincke), American Economic Journal: Economic Policy 8(3), 203–232, 2016

Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany
(with P. Boyer and J. Rincke ), Journal of Public Economics 144, 140–153, 2016

 

More Publications...
Do Individual Put Effort Into Lying? Evidence From a Compliance Experiment
(with T. Lohse), Journal of Economic Psychology, 71, 74-87, 2019

Sharing the Burden: Empirical Evidence on Corporate Tax Incidence
(with P. Rattenhuber and V. Steiner), German Economic Review, 20, e107-e140, 2019

Implementing Quotas in University Admissions: An Experimental Analysis
(with S. Braun, D. Kübler and A. Westkamp), Games and Economic Behavior 85, 232–251, 2014

Financial Leverage and Corporate Taxation. Evidence from German Corporate Tax Return Data
(with V. Steiner), International Tax and Public Finance 21(1), 1–28, 2014 (lead article)

User Cost Elasticity of Capital Revisited
Economia 81, 161–186, 2014

Debt and Equity in Domestic and International Tax Law. A Comparative Policy Analysis
(with W. Schön et al.), British Tax Review 2, 146–217, 2014

Do Tuition Fees Affect the Mobility of University Applicants? Evidence from a Natural Experiment
(with J. Storck and K. Wrohlich), Economics of Education Review 31(1), 155–167, 2012

Profit Taxation and the Elasticity of the Corporate Income Tax Base. Evidence from German Corporate Tax Return Data
(with V. Steiner), National Tax Journal 65(1), 117–150, 2012

Telling the Truth May Not Pay Off: An Empirical Study of Centralized University Admissions in Germany
(with S. Braun and D. Kübler), B.E. Journal of Economic Analysis & Policy (Advanced tiers) 10(1), Article 22, 2010

Die kurzfristigen Steuereffekte der “Thesaurierungsbegünstigung” – eine mikrofundierte Analyse
(with M. Broer), Betriebswirtschaftliche Forschung und Praxis 4, 422–437, 2009

Success in the University Admission Process in Germany: Regional Provenance Matters?
(with S. Braun), Higher Education: The International Journal of Higher Educational Planning 58(1), 71–80, 2009