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Clemens Fuest

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Automatic stabilizers and economic crisis: US vs. Europe," Journal of Public Economics, Elsevier, vol. 96(3), pages 279-294.

    Mentioned in:

    1. The Case for Strengthening Automatic Fiscal Stabilizers
      by Steve Cecchetti and Kim Schoenholtz in Money, Banking and Financial Markets on 2019-06-24 11:56:55
  2. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.

    Mentioned in:

    1. We need more tax inspectors
      by Economic Logician in Economic Logic on 2012-04-13 19:53:00
    2. Why We Want a Complicated Tax System: So That People Can Avoid Taxes
      by Tim Worstall in Tim Worstall (Forbes) on 2012-04-14 19:26:18

RePEc Biblio mentions

As found on the RePEc Biblio, the curated bibliography of Economics:
  1. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "Chapter 2: Fiscal and Monetary Consequences of Covid-19," EEAG Report on the European Economy, CESifo, vol. 0, pages 9-14, July.

    Mentioned in:

    1. > Economics of Welfare > Health Economics > Economics of Pandemics > Specific pandemics > Covid-19 > Economic policy

Working papers

  1. Clemens Fuest & Daniel Gros & Philipp-Leo Mengel & Giorgio Presidente & Jean Jean Tirole, 2024. "EU Innovation Policy: How to Escape the Middle Technology Trap," EconPol Policy Reports Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. NINDL Elisabeth & NAPOLITANO Lorenzo & CONFRARIA Hugo & RENTOCCHINI Francesco & FAKO Peter & GAVIGAN James & TUEBKE Alexander, 2024. "The 2024 EU Industrial R&D Investment Scoreboard," JRC Research Reports JRC140129, Joint Research Centre.
    2. Julio Saavedra, 2025. "Securing the EU’s Competitiveness and Resilience," EconPol Policy Brief 68, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    3. Stefania Miricola & Giorgio Ricchiuti & Margherita Velucchi, 2024. "The survival of foreign affiliates in developed countries: a location-based analysis," Working Papers - Economics wp2024_19.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    4. Pierre-Alex Balland & Ron Boschma, 2024. "An Evolutionary Approach to Regional Development Traps in European Regions," Papers in Evolutionary Economic Geography (PEEG) 2420, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Jul 2024.
    5. Ludovic Dibiaggio & Lionel Nesta & Simone Vannuccini, 2024. "European Sovereignty in Artificial Intelligence: A Competence-Based Perspective," GREDEG Working Papers 2024-34, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    6. Veugelers Reinhilde, 2024. "An Innovation-Based Industrial Policy for the EU," Intereconomics: Review of European Economic Policy, Sciendo, vol. 59(5), pages 254-261.

  2. Clemens Fuest & Andrei Marcu & Michael Mehling, 2024. "Climate Policy Priorities for the Next European Commission," EconPol Policy Reports 48, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Clemens Fuest, 2024. "Economic Challenges Ahead for the Next European Commission," EconPol Policy Brief 62, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  3. Andreas Baur & Florian Dorn & Lisandra Flach & Clemens Fuest, 2023. "Rethinking Geoeconomics: Trade Policy Scenarios for Europe's Economy," EconPol Policy Reports 44, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Clemens Fuest, 2024. "Economic Challenges Ahead for the Next European Commission," EconPol Policy Brief 62, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    2. Andreas Baur, 2024. "Geoeconomics and Foreign Economic Policy – Quo Vadis EU?," EconPol Policy Brief 63, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  4. Clemens Fuest & Stefan Greil & Felix Hugger & Florian Neumeier, 2022. "Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data," CESifo Working Paper Series 9757, CESifo.

    Cited by:

    1. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
    2. Hackett, Franki & Janský, Petr, 2023. "Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    4. Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org, revised Dec 2023.
    5. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.
    6. Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
    7. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.

  5. Clemens Fuest & Volker Meier, 2022. "Sustainable Finance and Climate Change: Wasteful but a Political Commitment Device?," CESifo Working Paper Series 9537, CESifo.

    Cited by:

    1. Emanuele Campiglio & Alessandro Spiganti & Anthony Wiskich, 2023. "Clean Innovation, Heterogeneous Financing Costs, and the Optimal Climate Policy Mix," CAMA Working Papers 2023-25, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, revised May 2024.
    2. Giovanardi, Francesco & Kaldorf, Matthias, 2024. "Climate change and the macroeconomics of bank capital regulation," Discussion Papers 13/2024, Deutsche Bundesbank.
    3. Irene Monasterolo & Antonia Pacelli & Marco Pagano & Carmine Russo, 2024. "A European Climate Bond," CSEF Working Papers 702, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    4. Bin Wang & Jiaxin Liu, 2024. "Impact of Climate Change on Green Technology Innovation—An Examination Based on Microfirm Data," Sustainability, MDPI, vol. 16(24), pages 1-25, December.
    5. Fuest Clemens & Meier Volker, 2022. "Green Finance and the EU-Taxonomy for Sustainable Activities: Why Using More Direct Environmental Policy Tools Is Preferable," The Economists' Voice, De Gruyter, vol. 19(2), pages 261-266, December.

  6. Francesco Corti & Daniel Gros & Tomas Ruiz & Alessandro Liscai & Tamas Kiss-Galfalvi & David Gstrein & Elena Herold & Mathias Dolls & Clemens Fuest, 2022. "The European Added Value of the Recovery and Resilience Facility," EconPol Policy Reports 39, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Iacob Pargaru Oana Camelia & Spiridon Carmen Elena & Buzoianu Ovidiu Andrei Cristian & Uta Nicolae Gabriel, 2024. "The Challenges of Projects Implemented with Financing from European Union Funds," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 846-855.

  7. Florian Dorn & Berit Lange & Martin Braml & David Gstrein & John L.Z. Nyirenda & Patrizio Vanella & Joachim Winter & Clemens Fuest & Gérard Krause, 2022. "The Challenge of Estimating the Direct and Indirect Effects of Covid-19 Interventions —Toward an Integrated Economic and Epidemiological Approach," CESifo Working Paper Series 10085, CESifo.

    Cited by:

    1. Lattanzio, Salvatore, 2024. "Schools and the transmission of Sars-Cov-2: Evidence from Italy," Economics & Human Biology, Elsevier, vol. 52(C).

  8. Florian Dorn & Sahamoddin Khailaie & Marc Stoeckli & Sebastian C. Binder & Tanmay Mitra & Berit Lange & Stefan Lautenbacher & Andreas Peichl & Patrizio Vanella & Timo Wollmershäuser & Clemens Fuest & , 2022. "The Common Interests of Health Protection and the Economy: Evidence from Scenario Calculations of Covid-19 Containment Policies," CESifo Working Paper Series 9600, CESifo.

    Cited by:

    1. Dorn, Florian & Lange, Berit & Braml, Martin & Gstrein, David & Nyirenda, John L.Z. & Vanella, Patrizio & Winter, Joachim & Fuest, Clemens & Krause, Gérard, 2023. "The challenge of estimating the direct and indirect effects of COVID-19 interventions – Toward an integrated economic and epidemiological approach," Economics & Human Biology, Elsevier, vol. 49(C).
    2. Kerstin Bruckmeier & Andreas Peichl & Martin Popp & Jürgen Wiemers & Timo Wollmershäuser, 2020. "Distributional Effects of Macroeconomic Shocks in Real-Time: A Novel Method Applied to the Covid-19 Crisis in Germany," CESifo Working Paper Series 8748, CESifo.
    3. Virginia Romano & Mirko Ancillotti & Deborah Mascalzoni & Roberta Biasiotto, 2022. "Italians locked down: people’s responses to early COVID-19 pandemic public health measures," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-9, December.

  9. Clemens Fuest, 2022. "Reforming Economic Governance in the Eurozone: Shifting Spending Instead of Expanding Debt Margins," EconPol Policy Brief 42, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Xiaoshan Chen & Spyridon Lazarakis & Petros Varthalitis, 2023. "Debt targets and fiscal consolidation in a two-country HANK model for the Euro Area," Working Papers 374162075, Lancaster University Management School, Economics Department.
    2. Xiaoshan Chen & Spyridon Lazarakis & Petros Varthalitis, 2023. "Debt targets and fiscal consolidation in a two country HANK model: the case of Euro Area," Department of Economics Working Papers 2023_02, Durham University, Department of Economics.

  10. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2021. "Die geldpolitische Strategie der Europäischen Zentralbank: Was geändert werden sollte und was nicht," Kronberger Kreis-Studien 67, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Siekmann, Helmut, 2022. "Inflation, price stability, and monetary policy: On the legality of inflation targeting by the Eurosystem," IMFS Working Paper Series 172, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS).

  11. Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series 8838, CESifo.

    Cited by:

    1. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2023. "Profit-shifting Frictions and the Geography of Multinational Activity," Working Papers 2023-15, CEPII research center.
    2. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
    3. Clemens Fuest & Jean Pisani-Ferry, 2020. "Financing the EU: New Context, New Responses," EconPol Policy Reports 24, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Liu, Wei & Zhao, Zhihui & Wen, Zhao & Cheng, Shixiong, 2022. "Environmental regulation and OFDI: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 191-208.
    5. Ambareen Beebeejaun & Nilakshi Bickharry, 2024. "A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1693-1708, December.
    6. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    7. Mattos, Enlinson & Bressan, Rafael, 2022. "Nontariff barriers, trading companies and customs duties evasion," Textos para discussão 560, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
    8. Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
    9. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
    10. Valeria Merlo & Georg Wamser, 2024. "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series 11045, CESifo.
    11. Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Decomposing Multinational Corporations´ Declining Effective Tax Rates," Working Papers IES 2019/39, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
    12. Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org, revised Dec 2023.
    13. Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(01), pages 38-42, January.
    14. DOBRESCU, Edith Mihaela & DOBRESCU, Emilian M., 2021. "Free Trade Areas And The Fiscal Haven," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 9(1), pages 23-29, October.
    15. Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
    16. Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023. "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series 10310, CESifo.
    17. Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting and International Tax Reforms," Papers 2211.04388, arXiv.org, revised Jan 2025.
    18. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
    19. Shao, Yanmin & Li, Junlong & Zhang, Xueli, 2024. "Outward foreign direct investment and green technology innovation: A company and host country perspective," Technological Forecasting and Social Change, Elsevier, vol. 203(C).
    20. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
    21. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
    22. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
    23. Vera Santomartino & Barbara Bratta & Paolo Acciari, . "Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    24. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
    25. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Discussion Paper 2021-014, Tilburg University, Center for Economic Research.
    26. Alessandro Chiari, 2024. "Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset," Review of Development Economics, Wiley Blackwell, vol. 28(2), pages 600-629, May.
    27. Sandonis, Joel & Yermukanova, Binur, 2024. "Tax motivated vertical FDI and transfer pricing," Economic Modelling, Elsevier, vol. 139(C).
    28. Yang, Yongwen & Lee, Juhee, 2024. "Assessing Tax Revenue Implications of Environmental Policy: A Case Study of China’s Channel City Policy," 2024 Annual Meeting, July 28-30, New Orleans, LA 344021, Agricultural and Applied Economics Association.

  12. Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier, 2021. "Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market," CESifo Working Paper Series 8839, CESifo.

    Cited by:

    1. Carla Krolage, 2020. "The Effect of Real Estate Purchase Subsidies on Property Prices," ifo Working Paper Series 333, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    2. Carla Krolage, 2023. "The effect of real estate purchase subsidies on property prices," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 215-246, February.
    3. Salvador Barrios & Cecile Denis & Viginta Ivaskaite-Tamosiune & Adriana Reut & Estefania Vazquez Torres, 2019. "Housing taxation: a new database for Europe," JRC Working Papers on Taxation & Structural Reforms 2019-08, Joint Research Centre.
    4. Stephan Geschwind & Felix Roesel, 2021. "Taxation under Direct Democracy," CESifo Working Paper Series 9166, CESifo.
    5. Christofzik, Désirée I. & Feld, Lars P. & Yeter, Mustafa, 2020. "Heterogeneous price and quantity effects of the real estate transfer tax in Germany," Working Papers 10/2020, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    6. Stefanie Braun, 2021. "Effects of Preferential Tax Treatment on German Homeownership," Working Papers 209, Bavarian Graduate Program in Economics (BGPE).

  13. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021. "Read My Lips? Taxes and Elections," CESifo Working Paper Series 9401, CESifo.

    Cited by:

    1. Antonio C. David & Can Sever, 2024. "Electoral cycles in tax reforms," Empirical Economics, Springer, vol. 67(2), pages 495-529, August.

  14. Clemens Fuest & Lea Immel & Florian Neumeier & Andreas Peichl, 2021. "Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany," CESifo Working Paper Series 9024, CESifo.

    Cited by:

    1. Dylong, Patrick & Koenings, Fabian, 2023. "Framing of economic news and policy support during a pandemic: Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 76(C).

  15. Mehmet Ayaz & Lea Fricke & Clemens Fuest & Dominik Sachs, 2021. "Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective," CESifo Working Paper Series 9420, CESifo.

    Cited by:

    1. Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2022. "Optimal taxation when the tax burden matters," Ruhr Economic Papers 941, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    2. Ferriere, Axelle & Grübener, Philipp & Navarro, Gaston & Vardishvili, Oliko, 2021. "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," CEPR Discussion Papers 16781, C.E.P.R. Discussion Papers.
    3. Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2022. "Corporate Taxes Reduce Investment: New Evidence from Germany," EconPol Policy Brief 44, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Axelle Ferriere & Philipp Grübener & Gaston Navarro & Oliko Vardishvili, 2023. "On the Optimal Design of Transfers and Income Tax Progressivity," Post-Print halshs-04157306, HAL.
    5. Isaak, Niklas & Jessen, Robin, 2024. "Normative Judgments Implicit in the Tax System: A Simulation Approach," IZA Discussion Papers 17566, Institute of Labor Economics (IZA).
    6. Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021. "Consolidating the Covid Debt," CEPR Discussion Papers 16846, C.E.P.R. Discussion Papers.

  16. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series 9149, CESifo.

    Cited by:

    1. Victoria Baudisch & Matthias Neuenkirch, 2023. "Costly, but (Relatively) Ineffective? An Assessment of Germany’s Temporary VAT Rate Reduction during the Covid-19 Pandemic," CESifo Working Paper Series 10417, CESifo.
    2. Kira Zerwer, 2024. "VAT do you eat? Green consumption taxes and firms' market share," Journal of Agricultural Economics, Wiley Blackwell, vol. 75(2), pages 504-523, June.
    3. Nicol s Forteza & Elvira Prades & Marc Roca, 2024. "Analysing the VAT Cut Pass-Through in Spain Using Web Scraped Supermarket Data and Machine Learning," Working papers 951, Banque de France.
    4. Alisa Frey & Justus Haucap, 2022. "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series 9962, CESifo.

  17. Florian Dorn & Clemens Fuest & Niklas Potrafke, 2021. "Trade Openness and Income Inequality: New Empirical Evidence," CESifo Working Paper Series 9203, CESifo.

