Publications

• Taxes and Gender Equality: The Incidence of the Tampon Tax

European Economic Review 177: 105054, 2025 - with 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 - with  Thiess Büttner -  [Online Appendix]

• • Income Tax Credits for Consumer Services:  a Tool for Tackling VAT Evasion?

Journal of Public Economics 220: 104836, 2023  - with Thiess Büttner & Orlando  Zaddach 

• Inside the White Box: Unpacking the Determinants of Quality and Vertical Specialization

European Economic Review 152: 104374, 2023 - with 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), 103-134, 2021 - with Thiess Büttner - featured in  VoxEU, AZ, Ökonomenstimme - [Online Appendix]

• 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 - with Thiess Büttner

• The International Implications of the U.S. Marketplace Fairness Act for E-commerce

Tax Notes International 72(1), 49-57, 2013 - with 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 Working Paper No. 11529, 2024 - with Esteban Jaimovich & Vincenzo Merella -  submitted

• Poland's Special Economic Zones: Effects on Regional Economic Development

        with Jan Hanousek & Jan Švejnar 

• Durable Consumption and Price Responses to the 2014 Russian Ruble Collapse 

        with Timm Schärfke 

Work in Progress

• Understanding Preferences for Redistribution via VAT

        with Lawrence Choo & Xiaoyu Zhou

• Effects of VAT Changes along the Income Distribution

        with Thiess Büttner & Frank  Hechtner 

• Ireland's Help-to-Buy Scheme and its Impact on Housing Prices

        with  Ronan Lyons & Michele Pelli 

Permanent Working Papers

• 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 

Boston University School of Law, Law and Economics Research Paper 12-51, 2012 - with Richard T. Ainsworth