Selected Publications


Articles in Journals

  • Higher taxes on less elastic goods? Evidence from German municipalities, 2019, Regional Sci-
    ence and Urban Economics 75, pages 165–186 (with S. Blesse and A. Rauch)
  • Do retirement savings increase in response to information about retirement and expected pensions?,
    2018, Journal of Public Economics 158, pages 168–179 (with M. Dolls, A. Peichl and H. Stichnoth)
  • Remittances and Public Finances: Evidence from Oil-Price Shocks, 2017, Journal of Public Economics
    155, pages 122–137 (with Z. Asatryan and B. Bittschi)
  • The elasticity of taxable income in the presence of deduction possibilities, 2017, Journal of Public Eco-
    nomics 151, pages 41–55 (with A. Peichl and S. Siegloch)
  • Tax compliance and information provision: Evidence from a eld experiment with small rms, 2017,
    Journal of Behavioral Economics for Policy 1(1) (with J. Schmitz)
  • Does the use of tax revenue matter for tax compliance behavior?, 2015, Economics Letters 128, pages
  • Circumstantial Risk: Impact of future tax evasion and labor supply opportunities on risk exposure,
    2015, Journal of Economic Behavior & Organization 109 (January), pages 85–100 (with D. Duncan and
    C. Zeppenfeld)
  • Reformoptionen für den deutschen Finanzföderalismus, 2015, Perspektiven der Wirtschaftspolitik 16(1),
    pages 26–43 (with F. Heinemann and N. Khayal)
  • Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,
    2014, European Economic Review 68(May), pages 48–70 (with D. Duncan)
  • Is soccer good for you? The motivational impact of big sporting events on the unemployed, 2014, Eco-
    nomics Letters 123(1), pages 66–69 (with S. Siegloch)
  • Distributional Implications of Tax Evasion: Evidence from the Lab”, 2014, Public Finance Review 42(6),
    pages 720–744 (with D. Duncan)
  • Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?, 2014, Kyklos 67(1), pages 29–53
    (with D. Duncan, C. Fuest and A. Peichl)
  • The impact of redistributive policies on inequality in OECD countries, 2014, Applied Economics 46(17),
    pages 2066–2086 (with A. Peichl)
  • Progressive Taxation and Tax Morale, 2013, Public Choice 155(3–4), pages 293–316 (with A. Peichl)

Other Publications

  • Was gute Steuerpolitik braucht, Guest Post in the Süddeutsche Zeitung SZ, 13.09.2021 (with A. Peichl)
  • Reformoptionen für einen Verantwortungsföderalismus, Expertise on behalf of “Konvent für Deutschland
    e.V.”, 2014 (with F. Heinemann and N. Khayal)
  • Finanzwissenschaftliches Gutachten zum Länderfinanzausgleich, Expertise on behalf of the Ministry of
    Economics and Finance at the federal state of Baden-Wuerttemberg, 2014 (with F. Heinemann)
  • Biofuels – At what cost? Government support for ethanol and biodiesel in the European Union, Re-
    search report for the Global Subsidies Initiative (GSI), Geneva, Switzerland, 2010 (with A. Jung, A.
    Rauch and M. Thoene)
  • Green Buildings – A niche becomes mainstream, DB Research. Current Issues, 2010 (with A. Nelson
    and O. Rakau)