1. Department of Corporate Taxation and Public Finance, ZEW Mannheim, Mannheim, Germany; CESifo, Munich, Germany
2. Department of Economics, Catholic University of Milan, Milan, Italy
3. Department of Economics, CREST-École polytechnique, Institut polytechnique de Paris, Palaiseau, France
4. Centro Studi Confindustria, Rome, Italy
5. Department of Corporate Taxation and Public Finance, ZEW Mannheim, Mannheim, Germany; University of Heidelberg, Heidelberg, Germany
6. Department of Economics, University of Mannheim, Mannheim, Germany
7. Department of Economics, University of Zurich, Zurich, Switzerland