Working Paper Series

WP 2023-01. Executive Summary Today’s views and analyses about taxation are dominated by the social-welfare approach based on various categories of utilitarianism, most notably those developed by the optimal-tax literature.…

WP 2022-10. Executive Summary There is already a vast literature on the freedom to express one’s thoughts online. Most of this body of work, however, even analyses based on apparently…

WP 2022-09. Executive Summary This paper examines the assumptions that traditional companies are subjected to a higher level of taxation companies than digital companies. Our paper calculates the effective corporate…

WP 2022-08. Executive Summary We investigate the effect of rising temperatures on regional economic development, using annual sub-national data for over 1,500 regions in 155 countries between 1990 and 2017.…

WP 2022-07. Executive Summary The paper addresses the media filtering of experts. We consider a media firm that asks experts to assess if a given problem is major or minor…

WP 2022-06. Executive Summary We experimentally investigate the link between individuals’ value on future incomes and their support for redistributive policies today. The investigation identifies time preferences as a key…

WP 2022-05. Executive Summary Italy is a country marked by strong social and economic inequality among its regions. This inequality not only has deep secular roots, but seems to insistently…

WP 2022-04. Exectutive Summary When the supply of money increases and the supply of goods remains the same, inflation occurs. Thus, inflation is a monetary phenomenon. We discuss the essence…

WP 2022-03. Executive Summary We study the causal effects of household tax credits on the willingness to demand legally provided services using a survey experiment among 670 German home owners.…

WP 2022-02. Exectutive Summary Whether the household or the individual should be the appropriate unit for the assessment of taxation is contested in economics. We argue that the household should…