Research

This paper uses the universe of mortgage contracts to estimate the response of high-interest lenders to borrower protection regulations aimed at simplifying and making loan terms more transparent.

We exploit recent decades of US state-level reforms to the generosity of workers’ compensation programs to estimate the associated moral hazard, utilizing an event-study design and analyzing 9 separate reform categories.

To what extent is U.S. state tax policy affected by corporate political contributions?

This paper studies a unique reform in Germany that allowed workers to hold small secondary jobs tax-free, decreasing the marginal tax rate by between 19.5 to 66pp.

This research estimates the cost of filing taxes and assesses several policy proposals aimed at reducing these costs.

This research uses all value-added tax (VAT) changes across EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows.

This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns.

This research uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors.

This paper provides evidence that prices respond significantly more strongly to increases than to decreases in value-added taxes (VATs).

This research uses a quasi-experimental design to estimate the cost of filing taxes.