    Cited by:

    1. Liping Zhou & Honglin Yuan, 2024. "Effects of digital trade export on wage inequality among enterprises: evidence from China," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-16, December.
    2. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022. "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series 335, CRC TRR 190 Rationality and Competition.
    3. Wannaphong Durongkaveroj, 2021. "Structural transformation and inequality: Does trade openness matter?," Departmental Working Papers 2021-10, The Australian National University, Arndt-Corden Department of Economics.
    4. Sudeshna Ghosh & Buhari Doğan & Muhlis Can & Muhammad Ibrahim Shah & Nicholas Apergis, 2023. "Does economic structure matter for income inequality?," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(3), pages 2507-2527, June.
    5. Suhrab, Muhammad & Chen, Pinglu & Ullah, Atta, 2024. "Digital financial inclusion and income inequality nexus: Can technology innovation and infrastructure development help in achieving sustainable development goals?," Technology in Society, Elsevier, vol. 76(C).
    6. Werner Roeger & Paul J. J. Welfens, 2022. "The macroeconomic effects of import tariffs in a model with multinational firms and foreign direct investment," International Economics and Economic Policy, Springer, vol. 19(2), pages 245-266, May.
    7. Tomasz Serwach, 2023. "The European Union and within‐country income inequalities. The case of the new member states," The World Economy, Wiley Blackwell, vol. 46(7), pages 1890-1939, July.
    8. Julio Vicente Cateia & Luc Savard, 2025. "Trade and distribution in Guinea-Bissau: A computable general equilibrium analysis," International Economics and Economic Policy, Springer, vol. 22(1), pages 1-30, February.
    9. Muhammed Ashiq Villanthenkodath & Shreya Pal & Mantu Kumar Mahalik, 2024. "Income Inequality in Globalization Context: Evidence from Global Data," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 3872-3902, March.
    10. Missos, Vlassis & Domenikos, Charalampos & Pontis, Nikos, 2024. "Hardening the EU core-periphery lines, 2009–2019: Dependency, neoliberalism, welfare reformation and poverty in Greece," Structural Change and Economic Dynamics, Elsevier, vol. 69(C), pages 171-182.
    11. Muhammad-Bashir Owolabi YUSUF & Nur Farhah MAHADI, 2024. "Finance And Inequality In West African Countries: Does Size Matter?," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 19(3), pages 291-312, December.
    12. Dorcas Gonese & Asrat Tsegaye & Forget Kapingura & Sibanesizwe Alwyn Khumalo, 2022. "Trade Openness and Income Inequality: A Case of Southern African Development Community Countries," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 10(4), pages 135-151.
    13. Bo Qin & Dongmei Zeng & Angang Gao, 2022. "Convergence effect of the Belt and Road Initiative on income disparity: evidence from China," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-16, December.
    14. Mohammad Reza Farzanegan & Mohammad Ali Kadivar, 2021. "The Effect of Islamic Revolution and War on Income Inequality in Iran," CESifo Working Paper Series 9428, CESifo.
    15. Gnangnon, Sèna Kimm, 2023. "Export Product Quality and Inclusivity in Developing Countries," EconStor Preprints 274651, ZBW - Leibniz Information Centre for Economics.
    16. Ayoub Rabhi & Brandon Parsons, 2024. "How is Central Bank Independence Shaping Income Inequality in Developing Countries?," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 30(2), pages 159-176, May.
    17. Jin, Mengjie & Gu, Ruyue & Li, Kevin X. & Shi, Wenming & Xiao, Yi, 2024. "Heterogeneous impacts of the high-speed railway network on urban–rural income disparity: Spatiotemporal evidence from Yangtze River Delta of China," Transportation Research Part A: Policy and Practice, Elsevier, vol. 183(C).
    18. Boris Cota & Nataša Erjavec & Saša Jakšić, 2024. "Income inequality, economic openness and current account imbalances in new EU member states," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(2), pages 403-423, May.
    19. Abdullah Almounsor & Sami Mensi, 2024. "The Relationship Between Financial Development, Institutions Quality, and Income Inequality from the Sub-Saharan Africa Countries," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 14307-14338, September.
    20. Tang, Jianjun & Gong, Jiaowei & Ma, Wanglin & Rahut, Dil Bahadur, 2022. "Narrowing urban–rural income gap in China: The role of the targeted poverty alleviation program," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 74-90.
    21. Steenbrink, Rachel & Skali, Ahmed, 2024. "Wealth Inequality and Economic Growth: Evidence from the World Inequality Database," GLO Discussion Paper Series 1417, Global Labor Organization (GLO).
    22. Kim, Dong-Hyeon & Lin, Shu-Chin, 2024. "Inflation and wealth inequality," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 893-907.
    23. Koh, Sharon G. M. & Lee, Grace H. Y. & Siah, Audrey K. L., 2022. "The Resurgence of Income Inequality in Asia-Pacific: The Role of Trade Openness, Educational Attainment and Institutional Quality," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 56(3), pages 11-27.

  18. Clemens Fuest & Jean Pisani-Ferry, 2020. "Financing the European Union- New Context, New Responses," Bruegel Policy Contributions 38108, Bruegel.

    Cited by:

    1. Niko Korpar & Mario Larch & Roman Stöllinger, 2022. "Comparing Scenarios for a European Carbon Border Adjustment Mechanism: Trade, FDI and Welfare Effects with a Focus on the Austrian Economy," wiiw Research Reports 460, The Vienna Institute for International Economic Studies, wiiw.
    2. Mörsdorf, George, 2022. "A simple fix for carbon leakage? Assessing the environmental effectiveness of the EU carbon border adjustment," Energy Policy, Elsevier, vol. 161(C).
    3. Drudi, Francesco & Moench, Emanuel & Holthausen, Cornelia & Weber, Pierre-François & Ferrucci, Gianluigi & Setzer, Ralph & Adao, Bernardino & Dées, Stéphane & Alogoskoufis, Spyros & Téllez, Mar Delgad, 2021. "Climate change and monetary policy in the euro area," Occasional Paper Series 271, European Central Bank.
    4. Ottmar Edenhofer & Max Franks & Matthias Kalkuhl, 2021. "Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1090-1121, October.
    5. Wifo, 2021. "WIFO-Monatsberichte, Heft 4/2021," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), April.
    6. Svetlana Gercheva, 2020. "The Tax-Based Own Resources and Ecological Sustainability of the EU Budget," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 9(2), pages 136-144, August.
    7. Sijbren Cnossen, 2022. "The C-inefficiency of the EU-VAT and what can be done about it," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 215-236, February.
    8. Julia Bachtrögler-Unger & Margit Schratzenstaller & Franz Sinabell, 2021. "Der europäische COVID-19-Aufbauplan," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), pages 321-334, April.
    9. Schratzenstaller Margit, 2023. "Elements of a European Green Fiscal Policy," Intereconomics: Review of European Economic Policy, Sciendo, vol. 58(6), pages 300-304, December.

  19. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia García-Peñalosa & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "EEAG Economic Policy for the Next Decade:A Changed Role of Governments?," Working Papers hal-03552489, HAL.

    Cited by:

    1. Krzyżanowski, Julian, 2021. "“Farm To Fork” Strategy and Its Implications for the Development of the Beef Production Sector in Poland," Problems of Agricultural Economics / Zagadnienia Ekonomiki Rolnej 319789, Institute of Agricultural and Food Economics - National Research Institute (IAFE-NRI).

  20. Florian Dorn & Clemens Fuest & Lea Immel & Florian Neumeier, 2020. "Economic Deprivation and Radical Voting: Evidence from Germany," ifo Working Paper Series 336, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Carl Leonard Fischer & Lorenz Meister, 2023. "Economic Determinants of Populism," DIW Roundup: Politik im Fokus 145, DIW Berlin, German Institute for Economic Research.
    2. Rodríguez-Pose, Andrés & Terrero-Davila, Javier & Lee, Neil, 2023. "Left-behind versus unequal places: interpersonal inequality, economic decline, and the rise of populism in the USA and Europe," LSE Research Online Documents on Economics 118537, London School of Economics and Political Science, LSE Library.
    3. Andrés Rodríguez-Pose & Javier Terrero-Davila & Neil Lee, 2023. "Left-Behind vs. Unequal Places: Interpersonal Inequality, Economic Decline, and the Rise of Populism in the US and Europe," LIS Working papers 859, LIS Cross-National Data Center in Luxembourg.
    4. Thilo N. H. Albers & Felix Kersting & Fabian Kosse, 2022. "Income Misperception and Populism," SOEPpapers on Multidisciplinary Panel Data Research 1177, DIW Berlin, The German Socio-Economic Panel (SOEP).
    5. Keßler, Daniela & Zerres, Thomas, 2020. "Rechtsrahmen der Geldwäschebekämpfung," Working Papers for Marketing & Management 48, Offenburg University, Department of Media and Information.
    6. Thilo N. H. Albers & Felix Kersting & Fabian Kosse, 2022. "Income Misperception and Populism," CESifo Working Paper Series 10059, CESifo.
    7. Albers, Thilo N. H. & Kersting, Felix & Kosse, Fabian, 2023. "Income misperception and populism," W.E.P. - Würzburg Economic Papers 104, University of Würzburg, Department of Economics.
    8. Albers, Thilo N. H. & Kersting, Felix & Kosse, Fabian, 2022. "Income Misperception and Populism," IZA Discussion Papers 15673, Institute of Labor Economics (IZA).

  21. Florian Dorn & Clemens Fuest & Marcell Göttert & Carla Krolage & Stefan Lautenbacher & Sebastian Link & Andreas Peichl & Magnus Reif & Stefan Sauer & Marc Stöckli & Klaus Wohlrabe & Timo Wollmershäuse, 2020. "The Economic Costs of the Coronavirus Shutdown for Germany: A Scenario Calculation," EconPol Policy Brief 21, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(02), pages 38-46, July.
    2. Richiardi, Matteo & Bronka, Patryk & Collado, Diego, 2020. "The Covid-19 crisis response helps the poor: the distributional and budgetary consequences of the UK lock-down," Centre for Microsimulation and Policy Analysis Working Paper Series CEMPA5/20, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research.
    3. Demmelhuber Katrin & Sauer Stefan & Wohlrabe Klaus, 2023. "Beyond the Business Climate: Supplementary Questions in the ifo Business Survey," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 243(2), pages 169-182, April.
    4. Angelini, Elena & Darracq Pariès, Matthieu & Zimic, Srečko & Damjanović, Milan, 2020. "ECB-BASIR: a primer on the macroeconomic implications of the Covid-19 pandemic," Working Paper Series 2431, European Central Bank.
    5. Clemens Fuest & Lea Immel & Florian Neumeier & Andreas Peichl, 2021. "Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany," CESifo Working Paper Series 9024, CESifo.
    6. Anton Michálek, 2023. "Changes in the social situation in EU countries during COVID‐19 (an alternative approach to the assessment of social indicators)," Regional Science Policy & Practice, Wiley Blackwell, vol. 15(8), pages 1841-1863, October.

  22. Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2020. "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," CESifo Working Paper Series 8605, CESifo.

    Cited by:

    1. Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Decomposing Multinational Corporations´ Declining Effective Tax Rates," Working Papers IES 2019/39, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
    2. Georg U. Thunecke, 2023. "Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation," Working Papers tax-mpg-rps-2023-26, Max Planck Institute for Tax Law and Public Finance.
    3. Victoria J. Perry, 2023. "Pillar 2: tax competition in low‐income countries and substance‐based income exclusion," Fiscal Studies, John Wiley & Sons, vol. 44(1), pages 23-36, March.
    4. Alena Andrejovská & Ivana Andrejkovičova, 2024. "Tax revenues and tax rates in the context of macroeconomic determinants," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 12(1), pages 253-267, September.

  23. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020. "The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail," ifo Working Paper Series 341, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Chiara Drolsbach & Maximilian Maurice Gail & Phil-Adrian Klotz, 2022. "Pass-through of Temporary Fuel Tax Reductions: Evidence from Europe," MAGKS Papers on Economics 202239, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Georg Schneider & Frank Stähler & Georg U. Thunecke, 2023. "The (Non-)Neutrality of Value-Added Taxation," Working Papers tax-mpg-rps-2023-20, Max Planck Institute for Tax Law and Public Finance.
    3. Marius Clemens & Werner Röger, 2022. "Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes," Discussion Papers of DIW Berlin 2004, DIW Berlin, German Institute for Economic Research.
    4. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT Pass-Through and Competition: Evidence from the Greek Islands," Discussion Papers of DIW Berlin 2039, DIW Berlin, German Institute for Economic Research.
    5. Fedoseeva, Svetlana & Van Droogenbroeck, Ellen, 2024. "Temporary VAT rate cuts and food prices in e-commerce," Journal of Retailing and Consumer Services, Elsevier, vol. 77(C).
    6. Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2021. "Does Tax Policy Work When Consumers Have Imperfect Price Information? Theory and Evidence," CESifo Working Paper Series 9138, CESifo.

  24. Clemens Fuest & Jean Pisani-Ferry, 2020. "Financing the EU: New Context, New Responses," EconPol Policy Reports 24, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Niko Korpar & Mario Larch & Roman Stöllinger, 2022. "Comparing Scenarios for a European Carbon Border Adjustment Mechanism: Trade, FDI and Welfare Effects with a Focus on the Austrian Economy," wiiw Research Reports 460, The Vienna Institute for International Economic Studies, wiiw.
    2. Carrai, Maria Adele, 2021. "Adaptive governance along Chinese-financed BRI railroad megaprojects in East Africa," World Development, Elsevier, vol. 141(C).
    3. Liu, Jielun & Ong, Ghim Ping & Pang, Vincent Junxiong, 2022. "Modelling effectiveness of COVID-19 pandemic control policies using an Area-based SEIR model with consideration of infection during interzonal travel," Transportation Research Part A: Policy and Practice, Elsevier, vol. 161(C), pages 25-47.
    4. Sijbren Cnossen, 2022. "The C-inefficiency of the EU-VAT and what can be done about it," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 215-236, February.
    5. Schratzenstaller Margit, 2023. "Elements of a European Green Fiscal Policy," Intereconomics: Review of European Economic Policy, Sciendo, vol. 58(6), pages 300-304, December.

  25. Ciaglia, Sarah & Fuest, Clemens & Heinemann, Friedrich, 2020. "Fostering European Identity," Munich Reprints in Economics 84783, University of Munich, Department of Economics.

    Cited by:

    1. Monika Bauhr & Nicholas Charron, 2024. "Europe around the corner? How border proximity and quality of government explains European identity," European Union Politics, , vol. 25(2), pages 376-395, June.

