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  <title>EconStor Community: Free University Berlin, School of Business &amp; Economics</title>
  <link rel="alternate" href="https://hdl.handle.net/10419/106" />
  <subtitle>Free University Berlin, School of Business &amp; Economics</subtitle>
  <id>https://hdl.handle.net/10419/106</id>
  <updated>2026-04-29T04:19:58Z</updated>
  <dc:date>2026-04-29T04:19:58Z</dc:date>
  <entry>
    <title>How do value added taxes affect wages and labor?</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/335900" />
    <author>
      <name>Hundsdoerfer, Jochen</name>
    </author>
    <author>
      <name>Löwe, Maren</name>
    </author>
    <id>https://hdl.handle.net/10419/335900</id>
    <updated>2026-02-04T02:51:06Z</updated>
    <published>2026-01-01T00:00:00Z</published>
    <summary type="text">Title: How do value added taxes affect wages and labor?
Authors: Hundsdoerfer, Jochen; Löwe, Maren
Abstract: We analyze how value added taxes (VATs) affect labor market outcomes (firms' employee costs, wages, hours worked, employment). While VATs are designed to tax consumption, they are levied at the firm level, which creates potential spillovers to labor markets. We hypothesize that VATs affect wages and employment through two channels: an inflation adjustment effect, where employees demand higher wages to compensate for VAT-induced price increases; and a profitability effect, where incomplete pass-through reduces firms' net sales and profits, putting downward pressure on wages and employment. We exploit variation in VAT rates, measuring labor market outcomes at the firm and country level. We find economically significant negative effects of VAT rates at the firm level on employee costs and at the country level on wages and employment. At the firm level, a one percentage point increase in the standard VAT rate corresponds to a 3.886% reduction in employee costs. At the country level, the same increase is associated with a 2.802% decline in average nominal wages. We find a 1.444% decline in employment at the country level following a one percentage point increase in the VAT rate. For working hours, the evidence is inconclusive and at most suggests a reduction. Heterogeneity analyses suggest that small firms and firms with high profit margins react stronger; among the employees, the age group 15-24 years is hit hardest. Our study provides the first systematic cross-country evidence on the labor market consequences of VATs.</summary>
    <dc:date>2026-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Kernel density estimation under masking of geolocations with applications to DHS data</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/336811" />
    <author>
      <name>Gril, Lorena</name>
    </author>
    <author>
      <name>Hossain, Md Jamal</name>
    </author>
    <author>
      <name>Tzavidis, Nikos</name>
    </author>
    <author>
      <name>Rendtel, Ulrich</name>
    </author>
    <id>https://hdl.handle.net/10419/336811</id>
    <updated>2026-03-03T12:49:20Z</updated>
    <published>2026-01-01T00:00:00Z</published>
    <summary type="text">Title: Kernel density estimation under masking of geolocations with applications to DHS data
Authors: Gril, Lorena; Hossain, Md Jamal; Tzavidis, Nikos; Rendtel, Ulrich
Abstract: The availability of geocoordinates offers valuable insights into spatial patterns of economic, demographic and health outcomes. However, disclosing the exact geolocation of statistical units to secondary analysts contravenes the responsible use of data. To protect privacy, anonymisation methods are used. A commonly applied anonymisation method is the one used by Demographic and Health Surveys (DHS). The DHS anonymisation scheme works by first aggregating data at small spatial units followed by random (donut) displacement of the geocoordinates. It is reasonable for secondary analysts to be concerned about the impact of anonymisation on the analyses. In this paper, the DHS anonymisation scheme is used as a basis for studying how anonymisation impacts on kernel density estimation. We propose methodology to account for the impact of the anonymisation process on density estimation. The proposed methodology is based on deriving the distribution of the true coordinates given the observed (anonymised) coordinates. Density estimation is then implemented by using the theoretical distribution and an iterative algorithm that accounts for both aggregation and displacement. The aim is to approximate the original population density using generated pseudo-coordinates under the assumption that the anonymisation process is known. The proposed method is illustrated by using DHS data from the Rajshahi Division in Bangladesh to estimate the density of households below the poverty line. The results show that accounting for measurement error due to anonymisation leads to a more accurate picture of the spatial distribution of poverty.</summary>
    <dc:date>2026-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Mapping high-income taxpayers in Berlin using kernel-smoothed proportions from aggregated georeferenced data</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/336787" />
    <author>
      <name>Gril, Lorena</name>
    </author>
    <author>
      <name>Rendtel, Ulrich</name>
    </author>
    <id>https://hdl.handle.net/10419/336787</id>
    <updated>2026-03-03T12:48:55Z</updated>
    <published>2026-01-01T00:00:00Z</published>
    <summary type="text">Title: Mapping high-income taxpayers in Berlin using kernel-smoothed proportions from aggregated georeferenced data
Authors: Gril, Lorena; Rendtel, Ulrich
Abstract: The rare access to exact official geocoordinates opens new methodological possibilities for analyzing highly sensitive tax data. We explore their visualization potential and systematically evaluate aggregation as an anonymization strategy, with particular attention to its methodological and analytical implications. For an analysis of high-income taxpayers in Berlin, Germany, the focus is on the presentation of regional shares. In addition to frequency maps, smoothed representations using kernel density estimation are analyzed in particular, and their cartographic characteristics are discussed. Due to the high sensitivity of individual-level data, such data are generally not published, which is why anonymization is required in official statistics. This applies in particular to the group of high-income taxpayers. Using exact data as a gold standard makes it possible to systematically analyze the distortions caused by aggregation, one of the most commonly used anonymization methods in official statistics. In order to correct these distortions, a measurement error model is employed that explicitly accounts for the aggregation process and produces smoothed kernel density estimates for interpretable cartographic representations. In addition, the measurement error model is linked with census information to demonstrate a realistic application scenario. Local and global error measures are intended to empirically substantiate the improvement achieved through the use of the measurement error model.</summary>
    <dc:date>2026-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Narratives as separating equilibria on the origins of the Ukraine war</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/337470" />
    <author>
      <name>Corneo, Giacomo</name>
    </author>
    <id>https://hdl.handle.net/10419/337470</id>
    <updated>2026-03-04T02:55:49Z</updated>
    <published>2026-01-01T00:00:00Z</published>
    <summary type="text">Title: Narratives as separating equilibria on the origins of the Ukraine war
Authors: Corneo, Giacomo
Abstract: NATO enlargement and Russian annexation of Crimea marked crucial turning points. According to one narrative, the Russian occupation was part of a plan to re-establish dominion over Eastern Europe. According to a rival view, it was an attempt to counter a U.S. plan to subjugate Russia. I scrutinize the logical requirements of those narratives in a multi-stage game of incomplete information that produces equilibrium play such that first NATO is enlarged and then Russia attacks Ukraine. The two competing narratives correspond to two different separating equilibria. Conditions for their existence inform about the consistency and plausibility of the associated narratives.</summary>
    <dc:date>2026-01-01T00:00:00Z</dc:date>
  </entry>
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