[1] Mercator Res Inst Global Commons & Climate Change, Berlin, Germany
[2] Ruhr Univ Bochum, Bochum, Germany
[3] Univ Mannheim, Mannheim, Germany
[4] Univ Munster, CESifo, Munich, Germany
[5] Univ Oxford, Ctr Business Taxat, Oxford, England
[6] Univ Duisburg Essen, CESifo, Essen, Germany
[7] CRED, Munich, Germany