Affiliation: | 1. Université de Lyon, Lyon F-69007, France;2. CNRS, GATE Lyon St Etienne, 93, Chemin des Mouilles, F-69130 Ecully, France;3. Department of Economics and Business, Universitat Pompeu Fabra, Barcelona Graduate School of Economics, Ramon Trias Fargas, 25–27, 08005 Barcelona, Spain;4. IZA, Bonn, Germany;1. Department of Economics, Weber State University, Ogden, UT, United States;2. Department of Economics, George Mason University, Fairfax, VA, United States;1. NUS Business School, National University of Singapore, 15 Kent Ridge Drive, Singapore;2. Business School, Queensland University of Technology, 2 George Street, Brisbane, Australia;3. Department of Public Economics, Max Planck Institute for Tax Law and Public Finance, Martstallplatz 1, Munich, Germany;1. Simon Fraser University, Canada;2. Chapman University, United States;3. Case Western Reserve University, United States |