Working Papers
Harnessing Deductions to Increase Tax Compliance and Formalization (with Jan Sebastian Nimczik), conditionally accepted, American Economic Journal: Economic Policy
Cashless Payments and Tax Evasion: Evidence from VAT Gaps in the EU (with Antonios M. Koumpias and Annalisa Tassi)
Work in Progress
The Effects of the Reverse Charge Mechanism on the VAT Gap (with James R. Hines Jr., Antonios M. Koumpias and Annalisa Tassi)
Publications
Bohne, Albrecht and Nimczik, Jan S. (2025), Information frictions and learning dynamics: Evidence from tax bunching in Ecuador. Scandinavian Journal of Economics, 127(1), 46-78.
Tukiainen, Janne, Sebastian Blesse, Albrecht Bohne, Leonardo Giuffrida, Jan Jääskeläinen, Ari Luukinen und Antti Sieppi (2024), What are the priorities of bureaucrats? Evidence from conjoint experiments with procurement officials, Journal of Economic Behavior and Organization 227.
Bohne, Albrecht, Friedrich Heinemann, Thomas Niebel und Michael Thöne (2024), Die Zukunftsquote: Ein neuer Kompass für den Bundeshaushalt, Perspektiven der Wirtschaftspolitik 25(2), 113-129.
Avdeenko, A., Bohne, A., & Frölich, M. (2019). Linking savings behavior, confidence and individual feedback: A field experiment in Ethiopia. Journal of Economic Behavior & Organization, 167, 122-151.
Policy Reports
Facturación e ingresos de personas naturales: Las deducciones de gastos personales en Ecuador, Notas de Reflexión No. 48, Centro de Estudios Fiscales, Servicio de Rentas Internas, 2018
Short-term impact of the startUP&go entrepreneurship education programme in South Africa, International Labour Organization, 2014 (with Jens Dyring Christensen, Markus Frölich and Manuel Wiesenfarth)