  26. Florian Dorn & Clemens Fuest & Marcell Göttert & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Sebastian Link & Sascha Möhrle & Andreas Peichl & Magnus Reif & Stefan Sauer & Marc Stöckli & Kl, 2020. "The Economic Costs of the Coronavirus Shutdown for Selected European Countries: A Scenario Calculation," EconPol Policy Brief 25, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Andrea Rucksa & Perge Anna, 2021. "Old-New Challenges? Poverty and Menstruation: Young Girls and Women in the Mirror of Disadvantaged Situation," European Journal of Marketing and Economics Articles, Revistia Research and Publishing, vol. 4, July -Dec.
    2. Valentinova Tasseva, Iva & Cantó-Sánchez, Olga & Figari, Francesco & Fiorio, Carlo & Kuypers, Sarah & Marchal, Sarah & Romaguera de la Cruz, Marina & Verbist, Gerlinde, 2021. "Welfare resilience at the onset of the COVID-19 pandemic in a selection of European countries: impact on public finance and household incomes," EUROMOD Working Papers EM4/21, EUROMOD at the Institute for Social and Economic Research.
    3. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(02), pages 38-46, July.
    4. Paolo Brunori & Marisa Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2021. "Distant and different? Lockdown and inequalities in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(2), pages 39-54.
    5. Dorine Boumans & Sebastian Link & Stefan Sauer, 2020. "Covid-19: Die Weltwirtschaft auf der Intensivstation: Erkenntnisse aus einer weltweiten Expertenumfrage," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(05), pages 52-56, May.
    6. Perugini, Cristiano & Vladisavljević, Marko, 2021. "Social stability challenged by Covid-19: Pandemics, inequality and policy responses," Journal of Policy Modeling, Elsevier, vol. 43(1), pages 146-160.
    7. Karen Pittel & Helena Cordt & Sandra Gschnaller & Mathias Mier & Valeriya Azarova, 2020. "Kurz zum Klima: Die Coronakrise und ihre Auswirkungen auf den Europäischen Emissionshandel," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(06), pages 67-71, June.
    8. Otilia MANTA & Viorica NEACSU B., 2020. "Measures Applied At European Level In The Context Of The Current Crisis (Ii)," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 58(2), pages 33-53, June.
    9. Dorine Boumans & Sebastian Link & Stefan Sauer, 2020. "Covid-19: The World Economy Needs a Lifeline – But Which One?," EconPol Policy Brief 27, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    10. Pichler, Anton & Pangallo, Marco & del Rio-Chanona, R. Maria & Lafond, François & Farmer, J. Doyne, 2020. "Production networks and epidemic spreading: How to restart the UK economy?," INET Oxford Working Papers 2020-12, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford.
    11. Florian Dorn & Sahamoddin Khailaie & Marc Stoeckli & Sebastian C. Binder & Tanmay Mitra & Berit Lange & Stefan Lautenbacher & Andreas Peichl & Patrizio Vanella & Timo Wollmershäuser & Clemens Fuest & , 2023. "The common interests of health protection and the economy: evidence from scenario calculations of COVID-19 containment policies," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 24(1), pages 67-74, February.
    12. Clemens Fuest & Lea Immel & Florian Neumeier & Andreas Peichl, 2021. "Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany," CESifo Working Paper Series 9024, CESifo.
    13. Anton Michálek, 2023. "Changes in the social situation in EU countries during COVID‐19 (an alternative approach to the assessment of social indicators)," Regional Science Policy & Practice, Wiley Blackwell, vol. 15(8), pages 1841-1863, October.
    14. Figari, Francesco & V. Fiorio, Carlo, 2020. "Welfare resilience in the immediate aftermath of the COVID-19 outbreak in Italy," EUROMOD Working Papers EM6/20, EUROMOD at the Institute for Social and Economic Research.
    15. M. S. Chowdhury & Kazi Sajedur Rahman & Vidhya Selvanathan & Narissara Nuthammachot & Montri Suklueng & Ali Mostafaeipour & Asiful Habib & Md. Akhtaruzzaman & Nowshad Amin & Kuaanan Techato, 2021. "Current trends and prospects of tidal energy technology," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(6), pages 8179-8194, June.
    16. Siedschlag, Iulia & Yan, Weijie, 2020. "Containing the COVID-19 Pandemic: What Determined the Speed of Government Interventions?," Papers WP680, Economic and Social Research Institute (ESRI).
    17. Sarita Silveira & Martin Hecht & Hannah Matthaeus & Mazda Adli & Manuel C. Voelkle & Tania Singer, 2022. "Coping with the COVID-19 Pandemic: Perceived Changes in Psychological Vulnerability, Resilience and Social Cohesion before, during and after Lockdown," IJERPH, MDPI, vol. 19(6), pages 1-30, March.

  27. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2019. "Tax Cuts Starve the Beast! Evidence from Germany," CESifo Working Paper Series 8009, CESifo.

    Cited by:

    1. Emblemsvåg, Jan, 2022. "Wind energy is not sustainable when balanced by fossil energy," Applied Energy, Elsevier, vol. 305(C).
    2. Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," FMM Working Paper 65-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    3. Fernando Martin, 2019. "How to Starve the Beast: Fiscal and Monetary Policy Rules," 2019 Meeting Papers 1181, Society for Economic Dynamics.
    4. Fernando M. Martin, 2019. "How to Starve the Beast: Fiscal Policy Rules," Working Papers 2019-026, Federal Reserve Bank of St. Louis, revised 08 Aug 2023.

  28. Mathias Dolls & Clemens Fuest & Andreas Peichl & Christian Wittneben, 2019. "Fiscal Consolidation and Automatic Stabilization: New Results," CESifo Working Paper Series 8021, CESifo.

    Cited by:

    1. Sologon, Denisa Maria & O'Donoghue, Cathal & Linden, Jules & Kyzyma, Iryna & Loughrey, Jason, 2022. "Welfare and Distributional Impact of Soaring Prices in Europe," IZA Discussion Papers 15738, Institute of Labor Economics (IZA).
    2. Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2023. "Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union," LSE Research Online Documents on Economics 120240, London School of Economics and Political Science, LSE Library.
    3. Karina Doorley & Jan Gromadzki & Piotr Lewandowski & Dora Tuda & Philippe Van Kerm, 2023. "Automation and income inequality in Europe," IBS Working Papers 06/2023, Instytut Badan Strukturalnych.
    4. Dooley, Karina & Gromadzki, Jan & Lewandowski, Piotr & Tuda, Dora & Van Kerm, Philippe, 2023. "Automation and Income Inequality in Europe," SocArXiv kdz5e_v1, Center for Open Science.
    5. Mathias Dolls, 2020. "An Unemployment Re-Insurance Scheme for the Eurozone? Stabilizing and Redistributive Effects," CESifo Working Paper Series 8219, CESifo.
    6. Eichhorst, Werner & Marx, Paul & Brunner, Johannes & Kettenring, Jannis, 2020. "A Comparative Analysis of National Unemployment Benefit Schemes," IZA Research Reports 101, Institute of Labor Economics (IZA).
    7. Eichhorst, Werner & Krause-Pilatus, Annabelle & Marx, Paul & Dolls, Mathias & Lay, Max, 2023. "Minimum Income Support Systems as Elements of Crisis Resilience in Europe," IZA Discussion Papers 16066, Institute of Labor Economics (IZA).
    8. Karina Doorley & Tim Callan & Michael Savage, 2021. "What drove income inequality in EU crisis countries during the Great Recession?," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 319-343, June.
    9. Andreas Peichl & Mathias Dolls, 2019. "Auf dem Weg zur Sozialunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(10), pages 08-11, May.
    10. Eichhorst, Werner & Marx, Paul & Brunner, Johannes & Kettenring, Jannis, 2020. "Vergleichende Analyse nationaler Arbeitslosenversicherungen," IZA Research Reports 100, Institute of Labor Economics (IZA).
    11. Denisa Sologon & Cathal O’Donoghue & Iryna Kyzyma & Jinjing Li & Jules Linden & Raymond Wagener, 2020. "The COVID-19 Resilience of a Continental Welfare Regime - Nowcasting the Distributional Impact of the Crisis," LISER Working Paper Series 2020-14, Luxembourg Institute of Socio-Economic Research (LISER).
    12. Dornean Adina & Oanea Dumitru-Cristian, 2022. "The Effectiveness of Fiscal-Budgetary Measures to Counteract the COVID-19 Crisis. Evidence from EU Countries," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 16(1), pages 137-151, January.

  29. Clemens Fuest & Jean Pisani-Ferry, 2019. "A Primer on Developing European Public Goods," EconPol Policy Reports 16, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Goulard Sylvie, 2020. "The international role of the euro [Le rôle international de l’euro]," Bulletin de la Banque de France, Banque de France, issue 229.
    2. Clemens Fuest & Jean Pisani-Ferry, 2020. "Financing the EU: New Context, New Responses," EconPol Policy Reports 24, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    3. Arnaoutoglou, Nikolaos-Boleslav, 2022. "Institutions and Cohesion Policy in the European Union," MPRA Paper 113543, University Library of Munich, Germany.
    4. Nicolas Bunde & Nina Czernich & Oliver Falck & Clemens Fuest, 2020. "European public goods: The US ARPA system as a role model for promoting disruptive innovation in Europe?," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 117, October.
    5. Margit Schratzenstaller-Altzinger, 2020. "Reformbedarf und Reformoptionen für das EU-Budget aus österreichischer Perspektive," WIFO Monatsberichte (monthly reports), WIFO, vol. 93(3), pages 177-191, March.
    6. Nelly Popova, 2024. "Next Generation EU and Fiscal Integration in Europe," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 46-64.
    7. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2020. "A WTO-compatible Border Tax Adjustment for the ETS to Finance the EU Budget," WIFO Working Papers 596, WIFO.
    8. Antonia Díaz, 2021. "The EU Budget and the Role of Public Goods," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(02), pages 35-38, March.
    9. Thöne, Michael, 2024. "The fiscal architecture of the EU cohesion policy," ZEW Discussion Papers 24-038, ZEW - Leibniz Centre for European Economic Research.

  30. Clemens Fuest & Daniel Gros, 2019. "Government debt in times of low interest rates: the case of Europe," EconPol Policy Brief 16, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Schuknecht, Ludger, 2019. "Fiscal-financial vulnerabilities," SAFE White Paper Series 62, Leibniz Institute for Financial Research SAFE.
    2. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Marcel Fratzscher & Alexander Kriwoluzky & Claus Michelsen & Michael Hüther & Peter Bofinger & Lars P. Feld & Wolf Heinrich Reuter, 2019. "Schuldenbremse — Investitionshemmnis oder Vorbild für Europa? [Debt Brake — Investment Barrier or Role Model for Europe?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(5), pages 307-329, May.
    3. Hüther, Michael & Südekum, Jens, 2019. "Die Schuldenbremse - eine falsche Fiskalregel am falschen Platz," DICE Ordnungspolitische Perspektiven 103, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    4. D. Cornille & H. Godefroid & L. Van Meensel & S. Van Parys, 2019. "How risky is the high public debt in a context of low interest rates ?," Economic Review, National Bank of Belgium, issue ii, pages 70-96, September.
    5. Bonam, Dennis & Ciccarelli, Matteo & Gomes, Sandra & Aldama, Pierre & Bańkowski, Krzysztof & Buss, Ginters & da Costa, José Cardoso & Christoffel, Kai & Elfsbacka Schmöller, Michaela & Jacquinot, Pasc, 2024. "Challenges for monetary and fiscal policy interactions in the post-pandemic era," Occasional Paper Series 337, European Central Bank.
    6. Pfeiffer, Philipp & Roeger, Werner & Vogel, Lukas, 2021. "Optimal fiscal policy with low interest rates for government debt," Journal of Economic Dynamics and Control, Elsevier, vol. 132(C).

  31. Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier & Daniel Stöhlker, 2019. "Incentivising structural reforms in Europe?," EconPol Policy Brief 14, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Francesco Spadafora, 2020. "Completing the Economic and Monetary Union: Wisdom Come Late?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(3), pages 379-409, November.
    2. Francesco Spadafora, 2019. "European integration in the time of mistrust," Questioni di Economia e Finanza (Occasional Papers) 512, Bank of Italy, Economic Research and International Relations Area.
    3. Atanas Pekanov, 2019. "Policy Brief: Past and Present of EMU Reform. Reforming the Euro Area – The Road Not (Yet) Taken," WIFO Studies, WIFO, number 61850, August.
    4. Kapelko, Magdalena & Oude Lansink, Alfons & Zofío, José L., 2022. "Endogenous dynamic inefficiency and optimal resource allocation: An application to the European Dietetic Food Industry," European Journal of Operational Research, Elsevier, vol. 303(3), pages 1444-1457.

  32. Clemens Fuest & Daniel Gros, 2019. "Applying nominal expenditure rules in the euro area," EconPol Policy Brief 15, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Jost, Thomas & Tödter, Karl-Heinz, 2021. "Reducing sovereign debt levels in the post-Covid Eurozone with a simple deficit rule," IMFS Working Paper Series 164, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS).

  33. Gabriel J. Felbermayr & Clemens Fuest & Hans Gersbach & Albrecht O. Ritschl & Marcel Thum & Martin T. Braml, 2019. "Hard Brexit ahead: breaking the deadlock," EconPol Policy Brief 12, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Boysen-Hogrefe, Jens & Fiedler, Salomon & Groll, Dominik & Kooths, Stefan & Stolzenburg, Ulrich, 2019. "Konjunktur im Euroraum im Herbst 2019 - Euroraum: Robuste Expansion, aber wenig Schwung [Euro Area Economy Autumn 2019 - Euro area economy robust, but with low momentum]," Kieler Konjunkturberichte 58, Kiel Institute for the World Economy (IfW Kiel).
    2. Gabriel Felbermayr, 2019. "Brexit: Eine “Hard-but-Smart”–Strategie und ihre Folgen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(04), pages 27-33, February.
    3. Catherine Mathieu, 2020. "Brexit: what economic impacts does the literature anticipate?," Post-Print hal-03403036, HAL.

  34. Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2019. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," CESifo Working Paper Series 7491, CESifo.

    Cited by:

    1. Dorine Boumans & Sebastian Link & Stefan Sauer, 2020. "Covid-19: The World Economy Needs a Lifeline – But Which One?," EconPol Policy Brief 27, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    2. Demmelhuber Katrin & Sauer Stefan & Wohlrabe Klaus, 2023. "Beyond the Business Climate: Supplementary Questions in the ifo Business Survey," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 243(2), pages 169-182, April.
    3. Dorine Boumans & Pauliina Sandqvist & Stefan Sauer, 2020. "World Economy: What Does the Road to Recovery from COVID-19 Look Like? Expert Survey on Worldwide Effects of the Pandemic," EconPol Policy Reports 26, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Luisa Dörr & Klaus Gründler & Philipp Heil & Niklas Potrafke & Timo Wochner, 2024. "Experteneinschätzungen zum globalen Standortwettbewerb," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 142, October.
    5. Klaus Gründler & Philipp Heil & Niklas Potrafke & Timo Wochner, 2023. "The US-Inflation Reduction Act: Global Assessments of Economic Experts," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 138, October.
    6. Madeline Hanson & Daniela Hauser & Romanos Priftis, 2021. "Fiscal Spillovers: The Case of US Corporate and Personal Income Taxes," Staff Working Papers 21-41, Bank of Canada.
    7. Dorine Boumans & Henrik Müller & Stefan Sauer, 2022. "How Media Content Influences Economic Expectations: Evidence from a Global Expert Survey," ifo Working Paper Series 380, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  35. Clemens Fuest & Felix Hugger & Samina Sultan & Jing Xing, 2019. "What Drives Chinese Overseas M&A Investment? Evidence from Micro Data," EconPol Working Paper 33, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Kintzinger, Paulina & Horky, Florian, 2022. "Dynamics and Developments of Chinese M&A Transactions in the wake of the BRI: A comparison of Germany and CEEC," MPRA Paper 112630, University Library of Munich, Germany.

