The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, in what way, the German influences taxpayer behavior. To that end, it combines administrative data with cross-bracket variation: a convex kink liability precedes concave kink. Extending bunching approach to such double-kinked schedules, I document individuals tailor t...

Cognitive-Behavioral Therapy (CBT) has a significant adjunctive effect in the treatment of Major Depressive Disorder (MDD), however its use as monotherapy group-based approaches is less explored. We assessed responses distinct psychophysiological domains after CBT (gCBT, 16 weeks) intervention drug-free patients with mild-moderate MDD (n = 20; women 11) and compared them healthy control group 2...