Publications

• Taxes and Gender Equality: The Incidence of the Tampon Tax,  European Economic Review, 177: 105054, 2025 (w/ Thiess Büttner & Frank  Hechtner) [Online Appendix].

• Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs, Journal of the Association of Environmental and Resource Economists, 11(5), 1275-1310, 2024  (w/ Thiess Büttner)  [Online Appendix].

• Income Tax Credits for Consumer Services:  a Tool for Tackling VAT Evasion?,  Journal of Public Economics  220: 104836, 2023   (w/ Thiess Büttner & Orlando Zaddach).

• Inside the White Box: Unpacking the Determinants of Quality and Vertical Specialization, European Economic Review 152: 104374, 2023 (w/ Esteban Jaimovich & Vincenzo Merella) [Online Appendix].

• Unit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT, American Economic Journal: Economic Policy 13(3), 103-34 , 2021 (w/ Thiess Büttner)  [Online Appendix]. Featured in  VoxEU, FAZ, Ökonomenstimme.

• Traceable Payments and VAT Design: Effects on VAT Performance, CESifo Economic Studies 66(3), 221-247, 2020.

• WTO Membership and the Shift to Consumption Taxes, World Development 108C, 197-218, 2018  (w/ Thiess Büttner).

• The International Implications of the U.S. Marketplace Fairness Act for E-commerce, Tax Notes International 72(1), 49-57, 2013 (w/ Richard T. Ainsworth).

• The Effect of Low Corporate Tax Rate on Payroll Tax Evasion In: Fuest, C., Zodrow, G. R. (Eds.), Critical Issues in Taxation and Development, MIT Press, Cambridge, MA, 109-144, 2013.

Working Papers

• Spreading the Good Apples Out: Market Entry Dynamics of Quality Differentiated Products, CESifo WP No. 11529, 2024 (w/ Esteban Jaimovich & Vincenzo Merella). Submitted.

• Poland's Special Economic Zones: Effects on Regional Economic Development,  (w/ Jan Hanousek & Jan Švejnar). 

• Durable Consumption and Price Responses to the 2014 Russian Ruble Collapse (w/ Timm Schärfke).

Work in Progress

• Understanding Preferences for Redistribution via VAT (w/ Lawrence Choo & Xiaoyu Zhou).

• Effects of VAT Changes along the Income Distribution (w/ Thiess Büttner & Frank  Hechtner).

• Ireland's Help-to-Buy Scheme and its Impact on Housing Prices (w/ Ronan Lyons & Michele Pelli). 

On the back burner

• Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe, CERGE-EI Working Paper No. 462, 2012.

• Real-time Collection of the Value-added Tax: Some Business and Legal Implications (w/ Richard T. Ainsworth). Boston University School of Law, Law and Economics Research Paper 12-51, 2012.