  36. Dorn, Florian & Fuest, Clemens & Immel, Lea & Neumeier, Florian, 2018. "Inequality and Extremist Voting: Evidence from Germany," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181598, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Gian Italo Bischi & Federico Favaretto & Edgar J. Sanchez Carrera, 2022. "Long-term causes of populism," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 17(1), pages 349-377, January.
    2. Endrich, Marek, 2020. "A Window to the World: The long-term effect of Television on Hate Crime," ILE Working Paper Series 33, University of Hamburg, Institute of Law and Economics.
    3. Federico Favaretto & Donato Masciandaro, 2022. "Populism, financial crises and banking policies: Economics and psychology," Scottish Journal of Political Economy, Scottish Economic Society, vol. 69(4), pages 441-464, September.
    4. Hernan Winkler, 2019. "The effect of income inequality on political polarization: Evidence from European regions, 2002–2014," Economics and Politics, Wiley Blackwell, vol. 31(2), pages 137-162, July.

  37. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2018. "Unternehmensbesteuerung unter Wettbewerbsdruck," Kronberger Kreis-Studien 65, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Bültmann-Hinz, Barbara, 2018. "Staatscompliance - Update 2018: Für einen Paradigmenwechsel in der Steuerpolitik," Argumente zur Marktwirtschaft und Politik 143, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

  38. Florian Dorn & Clemens Fuest & Niklas Potrafke, 2018. "Globalization and Income Inequality Revisited," CESifo Working Paper Series 6859, CESifo.

    Cited by:

    1. Bergh, Andreas & Kärnä, Anders, 2019. "Globalization and Populism in Europe," Working Paper Series 1304, Research Institute of Industrial Economics, revised 06 Oct 2020.
    2. Isaac K. Ofori & Mark K. Armah & Emmanuel E. Asmah, 2021. "Towards the Reversal of Poverty and Income Inequality Setbacks Due to COVID-19: The Role of Globalisation and Resource Allocation," Research Africa Network Working Papers 21/043, Research Africa Network (RAN).
    3. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022. "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series 335, CRC TRR 190 Rationality and Competition.
    4. Li, Xiang & Su, Dan, 2020. "Capital account liberalisation does worsen income inequality," IWH Discussion Papers 7/2020, Halle Institute for Economic Research (IWH).
    5. Markus Brueckner & Ngo Van Long & Joaquin Vespignani, 2020. "Non-gravity trade," CAMA Working Papers 2020-52, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
    6. Niklas Potrafke, 2018. "The Globalisation-Welfare State Nexus: Evidence from Asia," CESifo Working Paper Series 7330, CESifo.
    7. Klaus Gründler & Niklas Potrafke & Timo Wochner, 2020. "Structural Reforms and Income Inequality: Who Benefits From Market-Oriented Reforms?," EconPol Policy Reports 18, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    8. Raihan, Selim, 2022. "What Does Data on Functional Income Distribution tell us about Trends in and Correlates of Income Inequality in The Asia-Pacific?," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 56(3), pages 45-64.
    9. Björn Kauder & Manuela Krause & Niklas Potrafke, 2021. "Do Left-wing Governments Decrease Wage Inequality among Civil Servants? Empirical Evidence from the German States," Public Finance Review, , vol. 49(1), pages 106-135, January.
    10. Markus Brueckner & Ngo Van Long & Joaquin Vespignani & Ngo Van Long, 2020. "Trade, Education, and Income Inequality," CESifo Working Paper Series 8370, CESifo.
    11. Valentin F. Lang & Ms. Marina Mendes Tavares, 2018. "The Distribution of Gains from Globalization," IMF Working Papers 2018/054, International Monetary Fund.
    12. Amèvi Rocard Kouwoaye, 2021. "GATT/WTO membership–poverty nexus: An unconditional quantile regression approach," The World Economy, Wiley Blackwell, vol. 44(11), pages 3389-3421, November.
    13. Manuela Magalhães & Tiago Sequeira & Óscar Afonso, 2019. "Industry Concentration and Wage Inequality: a Directed Technical Change Approach," Open Economies Review, Springer, vol. 30(3), pages 457-481, July.
    14. Ongo Nkoa Bruno Emmanuel & Song Jacques Simon & Balla Mekongo Célestin Ghislain, 2021. "Inequalities in Africa : Does financial integration matter?," Economics Bulletin, AccessEcon, vol. 41(3), pages 1983-1993.
    15. Xiang Li & Dan Su, 2021. "Does Capital Account Liberalization Affect Income Inequality?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 83(2), pages 377-410, April.
    16. Zhi Luo & Guanghua Wan & Chen Wang & Xun Zhang, 2022. "The distributive impacts of the Belt and Road Initiative," Journal of Economic Surveys, Wiley Blackwell, vol. 36(3), pages 586-604, July.
    17. Johannes Blum & Florian Dorn & Axel Heuer, 2021. "Political institutions and health expenditure," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 323-363, April.
    18. Philipp Harms & Jakob Schwab, 2019. "Depression of the deprived or eroding enthusiasm of the elites: What has shifted the support for globalization?," Working Papers 1912, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
    19. Florian Dorn & Christoph Schinke, 2018. "Top Income Shares in OECD Countries: The Role of Government Ideology and Globalization," ifo Working Paper Series 246, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    20. Regina Pleninger & Jakob de Haan & Jan‐Egbert Sturm, 2022. "The ‘Forgotten’ middle class: An analysis of the effects of globalisation," The World Economy, Wiley Blackwell, vol. 45(1), pages 76-110, January.
    21. Edward Anderson & Samuel Obeng, 2021. "Globalisation and government spending: Evidence for the ‘hyper‐globalisation’ of the 1990s and 2000s," The World Economy, Wiley Blackwell, vol. 44(5), pages 1144-1176, May.
    22. Rajaguru, Gulasekaran & Srivastava, Sadhana & Sen, Rahul & Mukhopadhaya, Pundarik, 2023. "Does globalization drive long-run inequality within OECD countries? A guide to policy making," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 469-493.
    23. Zameer, Hashim & Shahbaz, Muhammad & Vo, Xuan Vinh, 2020. "Reinforcing poverty alleviation efficiency through technological innovation, globalization, and financial development," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
    24. Bergh, Andreas & Mirkina, Irina & Nilsson, Therese, 2019. "Can Social Spending Cushion the Inequality Effect of Globalization?," Working Paper Series 1286, Research Institute of Industrial Economics.
    25. Chandika Gunasinghe & E. A. Selvanathan & Athula Naranpanawa & John Forster, 2021. "Rising Income Inequality in OECD Countries: Does Fiscal Policy Sacrifice Economic Growth in Achieving Equity?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 33(6), pages 1840-1876, December.
    26. M. Mesut Badur & Md. Monirul Islam & Kazi Sohag, 2023. "Globalization–Income Inequality Nexus in the Post-Soviet Countries: Analysis of Heterogeneous Dataset Using the Quantiles via Moments Approach," Mathematics, MDPI, vol. 11(7), pages 1-29, March.
    27. Florian Dorn & Clemens Fuest & Niklas Potrafke, 2021. "Trade Openness and Income Inequality: New Empirical Evidence," CESifo Working Paper Series 9203, CESifo.
    28. Dorcas Gonese & Asrat Tsegaye & Forget Kapingura & Sibanesizwe Alwyn Khumalo, 2022. "Trade Openness and Income Inequality: A Case of Southern African Development Community Countries," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 10(4), pages 135-151.
    29. Beck, Roland & Di Nino, Virginia & Stracca, Livio, 2024. "Globalisation and the efficiency-equity trade-off," Journal of International Money and Finance, Elsevier, vol. 148(C).
    30. Valentina VASILE & Daniel ŞTEFAN & Călin-Adrian COMES & Elena BUNDUCHI & Anamari-Beatrice ŞTEFAN, 2020. "FDI or Remittances for Sustainable External Financial Inflows. Theoretical Delimitations and Practical Evidence using Granger Causality," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(4), pages 131-153, December.
    31. Beck, Roland & Di Nino, Virginia & Stracca, Livio, 2021. "Globalisation and the efficiency-equity trade-off," Working Paper Series 2546, European Central Bank.
    32. Harms, Philipp & Schwab, Jakob, 2020. "Depression of the deprived or eroding enthusiasm of the elites: What has shifted the support for international trade?," European Journal of Political Economy, Elsevier, vol. 64(C).
    33. Gravina, Antonio Francesco & Lanzafame, Matteo, 2021. "Finance, globalisation, technology and inequality: Do nonlinearities matter?," Economic Modelling, Elsevier, vol. 96(C), pages 96-110.
    34. Theophilus Lartey & Albert Danso, 2020. "Globalization, free markets and investor protection," Economics and Business Letters, Oviedo University Press, vol. 9(1), pages 8-13.

  39. Agnès Bénassy-Quéré & Guntram B. Wolff & Clemens Fuest & Vincent Aussilloux, 2017. "Making the best of the European single market," Bruegel Policy Contributions 18763, Bruegel.

    Cited by:

    1. Andre Jungmittag & Robert Marschinski, 2020. "Service Trade Restrictiveness and Foreign Direct Investment - Evidence from Greenfield FDI in Business Services," JRC Research Reports JRC122116, Joint Research Centre.
    2. Warnick, Benjamin J. & Kier, Alexander S. & LaFrance, Emily M. & Cuttler, Carrie, 2021. "Head in the clouds? Cannabis users' creativity in new venture ideation depends on their entrepreneurial passion and experience," Journal of Business Venturing, Elsevier, vol. 36(2).

  40. Gabriel Felbermayr & Clemens Fuest & Timo Wollmershäuser, 2017. "The German Current Account Surplus: Where Does It Come From, Is It Harmful and Should Germany Do Something about It?," EconPol Policy Reports 2, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Christian Grimme & Timo Wollmershäuser, 2017. "Zu den Auswirkungen von Rohstoffpreisänderungen auf den Leistungsbilanzsaldo," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(14), pages 44-46, July.
    2. Schön, Matthias & Stähler, Nikolai, 2020. "When old meets young? Germany's population ageing and the current account," Economic Modelling, Elsevier, vol. 89(C), pages 315-336.
    3. Hayo, Bernd & Mierzwa, Sascha, 2023. "The effect of legislated tax changes on the trade balance: Empirical evidence for the United States, Germany, and the United Kingdom," Journal of Macroeconomics, Elsevier, vol. 78(C).
    4. Ingrid Hjertaker & Bent Sofus Tranøy, 2022. "The Dollar as a Mutual Problem: New Transatlantic Interdependence in Finance," Politics and Governance, Cogitatio Press, vol. 10(2), pages 198-207.
    5. Emmanuelle Faure & Carl Grekou & Valérie Mignon, 2022. "Current Account Balances’ Divergence in the Euro Area: an Appraisal of the Underlying Forces," Working Papers 2022-12, CEPII research center.
    6. Murai Taiki, 2024. "The Relationship Between the German Current Account and Financial Account: Evidence from the Toda-Yamamoto Causality Approach," The Economists' Voice, De Gruyter, vol. 21(1), pages 65-96.
    7. Christina Graf & Christian Grimme, 2017. "Der Einfluss der Vermögenseinkommen auf den deutschen Leistungsbilanzüberschuss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(22), pages 38-44, November.
    8. Jan Priewe, 2018. "A time bomb for the Euro? Understanding Germany's current account surplus," IMK Studies 59-2018, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    9. Taner Akan & Tim Solle, 2022. "Do macroeconomic and financial governance matter? Evidence from Germany, 1950–2019," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 17(4), pages 993-1045, October.
    10. Ruppert, Kilian & Stähler, Nikolai, 2022. "What drives the German current account? Household savings, capital investments and public policies," Economic Modelling, Elsevier, vol. 108(C).
    11. Valérie Mignon & Carl Grekou & Emmanuelle Faure, 2023. "Current account balances’ divergence in the euro area: an appraisal of the underlying forces," EconomiX Working Papers 2023-3, University of Paris Nanterre, EconomiX.
    12. Cheung, Yin-Wong & Steinkamp, Sven & Westermann, Frank, 2020. "Capital flight to Germany: Two alternative measures," Journal of International Money and Finance, Elsevier, vol. 102(C).
    13. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.

  41. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2017. "Weckruf für die deutsche Wirtschaftspolitik," Kronberger Kreis-Studien 64, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2017. "Für eine zukunftsorientierte Wirtschaftspolitik. Jahresgutachten 2017/18 [Towards a Forward-Looking Economic Policy. Annual Report 2017/18]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201718, September.

  42. Gabriel Felbermayr & Clemens Fuest & Jasmin Katrin Gröschl & Daniel Stöhlker, 2017. "Economic Effects of Brexit on the European Economy," EconPol Policy Reports 4, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Ana Venâncio & João Pereira dos Santos, 2021. "The effect of Brexit on British workers living in the EU," Working Papers REM 2021/0197, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    2. Banse, Martin & Freund, Florian, 2018. "Mögliche Auswirkungen eines harten oder weichen Brexit auf die deutsche Landwirtschaft - Update," Thünen Working Papers 95, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries.
    3. Freund, Florian & Banse, Martin & Pelikan, Janine, 2018. "Losing Preferential Access to Third Countries after Brexit - What is at stake?," Conference papers 330186, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    4. Patrick Bisciari, 2019. "A survey of the long-term impact of Brexit on the UK and the EU27 economies," Working Paper Research 366, National Bank of Belgium.
    5. Lisandra Flach & Feodora Teti & Lena Wiest & Margherita Atzei, 2020. "EU27 and the UK: Product Dependencies and the Implications of Brexit," EconPol Policy Brief 32, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    6. Iuliana MÎNĂSCURTĂ, 2019. "The European Union. Brexit – Causes and Consequences," Journal of Mediation & Social Welfare, Editura Lumen, vol. 1(1), pages 42-49, December.
    7. Gabriel Felbermayr & Robert Lehmann & Marina Steininger, 2018. "Brexit and its Economic Consequences for the German State of Hesse," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 93, October.
    8. Catherine Mathieu, 2020. "Brexit: what economic impacts does the literature anticipate?," Post-Print hal-03403036, HAL.
    9. Cardoso, Miguel, 2020. "The welfare impact of migration with endogenous cross-border movement: An application to the European Union," Economic Modelling, Elsevier, vol. 93(C), pages 205-216.
    10. Rolf J. Langhammer & Lisandra Flach & Feodora Teti & Lena Wiest & Margherita Atzei & Lisa Scheckenhofer & Joachim Wuermeling & Carsten Hefeker & Friedemann Kainer & Philipp Harms & Michael Kaeding, 2020. "Brexit-Finale: Das letzte Ringen um einen Deal," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(12), pages 03-27, December.
    11. Catherine Mathieu, 2020. "Brexit: what economic impacts does the literature anticipate?," SciencePo Working papers Main hal-03403036, HAL.
    12. Halmai, Péter, 2020. "A dezintegráció gazdaságtana. A brexit esete [The economics of disintegration. The case of Brexit]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 837-877.
    13. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Wolfgang Nierhaus & Andreas Peichl & Magnus Reif & Rad, 2017. "ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.
    14. Maria Nica & Ionut Laurentiu Petre, 2018. "A smaller union, a larger budget per member state," International Conference on Competitiveness of Agro-food and Environmental Economy Proceedings, The Bucharest University of Economic Studies, vol. 7, pages 240-248.
    15. Jannik André Nauerth & Joachim Ragnitz & Michael Weber, 2018. "ifo Konjunkturprognose Ostdeutschland und Sachsen 2017/2018: Ostdeutsche Wirtschaftwächst langsamer als die westdeutsche," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 25(01), pages 22-28, February.

