We explore the impact of university teacher-student interactions on student perceptions of, and preferences with regard to, taxation. Grounded in an experimental framework in which tax practitioners (who are usually hired as adjunct university lecturers) delivered an introductory lecture on an undergraduate tax course, we find that the lectures can...

Mobility, i.e., the ability of taxpayers to relocate for tax purposes (Slemrod, 2010), is a challenge for current tax systems. It concerns both the real or artificial mobility of (the profits of) companies, in part facilitated by digitization, and the mobility of the labor factor. While IEB Report 3/2021 dealt...

The Covid-19 vaccination campaign can be regarded as a public-sector success story. Given the shock caused by the pandemic, the visible and successful response of the public authorities regarding vaccination might have elicited an increase in the public’s trust. We test whether the vaccination process has increased the marginal willingness...

The burning of fossil fuels such as coal, oil and gas emits gases into the atmosphere that act like the glass roof of a greenhouse, trapping the sun’s heat and preventing it from escaping into space, thereby increasing the temperature of the planet. This warming of the Earth is causing...

In a two-country model, the citizens of a ‘big home country’ can either fictitiously move residence to a ‘small foreign country’ where residence-based taxes are lower (external tax avoidance), or under-report the tax base at home (internal tax avoidance). Tax setting is the result of Cournot-Nash competition between revenue maximizing...

Individual preferences over public policies should ideally be based on the possession of correct information about their reality. To test whether this holds, we conducted four waves of a survey, every six months since May 2020 (still under the COVID-19-lockdown), asking basic macro questions regarding the level of tax burden,...