Research

This research estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland.

Drawing on administrative panel data covering the full population of business owners in the UK, we study the effects of differential tax liabilities across organizational forms on business entry and on income shifting.

We explore labor supply responses to an unusually large and salient notch generated by the “Mini-Job” program in Germany.

This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009.

Using a quasi-experimental design applied to noncash charitable contribution deductions, we show that even basic self-reporting requirements are effective at reducing evasion but impose large compliance costs on taxpayers.