  43. Anne-Laure Delatte & Clemens Fuest & Daniel Gros & Friedrich Heinemann & Martin Kocher & Roberto Tamborini, 2017. "The Future of Eurozone Fiscal Governance," EconPol Policy Reports 1, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Luciano Andreozzi & Roberto Tamborini, 2017. "We need more Europe in the Monetary Union. Which Europe? Hints from policy games," EconPol Working Paper 5, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    2. Tatiana Houbenova, 2019. "The Global Challenges to “Two-Speed” Integration in the EU: Problems and Prospects for Bulgaria's Participation in the Economic and Monetary Union," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 3-32.
    3. Pompeo Della Posta & Roberto Tamborini, 2021. "The Existential Trilemma of EMU in a Model of Fiscal Target Zone," EconPol Working Paper 66, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Andreozzi, Luciano & Tamborini, Roberto, 2019. "Models of supranational policymaking and the reform of the EMU," Journal of Policy Modeling, Elsevier, vol. 41(5), pages 819-844.

  44. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2017. "Neue Diskriminierungsverbote für die digitale Welt?," Kronberger Kreis-Studien 63, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Gerpott, Torsten J., 2018. "Zero-rating arrangements of mobile Internet access service providers – An analysis of main factors shaping the need for regulatory interventions," Telecommunications Policy, Elsevier, vol. 42(6), pages 489-500.

  45. Vincent Aussilloux & Agnès Bénassy-Quéré & Clemens Fuest & Guntram Wolff, 2017. "Tirer le meilleur du marché unique européen," Post-Print halshs-01524540, HAL.

    Cited by:

  46. Clemens Fuest & Samina Sultan, 2017. "How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," CESifo Working Paper Series 6807, CESifo.

    Cited by:

    1. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819, September.
    2. Janeba, Eckhard & Schulz, Karl, 2020. "A Theory of Economic Disintegration," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224544, Verein für Socialpolitik / German Economic Association.
    3. Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023. "The impact of tax and infrastructure competition on the profitability of local firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 281-304, April.
    4. David R. Agrawal & Adib Bagh & Mohammed Mardan, 2025. "Sensitivity Versus Size: Implications for Tax Competition," CESifo Working Paper Series 11616, CESifo.
    5. Razen, Michael & Kupfer, Alexander, 2023. "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
    6. Agrawal, David R. & Bagh, Adib & Mardan, Mohammed, 0. "Sensitivity versus size: implications for tax competition," Theoretical Economics, Econometric Society.
    7. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.

  47. Clemens Fuest & Friedrich Heinemann, 2017. "Accountability Bonds – Reconciling Fiscal Policy Based on Market Discipline with Financial Stability," EconPol Policy Brief 3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Giudice, Gabriele & de Manuel Aramendía, Mirzha & Kontolemis, Zenon & Monteiro, Daniel P., 2019. "A European safe asset to complement national government bonds," MPRA Paper 95748, University Library of Munich, Germany.
    2. Marco Committeri & Pietro Tommasino, 2018. "Managing sovereign debt restructurings in the euro zone. A note on old and current debates," Questioni di Economia e Finanza (Occasional Papers) 451, Bank of Italy, Economic Research and International Relations Area.
    3. Zareh Asatryan & Xavier Debrun & Annika Havlik & Friedrich Heinemann & Martin G. Kocher & Roberto Tamborini, 2018. "Which Role for a European Minister of Economy and Finance in a European Fiscal Union?," EconPol Policy Reports 6, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Julia del Amo Valor & Marcos Martín Mateos & Diego Martínez López & Javier J. Pérez, 2023. "Is the European economic governance framework too “complex”? A critical discussion," Working Papers 2023-06, FEDEA.
    5. Clemens Fuest & Daniel Gros, 2019. "Applying nominal expenditure rules in the euro area," EconPol Policy Brief 15, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  48. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2016. "Dismantling the boundaries of the ECB's monetary policy mandate: The CJEU's OMT judgement and its consequences," Kronberger Kreis-Studien 61e, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Anne-Laure Delatte & Clemens Fuest & Daniel Gros & Friedrich Heinemann & Martin Kocher & Roberto Tamborini, 2017. "The Future of Eurozone Fiscal Governance," EconPol Policy Reports 1, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  49. Fuest, Clemens, 2016. "Werden die Armen immer ärmer und die Reichen immer reicher? Zehn Thesen zur Ungleichheitsdebatte," ZEW policy briefs 3/2016, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Peichl, Andreas & Ungerer, Martin & Kyzyma, Iryna & Blattner, Adrian, 2017. ""Wohlstand für alle": Wie inklusiv ist die Soziale Marktwirtschaft?," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 170569.

  50. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2016. "Das entgrenzte Mandat der EZB: Das OMT-Urteil des EuGH und seine Folgen," Kronberger Kreis-Studien 61, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. König, Jörg, 2016. "Bares bleibt Wahres: Bargeld als Garant für Freiheit und Eigentum," Argumente zur Marktwirtschaft und Politik 136, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    2. König, Jörg, 2018. "Mehr Transfer als Stabilität? Bewertung aktueller Reformvorschläge für die Eurozone," Argumente zur Marktwirtschaft und Politik 140, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    3. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2017. "Für eine zukunftsorientierte Wirtschaftspolitik. Jahresgutachten 2017/18 [Towards a Forward-Looking Economic Policy. Annual Report 2017/18]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201718, September.

  51. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Wieland, Volker & Wigger, Berthold U., 2016. "Für eine echte Reform der Bund-Länder-Finanzbeziehungen," Kronberger Kreis-Studien 62, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Bury, Yannick & Feld, Lars P. & Burret, Heiko Tobias, 2021. "Skimming the achieved? Quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970," Freiburg Discussion Papers on Constitutional Economics 21/4, Walter Eucken Institut e.V..

  52. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.

    Cited by:

    1. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819, September.
    2. Thirion, Gilles, 2017. "European Fiscal Union: Economic rationale and design challenges," CEPS Papers 12160, Centre for European Policy Studies.
    3. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2015. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data," EUROMOD Working Papers EM15/15, EUROMOD at the Institute for Social and Economic Research.
    4. Ernesto Longobardi & Antonio Pedone, 2016. "On some recent proposals of public debt restructuring in the Eurozone," SERIES 06-2016, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Sep 2016.
    5. Andrea Brandolini & Francesca Carta & Francesco D'Amuri, 2014. "A feasible unemployment-based shock absorber for the Euro Area," Questioni di Economia e Finanza (Occasional Papers) 254, Bank of Italy, Economic Research and International Relations Area.
    6. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: a Simple Proposal for Dealing with Mistrust," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 332-375.
    7. Sebastian Blesse & Annika Havlik & Friedrich Heinemann, 2021. "Euro area reform preferences of Central and Eastern European economic experts," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 48(1), pages 155-179, February.
    8. Schelkle, Waltraud, 2017. "Hamilton’s Paradox Revisited: Alternative lessons from US history," CEPS Papers 12963, Centre for European Policy Studies.
    9. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
    10. Dolls, Mathias, 2016. "Chances and risks of a European unemployment benefit scheme," ZEW policy briefs 7/2016, ZEW - Leibniz Centre for European Economic Research.
    11. Mr. Helge Berger & Mr. Giovanni Dell'Ariccia & Mr. Maurice Obstfeld, 2018. "Revisiting the Economic Case for Fiscal Union in the Euro Area," IMF Departmental Papers / Policy Papers 2018/003, International Monetary Fund.
    12. Hülsewig, Oliver & Rottmann, Horst, 2021. "Euro area periphery countries' fiscal policy and monetary policy surprises," Weidener Diskussionspapiere 81, University of Applied Sciences Amberg-Weiden (OTH).
    13. Sebastian Blesse & Pierre C Boyer & Friedrich Heinemann & Eckhard Janeba & Anasuya Raj, 2019. "European Monetary Union reform preferences of French and German parliamentarians," European Union Politics, , vol. 20(3), pages 406-424, September.
    14. Hien, Josef, 2019. "The Religious Foundations of the European Crisis," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 57(2), pages 185-204.
    15. Amélie Barbier-Gauchard & Agathe Simon, 2019. "Quel instrument budgétaire pour la zone euro ?," Post-Print hal-03998097, HAL.
    16. Kai Gehring, 2022. "Can External Threats Foster a European Union Identity? Evidence from Russia’s Invasion of Ukraine," The Economic Journal, Royal Economic Society, vol. 132(644), pages 1489-1516.
    17. Andreas Peichl & Mathias Dolls, 2019. "Auf dem Weg zur Sozialunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(10), pages 08-11, May.
    18. Florian Misch & Martin Rey, 2022. "The case for a loan-based euro area stability fund," Discussion Papers 20, European Stability Mechanism, revised 05 May 2022.
    19. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: A Simple Proposal for Dealing with Mistrust in the Euro Area," CESifo Working Paper Series 5817, CESifo.
    20. Magdalena Kąkol, 2017. "Designing a fiscal union for the euro area," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(4), pages 413-432, December.
    21. van Aarle, Bas & Engwerda, Jacob & Weeren, Arie, 2018. "Effects of debt mutualization in a monetary union with endogenous risk premia: Can Eurobonds contribute to debt stabilization?," Structural Change and Economic Dynamics, Elsevier, vol. 44(C), pages 100-114.
    22. Engwerda, Jacob & van Aarle, Bas & Anevlavis, Tzanis, 2019. "Debt stabilization games in a monetary union: What are the effects of introducing eurobonds?," Journal of Macroeconomics, Elsevier, vol. 59(C), pages 78-102.

  53. Clemens Fuest & Jing Xing, 2015. "How can a country 'graduate' from procyclical fiscal policy? Evidence from China," Working Papers 1514, Oxford University Centre for Business Taxation.

    Cited by:

    1. Ignacio Lozano-Espitia & Fernando Arias-Rodríguez & Jesus Bejarano & Andres Gonzalez & Clark Granger-Castaño & Franz Hamann & Yurany Hernández-Turca & Juan Manuel Julio-Román & Martha López & Juan C. , 2019. "La política fiscal y la estabilización macroeconómica en Colombia," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, issue 90, pages 1-60, April.

  54. Fuest, Clemens & Löffler, Max & Peichl, Andreas & Stichnoth, Holger, 2015. "Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer," ZEW Discussion Papers 15-037, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    2. Johannes Geyer & Salmai Qari & Hermann Buslei & Peter Haan, 2021. "DySiMo Dokumentation: Version 1.0," Data Documentation 101, DIW Berlin, German Institute for Economic Research.

  55. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).

    Cited by:

    1. Juan Carlos Suárez Serrato & Owen Zidar, 2015. "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers 1502, Oxford University Centre for Business Taxation.
    2. Dirk Foremny & Nadine Riedel, 2012. "Business taxes and the electoral cycle," Working Papers 2012/3, Institut d'Economia de Barcelona (IEB).
    3. Thushyanthan Baskaran, 2021. "The revenue and base effects of local tax hikes: evidence from a quasi-experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1472-1518, December.
    4. Kenneth James McKenzie & Ergete Ferede, "undated". "The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces," Working Papers 2017-03, Department of Economics, University of Calgary.
    5. Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    6. Clemens Fuest & Li Liu, 2015. "Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China," CESifo Working Paper Series 5316, CESifo.
    7. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
    8. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    9. Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
    10. Siegloch, Sebastian & Löffler, Max, 2021. "Welfare Effects of Property Taxation," CEPR Discussion Papers 15927, C.E.P.R. Discussion Papers.
    11. Olena, Sokolovska, 2017. "Corporate tax incidence and its implications for the labor market," MPRA Paper 83401, University Library of Munich, Germany.
    12. Kenneth J. McKenzie & Ergete Ferede, 2017. "Who Pays the Corporate Tax?: Insights from the Literature and Evidence for Canadian Provinces," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 10(6), April.
    13. Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    14. Benjamin Wirth & Davidt Hardt & Isabella Lehmann, 2016. "Capitalization of Local Taxes and Expenditures - The case of Bavarian Municipalities," ERSA conference papers ersa16p773, European Regional Science Association.
    15. Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.
    16. K. Sankarganesh & K. R. Shanmugam, 2022. "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms," Working Papers 2022-234, Madras School of Economics,Chennai,India.
    17. Ng, Julia Su Chen & Chervier, Colas & Ancrenaz, Marc & Naito, Daisuke & Karsenty, Alain, 2022. "Recent forest and land-use policy changes in Sabah, Malaysian Borneo: Are they truly transformational?," Land Use Policy, Elsevier, vol. 121(C).
    18. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.

  56. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2015. "Erbschaftsteuer: Neu ordnen statt nachbessern," Kronberger Kreis-Studien 60, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. König, Jörg, 2016. "Bares bleibt Wahres: Bargeld als Garant für Freiheit und Eigentum," Argumente zur Marktwirtschaft und Politik 136, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

  57. Blömer, Maximilian & Dolls, Mathias & Fuest, Clemens & Löffler, Max & Peichl, Andreas, 2015. "German public finances through the financial crisis," ZEW Discussion Papers 15-041, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Santiago Lago-Peñas & Jorge Martinez-Vazquez & Agnese Sacchi, 2020. "Fiscal stability during the Great Recession: putting decentralization design to the test," Regional Studies, Taylor & Francis Journals, vol. 54(7), pages 919-930, July.
    2. Costas Lapavitsas, 2019. "Political Economy of the Greek Crisis," Review of Radical Political Economics, Union for Radical Political Economics, vol. 51(1), pages 31-51, March.
    3. Lars P. Feld & Ekkehard A. Köhler & Julia Wolfinger, 2018. "Modeling Fiscal Sustainability in Dynamic Macro-Panels with Heterogeneous Effects: Evidence from German Federal States," CESifo Working Paper Series 6976, CESifo.
    4. Nicoletta Batini & Alessandro Cantelmo & Giovanni Melina & Stefania Villa, 2020. "How Loose, how tight? A measure of monetary and fiscal stance for the euro area," Temi di discussione (Economic working papers) 1295, Bank of Italy, Economic Research and International Relations Area.
    5. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  58. Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.

