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
(Link to the manuscript)
We use administrative tax data from 17 developed and developing countries to calculate the within-country corporate elasticity of taxable income (ETI) and investigate differences between these estimates. We develop a new structural empirical method using the observed distribution of taxable income that exploits the differential tax
treatment of business income for firms earning positive and negative taxable income.
Our ETI estimates range between 1.9 for Canada and 0.04 for Uruguay, and these differences are much smaller than the range found in the literature (0 to 5). We use our
estimates, a large set of predictors, and a random forest estimation to provide out-of-
sample ETI estimates for 248 countries and find an average elasticity of 0.59. We then
show differences in elasticities across countries are explained by country characteristics
(52%), tax system characteristics (31%), and firm characteristics (16%).
Every Vote Counts: Evidence on Corruption Peer Effects from Representatives' Voting Attendance
(with Branislav Žúdel)