Sebastian Blesse is a researcher in the ZEW Research Department “Corporate Taxation and Public Finance”. He completed his PhD in 2020 at the University of Frankfurt after obtaining a master’s and bachelor’s degree in economics at the universities of Göttingen and Magdeburg. In 2018, he was on a research stay at VATT in Helsinki. His research interests lie in public finance, political economy and applied econometrics. In addition, within the framework of the Collaborative Research Center (SFB) 884 "The Political Economy of Reforms", he studies the decision-making behavior of political decision-makers.