    Cited by:

    1. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
    2. Zadia M. Feliciano & Andrew Green, 2017. "US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations," NBER Working Papers 23681, National Bureau of Economic Research, Inc.
    3. McKeehan, Margaret K. & Zodrow, George R., 2016. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," Working Papers 16-001, Rice University, Department of Economics.
    4. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
    5. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    6. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
    7. Alonso Movilla, Natalia & Zwolinski, Peggy & Dewulf, Jo & Mathieux, Fabrice, 2016. "A method for manual disassembly analysis to support the ecodesign of electronic displays," Resources, Conservation & Recycling, Elsevier, vol. 114(C), pages 42-58.
    8. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    9. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    10. Julio López Laborda & Jorge Onrubia, 2019. "Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión," Policy Papers 2019-04, FEDEA.
    11. Pascal Saint-Amans & Clemens Fuest & Joachim Englisch & Deborah Schanz & Andreas Oestreicher & Nadine Riedel & Pola Schneemelcher & Wolfgang Schön & Luzius Cavelti & Christian Jaag, 2020. "Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(03), pages 03-32, March.
    12. Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2024. "Strategic capital taxation, tradable emission permits and global pollution," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 57(1), pages 276-296, February.
    13. Ms. Li Liu, 2018. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK," IMF Working Papers 2018/007, International Monetary Fund.
    14. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.

  59. Fuest, Clemens & Heinemann, Friedrich & Ungerer, Martin, 2015. "Reforming the financing of the European Union: A proposal," ZEW policy briefs 2/2015, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Veronika Solilová & Danuše Nerudová, 2018. "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii [Revenue Potential of the CCCTB in the European Union]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(1), pages 78-98.
    2. Jorge Núñez Ferrer & Jacques Le Cacheux & Giacomo Benedetto & Mathieu Saunier & Fabien Candau & Claude Emonnot & Florence Lachet-Touya & Jorgen Mortensen & Aymeric Potteau & Igor Taranic, 2016. "Study on the potential and limitations of reforming the financing of the EU budget [Perspectives et limites pour réformer le financement du budget de l’UE]," Working Papers hal-01848029, HAL.
    3. Veronika Solilová & Danuše Nerudová & Marian Dobranschi, 2017. "Sustainability-oriented future EU funding: a financial transaction tax," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 687-731, November.
    4. Massimo Bordignon & Simona Scabrosetti, 2016. "The Political Economy of Financing the EU budget," Working papers 42, Società Italiana di Economia Pubblica.
    5. Kengyel, Ákos, 2024. "A 2027 utáni uniós költségvetési keretek kialakítását befolyásoló adottságok [Factors influencing the preparation of the post-2027 EU budget framework]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1381-1405.
    6. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2020. "A WTO-compatible Border Tax Adjustment for the ETS to Finance the EU Budget," WIFO Working Papers 596, WIFO.
    7. Alexander Hudetz & Ann Mumford & Danuse Nerudová & Margit Schratzenstaller, 2017. "Reform needs and options in the EU system of own resources," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 609-613, November.
    8. Giacomo Benedetto, 2017. "Institutions and the route to reform of the European Union’s budget revenue, 1970–2017," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(4), pages 615-633, November.
    9. Kengyel, Ákos, 2019. "Az Európai Unió költségvetésének jövője a 2021-2027-es többéves pénzügyi keret tükrében [The future of the EU budget in the light of the 2021-2027 multi-annual financial framework]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 521-550.
    10. Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2019. "Sustainability-oriented Future EU Funding. A European Border Carbon Adjustment," WIFO Working Papers 587, WIFO.
    11. Cipriani, Gabriele, 2016. "Reforming the EU’s Budget Revenue: The case for a visible VAT-based resource," CEPS Papers 11979, Centre for European Policy Studies.
    12. Margit Schratzenstaller-Altzinger, 2017. "The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources," WIFO Studies, WIFO, number 60722, August.

  60. Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl, 2015. "An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data," CESifo Working Paper Series 5581, CESifo.

    Cited by:

    1. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819, September.
    2. Roel Beetsma & Simone Cima & Jacopo Cimadomo, 2021. "Fiscal Transfers without Moral Hazard?," International Journal of Central Banking, International Journal of Central Banking, vol. 17(3), pages 95-153, September.
    3. Marius Clemens & Guillaume Claveres, 2017. "Unemployment Insurance Union," 2017 Meeting Papers 1340, Society for Economic Dynamics.
    4. Valentinova Tasseva, Iva & Cantó-Sánchez, Olga & Figari, Francesco & Fiorio, Carlo & Kuypers, Sarah & Marchal, Sarah & Romaguera de la Cruz, Marina & Verbist, Gerlinde, 2021. "Welfare resilience at the onset of the COVID-19 pandemic in a selection of European countries: impact on public finance and household incomes," EUROMOD Working Papers EM4/21, EUROMOD at the Institute for Social and Economic Research.
    5. Cinzia Alcidi & Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier, 2017. "The Nature of Shocks in the Eurozone and Their Absorption Channels," EconPol Policy Reports 3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    6. Lukas Mayr & João Brogueira de Sousa & Ramon Marimon, 2022. "On the Design of a European Unemployment Insurance System," Working Papers 1330, Barcelona School of Economics.
    7. Doris Prammer & Lukas Reiss, 2018. "How to increase fiscal stabilization at the euro area level?," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q2/18, pages 111-131.
    8. Moyen, Stéphane & Stähler, Nikolai & Winkler, Fabian, 2019. "Optimal unemployment insurance and international risk sharing," European Economic Review, Elsevier, vol. 115(C), pages 144-171.
    9. Andrea Brandolini & Francesca Carta & Francesco D'Amuri, 2014. "A feasible unemployment-based shock absorber for the Euro Area," Questioni di Economia e Finanza (Occasional Papers) 254, Bank of Italy, Economic Research and International Relations Area.
    10. Olanubi, Sijuola Orioye & Osode, Oluwanbepelumi Esther & Adegboye, Abiodun Adewale, 2020. "Public sector efficiency in the design of a euro-area social benefit scheme," Journal of Policy Modeling, Elsevier, vol. 42(3), pages 615-627.
    11. Beetsma, Roel & Cima, Simone & Cimadomo, Jacopo, 2018. "A minimal moral hazard central stabilisation capacity for the EMU based on world trade," Working Paper Series 2137, European Central Bank.
    12. Jara Tamayo, Xavier & Simon, Agathe, 2024. "A European unemployment benefit to protect atypical workers," LSE Research Online Documents on Economics 121121, London School of Economics and Political Science, LSE Library.
    13. Marek Ignaszak & Philip Jung & Keith Kuester, 2020. "Federal unemployment reinsurance and local labor-market policies," ECONtribute Discussion Papers Series 040, University of Bonn and University of Cologne, Germany.
    14. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
    15. Dolls, Mathias, 2016. "Chances and risks of a European unemployment benefit scheme," ZEW policy briefs 7/2016, ZEW - Leibniz Centre for European Economic Research.
    16. Mr. Helge Berger & Mr. Giovanni Dell'Ariccia & Mr. Maurice Obstfeld, 2018. "Revisiting the Economic Case for Fiscal Union in the Euro Area," IMF Departmental Papers / Policy Papers 2018/003, International Monetary Fund.
    17. Mathias Dolls, 2020. "An Unemployment Re-Insurance Scheme for the Eurozone? Stabilizing and Redistributive Effects," CESifo Working Paper Series 8219, CESifo.
    18. Nicoletta Batini & Francesco Lamperti & Andrea Roventini, 2020. "Reducing Risk While Sharing It: A Fiscal Recipe for The EU at the Time of COVID-19," IMF Working Papers 2020/181, International Monetary Fund.
    19. Sebastian Blesse & Pierre C Boyer & Friedrich Heinemann & Eckhard Janeba & Anasuya Raj, 2019. "European Monetary Union reform preferences of French and German parliamentarians," European Union Politics, , vol. 20(3), pages 406-424, September.
    20. Shafik Hebous & Alfons Weichenrieder, 2016. "Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 376-395.
    21. Árpád Ábrahám & João Brogueira de Sousa & Ramon Marimon & Lukas Mayr, 2022. "On the design of a european unemployment insurance system," Economics Working Papers 1826, Department of Economics and Business, Universitat Pompeu Fabra.
    22. Enders, Zeno & Vespermann, David, 2024. "Cross-country unemployment insurance, transfers, and trade-offs in international risk sharing," Journal of Monetary Economics, Elsevier, vol. 147(S).
    23. Christopher J. O'Leary & Burt S. Barnow, 2016. "Lessons from the American Federal-State unemployment insurance system for a European unemployment benefits system," Upjohn Working Papers 16-264, W.E. Upjohn Institute for Employment Research.
    24. Xavier Jara Tamayo, Holguer & Simon, Agathe, 2021. "The income protection role of an EMU-wide unemployment insurance system: the case of atypical workers," EUROMOD Working Papers EM6/21, EUROMOD at the Institute for Social and Economic Research.
    25. Achim Wambach & Ines Läufer, 2015. "Europäische Wirtschafts- und Währungsunion: Lernen aus der Krise," Otto-Wolff-Institut Discussion Paper Series 02/2015, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    26. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 210-231.
    27. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    28. David Saha & Ronnie Schöb, 2015. "Unemployment Insurance in Unionized Labor Markets: Neither Ghent nor Centralized," CESifo Working Paper Series 5430, CESifo.
    29. Dolls, Mathias & Fuest, Clemens & Kock, Jan & Peichl, Andreas & Wehrhöfer, Nils & Wittneben, Christian, 2014. "Abschlussbericht zu Forschungsvorhaben fe 5/14: "Automatic stabilizers in the Eurozone: Analysis of their effectiveness at the member state and euro area level and in international comparison&quo," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111444.
    30. Boeri, Tito & Jimeno, Juan Francisco, 2015. "The unbearable divergence of unemployment in Europe," LSE Research Online Documents on Economics 65001, London School of Economics and Political Science, LSE Library.
    31. Amélie Barbier-Gauchard & Agathe Simon, 2019. "Quel instrument budgétaire pour la zone euro ?," Post-Print hal-03998097, HAL.
    32. Jean-Baptiste Gossé & Camille Jehle & Yann Perdereau & Roger Vicquéry, 2022. "European unemployment insurance and macroeconomic stabilisation: are permanent fiscal transfers between States needed? [La stabilisation macroéconomique par une assurance chômage européenne impliqu," Bulletin de la Banque de France, Banque de France, issue 240.
    33. Etienne Farvaque & Florence Huart, 2016. "A policymaker's guide to a Euro area stabilization fund," Post-Print hal-01526022, HAL.
    34. Weiss, Stefani & Heinemann, Friedrich & Berger, Melissa & Harendt, Christoph & Moessinger, Marc-Daniel & Schwab, Thomas, 2017. "How Europe can deliver: Optimising the division of competences among the EU and its member states," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 179116.
    35. Kaufmann, Christoph & Attinasi, Maria Grazia & Hauptmeier, Sebastian, 2023. "Macroeconomic stabilisation properties of a euro area unemployment insurance scheme," Journal of Economic Dynamics and Control, Elsevier, vol. 153(C).
    36. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone," SAFE White Paper Series 28, Leibniz Institute for Financial Research SAFE.
    37. Roel Beetsma & Brian Burgoon & Francesco Nicoli & Anniek de Ruijter & Frank Vandenbroucke, 2020. "What Kind of EU Fiscal Capacity? Evidence from a Randomized Survey Experiment in Five European Countries in Times of Corona," CESifo Working Paper Series 8470, CESifo.
    38. Blesse, Sebastian & Boyer, Pierre C. & Heinemann, Friedrich & Janeba, Eckhard, 2016. "Searching for a Franco-German consensus on the future of Europe: Survey results for Bundestag, Assemblée Nationale and Sénat," ZEW policy briefs 5/2016, ZEW - Leibniz Centre for European Economic Research.
    39. Caterina Astarita & Salvador Barrios & Francesca D'Auria & Anamaria Maftei & Philipp Mohl & Matteo Salto & Marie-Luise Schmitz & Alberto Tumino & Edouard Turkisch, 2018. "Impact of fiscal policy on income distribution," Report on Public Finances in EMU, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, pages 71-131, January.
    40. Ramon Marimon, 2017. "On the Design of a European Unemployment Insurance Mechanism," 2017 Meeting Papers 1042, Society for Economic Dynamics.
    41. Étienne Farvaque & Florence Huart, 2016. "Drowned by Numbers? Designing an EU-wide Unemployment Insurance," CIRANO Working Papers 2016s-33, CIRANO.
    42. Andreas Peichl & Mathias Dolls, 2019. "Auf dem Weg zur Sozialunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(10), pages 08-11, May.
    43. Dolls, Mathias & Wehrhöfer, Nils, 2021. "Attitudes towards euro area reforms: Evidence from a randomized survey experiment," European Journal of Political Economy, Elsevier, vol. 67(C).
    44. Johannes Blum & Anna Dudel & Björn Kauder & Manuela Krause & Niklas Potrafke, 2019. "Reformvorschläge zur Eurozone – eine gemeinsame europäische Arbeitslosenversicherung als Lösung?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(02), pages 55-61, January.
    45. Florian Dorn & Clemens Fuest & Friedrich Heinemann & Margit Schratzenstaller & Michael Thöne & Peter Becker & Christian Waldhoff & Christian Neumeier & Katarina Barley & Daniel Freund & Florian Neumei, 2021. "Corona-Aufbauplan: Bewährungsprobe für den Zusammenhalt in der EU?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(02), pages 03-30, February.
    46. Dolls, Mathias & Lewney, Richard, 2017. "Backward-looking analysis," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 149873.
    47. Codogno, Lorenzo & Corsetti, Giancarlo, 2022. "Introduction," LSE Research Online Documents on Economics 124391, London School of Economics and Political Science, LSE Library.
    48. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2017. "Für eine zukunftsorientierte Wirtschaftspolitik. Jahresgutachten 2017/18 [Towards a Forward-Looking Economic Policy. Annual Report 2017/18]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201718, September.
    49. Boeri, Tito & Jimeno, Juan F., 2016. "Learning from the Great Divergence in unemployment in Europe during the crisis," Labour Economics, Elsevier, vol. 41(C), pages 32-46.
    50. Lukas Reiss, 2022. "Fiscal risk sharing and redistribution between Austrian states," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 49(1), pages 1-20, February.
    51. Blesse, Sebastian & Bordignon, Massimo & Boyer, Pierre C. & Carapella, Piergiorgio & Heinemann, Friedrich & Janeba, Eckhard & Raj, Anasuya, 2019. "United we stand? Survey results on the views of French, German and Italian parliamentarians on EU and EMU reforms," ZEW policy briefs 1/2019, ZEW - Leibniz Centre for European Economic Research.
    52. Olanubi, Oluwanbepelumi Esther & Olanubi, Sijuola Orioye, 2022. "Public sector efficiency in the design of a COVID fund for the euro area," Research in Economics, Elsevier, vol. 76(3), pages 163-169.
    53. Fenge, Robert & Friese, Max, 2021. "Should unemployment insurance be centralized in a state union? Unearthing a principle of efficient federation building," Thuenen-Series of Applied Economic Theory 162, University of Rostock, Institute of Economics, revised 2021.
    54. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.
    55. Juan F. Jimeno, 2017. "Unemployment and the role of supranational policies," IZA World of Labor, Institute of Labor Economics (IZA), pages 390-390, October.
    56. Lukas Reiss, 2021. "Fiscal Risk Sharing and Redistribution Between Austrian States," WIFO Working Papers 629, WIFO.

