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Authors
Rose, Michael E. https://orcid.org/0000-0002-4128-4236
Baruffaldi, Stefano H. https://orcid.org/0000-0003-4022-7691
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Funding
Funding for this research was provided by:
Max-Planck-Institut für Steuerrecht und öffentliche Finanzen
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Article History
Received: 7 December 2024
Accepted: 27 March 2025
First Online: 16 April 2025
Declarations
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: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
