Current Research

LaMaCe: Labor markets in Central Europe

We study the effect of recent shocks (covid-19, invasion of Ukraine) on labor markets in central Europe (Czech Republic, Germany, Poland)

The Elasticity of Taxable Income Across Countries

We provide globally comparable estimates of the corporate elasticity of taxable income using administrative tax return data from sixteen countries and a unified empirical framework. Exploiting bunching at a common kink, zero taxable income, we estimate elasticities ranging from 0.08 to 1.9, with an average of 0.79. To explain this heterogeneity, we link elasticities to tax policy, firm characteristics, and country fundamentals. These differences imply that identical corporate tax reforms can generate sharply different revenue effects across countries, leading to substantial heterogeneity in the efficiency costs of corporate taxation. (Link to the NBER WP)

Every Vote Counts: Evidence on Corruption Peer Effects from Representatives' Voting Attendance

(with Branislav Žúdel)