  61. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.

    Cited by:

    1. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    2. Tsou, Meng-Wen & Yang, Chih-Hai, 2019. "Does gender structure affect firm productivity? Evidence from China," China Economic Review, Elsevier, vol. 55(C), pages 19-36.

  62. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2014. "Neustart in der Energiepolitik jetzt!," Kronberger Kreis-Studien 58, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. König, Jörg, 2018. "Mehr Transfer als Stabilität? Bewertung aktueller Reformvorschläge für die Eurozone," Argumente zur Marktwirtschaft und Politik 140, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

  63. Fuest, Clemens & Heinemann, Friedrich & Schröder, Christoph, 2014. "A viable insolvency procedure for sovereigns (VIPS) in the euro area," ZEW Discussion Papers 14-053, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Schröder, Christoph, 2014. "Haircut size, haircut type and the probability of serial sovereign debt restructurings," ZEW Discussion Papers 14-126, ZEW - Leibniz Centre for European Economic Research.
    2. Ernesto Longobardi & Antonio Pedone, 2016. "On some recent proposals of public debt restructuring in the Eurozone," SERIES 06-2016, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Sep 2016.
    3. Andritzky, Jochen & Christofzik, Désirée I. & Feld, Lars P. & Scheuering, Uwe, 2018. "A mechanism to regulate sovereign debt restructuring in the euro area," Freiburg Discussion Papers on Constitutional Economics 18/01, Walter Eucken Institut e.V..
    4. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    5. König, Jörg, 2016. "Von der Währungs- zur Transferunion," Argumente zur Marktwirtschaft und Politik 132, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    6. van Riet, Ad, 2015. "Market-preserving fiscal federalism in the European Monetary Union," MPRA Paper 77772, University Library of Munich, Germany.
    7. Schmidt, André, 2014. "Elemente einer Fiskalverfassung für die Eurozone," Beiträge zur Jahrestagung 2014 (Goettingen) 107394, Verein für Socialpolitik, Ausschuss für Wirtschaftssysteme und Institutionenökonomik.
    8. Trebesch, Christoph, 2015. "Kurzgutachten zu Staatsschuldenkrisen," Working Papers 06/2015, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    9. Bodo Herzog, 2016. "Modelling Monetary and Fiscal Governance in the Wake of the Sovereign Debt Crisis in Europe," Economies, MDPI, vol. 4(2), pages 1-11, May.
    10. Busch, Berthold & Matthes, Jürgen, 2015. "Ein Staatsinsolvenzverfahren für den Euroraum," IW policy papers 23/2015, Institut der deutschen Wirtschaft (IW) / German Economic Institute.

  64. Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014. "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers 14-073, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    2. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    3. Wolfgang Schön & Dennis Klein & Markus Kerber & Martin Ruf & Tanja Kroh & Katharina Finke & Christoph Spengel & Andreas Oestreicher, 2015. "EU-Aktionsplan zur Unternehmensbesteuerung: Ein Weg zu größerer Fairness und Effizienz in der Steuerpolitik?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(15), pages 03-21, August.
    4. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    5. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
    6. Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
    7. Wolfram F. Richter, 2022. "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series 9556, CESifo.
    8. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Taxing Royalty Payments," Discussion Papers 2016/16, Norwegian School of Economics, Department of Business and Management Science.
    9. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.

  65. Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas, 2014. "An Unemployment Insurance Scheme for the Euro Area," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100572, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Xavier Jara Tamayo, Holguer & Tumino, Alberto & Sutherland, Holly, 2015. "The redistributive and stabilising effects of an EMU unemployment benefit scheme under different hypothetical unemployment scenarios," EUROMOD Working Papers EM18/15, EUROMOD at the Institute for Social and Economic Research.
    2. Thirion, Gilles, 2017. "European Fiscal Union: Economic rationale and design challenges," CEPS Papers 12160, Centre for European Policy Studies.
    3. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2015. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data," EUROMOD Working Papers EM15/15, EUROMOD at the Institute for Social and Economic Research.
    4. Moyen, Stéphane & Stähler, Nikolai & Winkler, Fabian, 2019. "Optimal unemployment insurance and international risk sharing," European Economic Review, Elsevier, vol. 115(C), pages 144-171.
    5. Andrea Brandolini & Francesca Carta & Francesco D'Amuri, 2014. "A feasible unemployment-based shock absorber for the Euro Area," Questioni di Economia e Finanza (Occasional Papers) 254, Bank of Italy, Economic Research and International Relations Area.
    6. Christian Beer & Walpurga Köhler-Töglhofer & Alfred Stiglbauer, 2014. "A Common European Unemployment Insurance – A Much Debated Route toward European Fiscal Union," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 4, pages 35-52.
    7. Dolls, Mathias, 2016. "Chances and risks of a European unemployment benefit scheme," ZEW policy briefs 7/2016, ZEW - Leibniz Centre for European Economic Research.
    8. Berthold Busch & Jürgen Matthes, 2019. "A Eurozone Budget – For Which Purposes Exactly?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(02), pages 23-27, August.
    9. Adam S. Posen & Ajai Chopra & Angel Ubide & Paolo Mauro & Jacob Funk Kirkegaard & Nicolas Veron, . "Rebuilding Europe's Common Future: Combining Growth and Reform in the Euro Area," PIIE Briefings, Peterson Institute for International Economics, number PIIEB14-5, April.
    10. Leila E. Davis & Charalampos Konstantinidis & Yorghos Tripodis, 2015. "A proposal for a federalized unemployment insurance mechanism for Europe," Working Papers 2015_02, University of Massachusetts Boston, Economics Department.
    11. Achim Wambach & Ines Läufer, 2015. "Europäische Wirtschafts- und Währungsunion: Lernen aus der Krise," Otto-Wolff-Institut Discussion Paper Series 02/2015, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    12. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    13. David Saha & Ronnie Schöb, 2015. "Unemployment Insurance in Unionized Labor Markets: Neither Ghent nor Centralized," CESifo Working Paper Series 5430, CESifo.
    14. Dolls, Mathias & Fuest, Clemens & Kock, Jan & Peichl, Andreas & Wehrhöfer, Nils & Wittneben, Christian, 2014. "Abschlussbericht zu Forschungsvorhaben fe 5/14: "Automatic stabilizers in the Eurozone: Analysis of their effectiveness at the member state and euro area level and in international comparison&quo," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111444.
    15. Boeri, Tito & Jimeno, Juan Francisco, 2015. "The unbearable divergence of unemployment in Europe," LSE Research Online Documents on Economics 65001, London School of Economics and Political Science, LSE Library.
    16. Etienne Farvaque & Florence Huart, 2016. "A policymaker's guide to a Euro area stabilization fund," Post-Print hal-01526022, HAL.
    17. Beblavý, Miroslav & Lenaerts, Karolien & Maselli, Ilaria, 2017. "Design of a European Unemployment Benefit Scheme," CEPS Papers 12263, Centre for European Policy Studies.
    18. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone," SAFE White Paper Series 28, Leibniz Institute for Financial Research SAFE.
    19. Blesse, Sebastian & Boyer, Pierre C. & Heinemann, Friedrich & Janeba, Eckhard, 2016. "Searching for a Franco-German consensus on the future of Europe: Survey results for Bundestag, Assemblée Nationale and Sénat," ZEW policy briefs 5/2016, ZEW - Leibniz Centre for European Economic Research.
    20. Étienne Farvaque & Florence Huart, 2016. "Drowned by Numbers? Designing an EU-wide Unemployment Insurance," CIRANO Working Papers 2016s-33, CIRANO.
    21. Dolls, Mathias & Lewney, Richard, 2017. "Backward-looking analysis," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 149873.
    22. Koester, Gerrit & Sondermann, David, 2018. "A euro area macroeconomic stabilisation function: assessing options in view of their redistribution and stabilisation properties," Occasional Paper Series 216, European Central Bank.
    23. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2017. "Für eine zukunftsorientierte Wirtschaftspolitik. Jahresgutachten 2017/18 [Towards a Forward-Looking Economic Policy. Annual Report 2017/18]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201718, September.
    24. Boeri, Tito & Jimeno, Juan F., 2016. "Learning from the Great Divergence in unemployment in Europe during the crisis," Labour Economics, Elsevier, vol. 41(C), pages 32-46.
    25. Beblavý, Miroslav & Marconi, Gabriele & Maselli,Ilaria, 2015. "A European Unemployment Benefits Scheme: The rationale and the challenges ahead," CEPS Papers 10952, Centre for European Policy Studies.
    26. Blesse, Sebastian & Bordignon, Massimo & Boyer, Pierre C. & Carapella, Piergiorgio & Heinemann, Friedrich & Janeba, Eckhard & Raj, Anasuya, 2019. "United we stand? Survey results on the views of French, German and Italian parliamentarians on EU and EMU reforms," ZEW policy briefs 1/2019, ZEW - Leibniz Centre for European Economic Research.
    27. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.
    28. Juan F. Jimeno, 2017. "Unemployment and the role of supranational policies," IZA World of Labor, Institute of Labor Economics (IZA), pages 390-390, October.
    29. Xavier Jara Tamayo, Holguer & Tumino, Alberto & Sutherland, Holly, 2016. "The role of an EMU unemployment insurance scheme on income protection in case of unemployment," EUROMOD Working Papers EM11/16, EUROMOD at the Institute for Social and Economic Research.

  66. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2014. "Fiscal integration in the Eurozone: economic effects of two key scenarios," EUROMOD Working Papers EM1/14, EUROMOD at the Institute for Social and Economic Research.

    Cited by:

    1. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "On deficits and symmetries in a fiscal capacity," SAFE Working Paper Series 112, Leibniz Institute for Financial Research SAFE.
    2. Jakob Korbinian Eberl, 2016. "The Collateral Framework of the Eurosystem and Its Fiscal Implications," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 69, March.
    3. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 210-231.
    4. Eren Gürer, 2021. "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(2), pages 301-346, August.
    5. Etienne Farvaque & Florence Huart, 2016. "A policymaker's guide to a Euro area stabilization fund," Post-Print hal-01526022, HAL.
    6. Étienne Farvaque & Florence Huart, 2016. "Drowned by Numbers? Designing an EU-wide Unemployment Insurance," CIRANO Working Papers 2016s-33, CIRANO.
    7. Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas, 2014. "An Unemployment Insurance Scheme for the Euro Area," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100572, Verein für Socialpolitik / German Economic Association.
    8. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.

  67. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
    2. James Nebus, 2019. "Will tax reforms alone solve the tax avoidance and tax haven problems?," Journal of International Business Policy, Palgrave Macmillan, vol. 2(3), pages 258-271, September.
    3. Tembo Nakamoto & Abhijit Chakraborty & Yuichi Ikeda, 2019. "Identification of Key Companies for International Profit Shifting in the Global Ownership Network," Papers 1904.12397, arXiv.org.
    4. Melle Marco C., 2015. "Begünstigungen und Schranken in der europäischen Unternehmensbesteuerung – eine evolutorisch-ökonomische Sicht / Preferential treatments and barriers in the European company taxation – an evolutionary," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 66(1), pages 115-146, January.
    5. Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
    6. Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014. "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers 14-073, ZEW - Leibniz Centre for European Economic Research.
    7. Clemens Fuest, 2018. "Digitalisierung und Steuerpolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(14), pages 21-25, July.
    8. Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine own Resource," Working Papers hal-01847937, HAL.
    9. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, August.
    10. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
    11. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    12. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    13. Cardani, Roberta & Menna, Lorenzo & Tirelli, Patrizio, 2020. "The Optimal Policy Mix To Achieve Public Debt Consolidation," Macroeconomic Dynamics, Cambridge University Press, vol. 24(1), pages 113-129, January.
    14. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
    15. Henning Vöpel & Harms Bandholz & Gabriel Felbermayr & Christoph Spengel & Jost Heckemeyer & Martin Mosler & Niklas Potrafke & Henrik Müller & Gabriel J. Felbermayr, 2020. "Die USA vor dem Wahlkampf: Die Spuren Donald Trumps in Wirtschaft und Politik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 03-29, January.
    16. Fatas, Enrique & Morales, Antonio J. & Sonntag, Axel, 2020. "Empowering consumers to reduce corporate tax avoidance: Theory and Experiments," IHS Working Paper Series 21, Institute for Advanced Studies.
    17. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010.
    18. Richard Collier & Seppo Kari & Olli Ropponen & Martin Simmler & Maximilian Todtenhaup, 2018. "Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems," EconPol Policy Reports 8, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    19. Kuźniacki Błażej, 2017. "Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-48, April.
    20. Roberta, Cardani & Lorenzo, Menna & Patrizio, Tirelli, 2016. "Optimal Public Debt Consolidation with Distributional Conflicts," Working Papers 350, University of Milano-Bicocca, Department of Economics, revised 05 Oct 2016.
    21. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.
    22. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
    23. Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper 2023-027, Tilburg University, Center for Economic Research.
    24. Dhammika Dharmapala, 2015. "Base Erosion and Profit Shifting: A Simple Conceptual Framework," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 08-14, January.
    25. Ruud Mooij & Li Liu, 2020. "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
    26. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2017. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 172786.
    27. Lorenzo Menna & Patrizio Tirelli, 2017. "Optimal inflation to reduce inequality," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 24, pages 79-94, March.
    28. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    29. Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo.
    30. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025.
    31. Evers, Lisa & Spengel, Christoph, 2014. "Effective tax rates under IP tax planning," ZEW Discussion Papers 14-111, ZEW - Leibniz Centre for European Economic Research.
    32. Sandro Montresor & Francesco Quatraro, 2015. "Key Enabling Technologies and Smart Specialization Strategies. European Regional Evidence from patent data," JRC Working Papers on Corporate R&D and Innovation 2015-05, Joint Research Centre.
    33. V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
    34. Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
    35. Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018. "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 649-675, August.
    36. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
    37. Spengel, Christoph & Heckemeyer, Jost Henrich & Nusser, Hannah & Klar, Oliver & Streif, Frank, 2016. "The impact of tax planning on forward-looking effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 64, number 148155.
    38. Wolfram F. Richter, 2022. "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series 9556, CESifo.
    39. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
    40. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, September.
    41. Fiedler, Salomon & Görg, Holger & Hornok, Cecília & Jannsen, Nils & Kooths, Stefan & Marchal, Léa & Potjagailo, Galina, 2018. "Direktinvestitionen im Ausland - Effekte auf die deutsche Leistungsbilanz und Spillovers in den Empfängerländern," Kieler Beiträge zur Wirtschaftspolitik 16, Kiel Institute for the World Economy (IfW Kiel).
    42. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.
    43. Dominik von Hagen & Oliver Hahn & Fabian Nicolas Pönnighaus, 2017. "Nutzen deutsche Konzerne Belgien als Finanzierungsstandort? [Do German corporations use Belgium as a financing location?]," Schmalenbach Journal of Business Research, Springer, vol. 69(4), pages 441-475, November.
    44. Dhammika Dharmapala, 2014. "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," CESifo Working Paper Series 4612, CESifo.
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    Cited by:

    1. Christian Bayer & Chi Hyun Kim & Alexander Kriwoluzky, 2018. "The Term Structure of Redenomination Risk," Discussion Papers of DIW Berlin 1740, DIW Berlin, German Institute for Economic Research.

