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Gereon Mertens
Wissenschaftliche Mitarbeiter*innen

Institute for Public and Regional Economics

Am Stadtgraben 9
48143 Münster

Room: 108

Phone: +49 251-83-31209
gereon.mertens@wiwi.uni-muenster.de

2026

Working paper

Esser, L., Mertens, G., Riedel, N., & Wallossek, L. (2026). Optional Non-Filing and Tax Over-Withholding. In WIDER Working Paper: Vol. 96.
More details BibTeX

@techreport{EsserMRW2026OptionalNonFiling,
  author = {L Esser and G Mertens and N Riedel and L Wallossek},
  title = {Optional Non-Filing and Tax Over-Withholding},
  institution = {},
  series = {WIDER Working Paper},
  number = {96},
  volume = {96},
  year = {2026},
  note = {Publication status: Published}
}