WORKING PAPERS

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
with Annette Alstadsæter, Wojciech Kopczuk, and Kjetil Telle | conditionally accepted at Journal of the European Economic Association

​​​Cross-border spillover effects of corporate taxes
with Pietro Bonetti and Gaizka Ormazabal | December 2024.

Do consumers (have to) pay for ESG?
with Lisa Hillmann, Gaizka Ormazabal, and Robert Raney | January 2025.

Consumption Taxes and Corporate Product Mix Decisions
with Pulak Ghosh, Ya Kang, and Jian Zhang | Draft coming soon.
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Cross-border carbon taxes and shareholder wealth
with Marta Alonso, Gaizka Ormazabal, and Robert Raney | New Version August 2024 | revising for resubmission​
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Public Tax Disclosures and Investor Perceptions
with Bart Dierynck, Maximilian A. Müller, Christian Peters, and Victor van Pelt | Updated May 2024 | revising for 2nd resubmission

The VAT Trap: How Consumption Tax Hikes Make Firms Pay Out More and Invest Less
with Roni Michaely and Stefano Rossi | updated October 2024

Corporate Tax Planning and Industry Concentration
with John Gallemore, Jesse van der Geest, and Christian Peters | April 2023
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Dirty taxes: Corporate taxes and air pollution?
with Thilo Ebertseder, Constance Kehne, and Hannes Taubenboeck | September 2024
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How effective are emission taxes in reducing air pollution?
with Thilo Ebertseder, Kira Zerwer, and Hannes Taubenboeck | February 2023
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Zero-Tax Firms
with Jesse van der Geest | Updated April 2020
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Corporate Tax Compliance Costs and Investements
with Jesse van der Geest | June 2023 | revising for resubmission
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Corporate Taxes and Firms’ Operating Cost Behavior
with Jochen Hundsdoerfer | Updated January 2022
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