  69. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.

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    1. Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
    2. Juan Carlos Suárez Serrato & Owen Zidar, 2015. "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers 1502, Oxford University Centre for Business Taxation.
    3. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021. "Read My Lips? Taxes and Elections," EconPol Working Paper 71, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier, 2021. "Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market," CESifo Working Paper Series 8839, CESifo.
    5. Suhonen, Tuomo & Karhunen, Hannu, 2019. "The intergenerational effects of parental higher education: Evidence from changes in university accessibility," Journal of Public Economics, Elsevier, vol. 176(C), pages 195-217.
    6. Barış Kaymak & Immo Schott, 2023. "Corporate Tax Cuts and the Decline in the Manufacturing Labor Share," Econometrica, Econometric Society, vol. 91(6), pages 2371-2408, November.
    7. Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
    8. Christofzik, Désirée I. & Schneider, Benny, 2019. "Fiscal policy adjustments to budget shocks: Evidence from German municipalities," Working Papers 10/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    9. Hindriks, Jean & Serse, Valerio, 2022. "The incidence of VAT reforms in electricity markets: Evidence from Belgium," International Journal of Industrial Organization, Elsevier, vol. 80(C).
    10. Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 90-118, Spring.
    11. Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023. "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge 194-23, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    12. Antoine BOZIO & Bertrand GARBINTI & Malka GUILLOT & Jonathan GOUPILLE-LEBRET & Thomas PIKETTY, 2020. "Predistribution vs. Redistribution: Evidence from France and the U.S," Working Papers 2020-24, Center for Research in Economics and Statistics.
    13. Spataro, Luca & Crescioli, Tommaso, 2023. "How much capital should be taxed? A review of the quantitative and empirical literature," LSE Research Online Documents on Economics 123640, London School of Economics and Political Science, LSE Library.
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    188. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Wolfgang Nierhaus & Andreas Peichl & Magnus Reif & Rad, 2017. "ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.
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  70. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Bargain, Olivier & Siegloch, Sebastian & Neumann, Dirk & Pestel, Nico, 2012. "Fiscal union in Europe? Redistributive and stabilising effects of an EU tax-benefit system," EUROMOD Working Papers EM6/12, EUROMOD at the Institute for Social and Economic Research.

    Cited by:

    1. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2015. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data," EUROMOD Working Papers EM15/15, EUROMOD at the Institute for Social and Economic Research.
    2. Iulia Andreea Bucur & Mircea Muntean, 2014. "An Overview Of Fiscal Consolidation Process In The European Union," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
    3. Figari, Francesco & Sutherland, Holly, 2013. "EUROMOD: the European Union tax-benefit microsimulation model," EUROMOD Working Papers EM8/13, EUROMOD at the Institute for Social and Economic Research.
    4. Moyen, Stéphane & Stähler, Nikolai & Winkler, Fabian, 2019. "Optimal unemployment insurance and international risk sharing," European Economic Review, Elsevier, vol. 115(C), pages 144-171.
    5. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: a Simple Proposal for Dealing with Mistrust," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 332-375.
    6. Verstegen, Loes & Meijdam, Lex, 2016. "The Effectiveness of a Fiscal Transfer Mechanism in a Monetary Union : A DSGE Model for the Euro Area," Other publications TiSEM 2963247d-7fe3-4b3a-80b5-c, Tilburg University, School of Economics and Management.
    7. Giovannini, Alessandro & Ioannou, Demosthenes & Stracca, Livio, 2022. "Public and private risk sharing: friends or foes? The interplay between different forms of risk sharing," Occasional Paper Series 295, European Central Bank.
    8. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: A Simple Proposal for Dealing with Mistrust in the Euro Area," CESifo Working Paper Series 5817, CESifo.
    9. Cimadomo, Jacopo & Gordo Mora, Esther & Palazzo, Alessandra Anna, 2022. "Enhancing private and public risk sharing: lessons from the literature and reflections on the COVID-19 crisis," Occasional Paper Series 306, European Central Bank.
    10. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.

  71. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.

    Cited by:

    1. Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," Taxation Papers 45, Directorate General Taxation and Customs Union, European Commission.
    2. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    3. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.

  72. Fuest, Clemens & Peichl, Andreas, 2012. "European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'?," IZA Policy Papers 39, Institute of Labor Economics (IZA).

    Cited by:

    1. Amélie BARBIER-GAUCHARD, 2020. "Blueprint for the European Fiscal Union: State of knowledge and Challenges," Working Papers of BETA 2020-39, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    2. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
    3. Thirion, Gilles, 2017. "European Fiscal Union: Economic rationale and design challenges," CEPS Papers 12160, Centre for European Policy Studies.
    4. Gadatsch Niklas & Hollmayr Josef & Stähler Nikolai, 2019. "Thoughts on a Fiscal Union in EMU," German Economic Review, De Gruyter, vol. 20(4), pages 360-384, December.
    5. Iulia Andreea Bucur & Mircea Muntean, 2014. "An Overview Of Fiscal Consolidation Process In The European Union," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
    6. Klaudijo Klaser, 2020. "A Theory of Justice of John Rawls as Basis for European Fiscal Union," Review of Economics and Institutions, Università di Perugia, vol. 11(1-2).
    7. Winkler, Adalbert, 2013. "Der lender of last resort vor Gericht," Frankfurt School - Working Paper Series 206, Frankfurt School of Finance and Management.
    8. Gabrisch, Hubert, 2018. "A fire department for the Euro area: reflections on a fiscal risk-sharing capacity," MPRA Paper 83965, University Library of Munich, Germany.
    9. Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas, 2013. "Fiscal integration in the eurozone: Economic effects of two key scenarios," ZEW Discussion Papers 13-106, ZEW - Leibniz Centre for European Economic Research.
    10. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
    11. Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Anne-Laure Delatte & Clemens Fuest & Daniel Gros & Friedrich Heinemann & Martin Kocher & Roberto Tamborini, 2017. "The Future of Eurozone Fiscal Governance," EconPol Policy Reports 1, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    13. Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism," Working Papers 1222, Oxford University Centre for Business Taxation.
    14. Gábor Kutasi, 2017. "Unsustainable Public Debt in a European Fiscal Union?," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 9(1), pages 25-39, February.
    15. Calmfors, Lars, 2015. "The Roles of Fiscal Rules, Fiscal Councils and Fiscal Union in EU Integration," Working Paper Series 1076, Research Institute of Industrial Economics.
    16. Mihaela Onofrei & Florin-Alexandru Macsim & Florin Oprea, 2017. "Determinants Of Fiscal Rules Implementation €“ An Eu Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 463-472, July.
    17. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
    18. Florin-Alexandru MACSIM, 2015. "How Should A Fiscal Union For Emu Look Like?," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 0(Special i), pages 79-88, September.
    19. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "On deficits and symmetries in a fiscal capacity," SAFE Working Paper Series 112, Leibniz Institute for Financial Research SAFE.
    20. Νikolaos A. Kyriazis & Emmanouil M. L. Economou, 2019. "Brexit and new perspectives of an unconventional way of Eurozone revival," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 8(3), pages 5-20.
    21. Jakob Korbinian Eberl, 2016. "The Collateral Framework of the Eurosystem and Its Fiscal Implications," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 69, March.
    22. Hien, Josef, 2019. "The Religious Foundations of the European Crisis," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 57(2), pages 185-204.
    23. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 210-231.
    24. Timothy J. Goodspeed, 2016. "Absorbing Shocks: National Rainy-Day Funds and Cross-Country Transfers in a Fiscal Union," CESifo Working Paper Series 6118, CESifo.
    25. Bargain, Olivier B. & Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System," IZA Discussion Papers 6585, Institute of Labor Economics (IZA).
    26. Neumann, Dirk & Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66063, Verein für Socialpolitik / German Economic Association.
    27. Hebous, Shafik & Weichenrieder, Alfons J., 2015. "Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone," SAFE White Paper Series 28, Leibniz Institute for Financial Research SAFE.
    28. Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl, 2016. "A Basic Unemployment Insurance Scheme for the Euro Area," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 55-60, May.
    29. Andreas Peichl & Mathias Dolls, 2019. "Auf dem Weg zur Sozialunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(10), pages 08-11, May.
    30. Klaudijo Klaser, 2018. "The European Social Welfare Function Shaped on a Difference Principle: A Normative Rawlsian Approach in Favour of Fiscal Union," CESifo Working Paper Series 7186, CESifo.
    31. Mirdala, Rajmund & Ruščáková, Anna, 2015. "On Origins and Implications of the Sovereign Debt Crisis in the Euro Area," MPRA Paper 68859, University Library of Munich, Germany.
    32. Wozniakowski, Tomasz P., 2016. "Towards Fiscalization of the European Union? The US and EU Fiscal Unions in a Comparative Historical Perspective," Institute of European Studies, Working Paper Series qt667699tw, Institute of European Studies, UC Berkeley.
    33. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
    34. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.
    35. Winkler Adalbert, 2015. "The ECB as Lender of Last Resort: Banks versus Governments," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 235(3), pages 329-341, June.
    36. Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    37. Economou, Emmanouel/Marios/Lazaros & Kyriazis, Nikolaos, 2016. "To QE or not to QE? New perspectives of an unconventional way of Eurozone revival after Brexit," MPRA Paper 76435, University Library of Munich, Germany.

  73. Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism," Working Papers 1222, Oxford University Centre for Business Taxation.

    Cited by:

    1. Xavier Jara Tamayo, Holguer & Tumino, Alberto & Sutherland, Holly, 2015. "The redistributive and stabilising effects of an EMU unemployment benefit scheme under different hypothetical unemployment scenarios," EUROMOD Working Papers EM18/15, EUROMOD at the Institute for Social and Economic Research.
    2. Amélie BARBIER-GAUCHARD, 2020. "Blueprint for the European Fiscal Union: State of knowledge and Challenges," Working Papers of BETA 2020-39, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    3. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2015. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data," EUROMOD Working Papers EM15/15, EUROMOD at the Institute for Social and Economic Research.
    4. Carsten Hefeker & Michael Neugart, 2015. "Fiscal Transfers in a Monetary Union with Exit Option," Review of International Economics, Wiley Blackwell, vol. 23(3), pages 489-508, August.
    5. Gadatsch Niklas & Hollmayr Josef & Stähler Nikolai, 2019. "Thoughts on a Fiscal Union in EMU," German Economic Review, De Gruyter, vol. 20(4), pages 360-384, December.
    6. Tatiana Kirsanova & Celsa Machado & Ana Paula Ribeiro, 2017. "Should the ECB coordinate EMU fiscal policies?," Working Papers 2018_02, Business School - Economics, University of Glasgow.
    7. Andrea Brandolini & Francesca Carta & Francesco D'Amuri, 2014. "A feasible unemployment-based shock absorber for the Euro Area," Questioni di Economia e Finanza (Occasional Papers) 254, Bank of Italy, Economic Research and International Relations Area.
    8. Boyer, Pierre & Blesse, Sebastian & Bordignon, Massimo & Carapella, Piergiorgio & Heinemann, Friedrich & Janeba, Eckhard & Raj, Anasuya, 2020. "The future of the European project: survey results from members of national parliaments in France, Italy and Germany," CEPR Discussion Papers 15021, C.E.P.R. Discussion Papers.
    9. Maria Coelho, 2019. "Fiscal Stimulus in a Monetary Union: Evidence from Eurozone Regions," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 67(3), pages 573-617, September.
    10. Sebastian G. Kessing & Vilen Lipatov & J. Malte Zoubek, 2020. "Optimal Taxation under Regional Inequality," MAGKS Papers on Economics 202013, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    11. Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," Working Papers. Collection A: Public economics, governance and decentralization 1504, Universidade de Vigo, GEN - Governance and Economics research Network.
    12. Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas, 2013. "Fiscal integration in the eurozone: Economic effects of two key scenarios," ZEW Discussion Papers 13-106, ZEW - Leibniz Centre for European Economic Research.
    13. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: a Simple Proposal for Dealing with Mistrust," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 332-375.
    14. Till Gross, 2021. "Dynamic Optimal Fiscal Policy in a Transfer Union," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 194-238, October.
    15. Mr. Helge Berger & Mr. Giovanni Dell'Ariccia & Mr. Maurice Obstfeld, 2018. "Revisiting the Economic Case for Fiscal Union in the Euro Area," IMF Departmental Papers / Policy Papers 2018/003, International Monetary Fund.
    16. Verstegen, Loes & Meijdam, Lex, 2016. "The Effectiveness of a Fiscal Transfer Mechanism in a Monetary Union : A DSGE Model for the Euro Area," Other publications TiSEM 2963247d-7fe3-4b3a-80b5-c, Tilburg University, School of Economics and Management.
    17. Matthaei, Stephan & Stähler, Nikolai, 2016. "Macroeconomic implications of the German financial equalization system," VfS Annual Conference 2016 (Augsburg): Demographic Change 145695, Verein für Socialpolitik / German Economic Association.
    18. Nico Pestel, 2015. "Marital Sorting, Inequality and the Role of Female Labor Supply: Evidence from East and West Germany," SOEPpapers on Multidisciplinary Panel Data Research 786, DIW Berlin, The German Socio-Economic Panel (SOEP).
    19. Seelkopf, Laura & Yang, Hongyan, 2014. "European fiscal solidarity: An EU-wide optimal income tax approach," TranState Working Papers 185, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    20. Dolls, Mathias & Doorley, Karina & Paulus, Alari & Schneider, Hilmar & Siegloch, Sebastian & Sommer, Eric, 2015. "Fiscal Sustainability and Demographic Change: A Micro Approach for 27 EU Countries," IZA Discussion Papers 9618, Institute of Labor Economics (IZA).
    21. George Alogoskoufis, 2019. "Greece and the Euro: A Mundellian Tragedy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 136, Hellenic Observatory, LSE.
    22. Priscila Espinosa & Daniel Aparicio-Pérez & Emili Tortosa-Ausina, 2023. "On the Impact of Next Generation EU Funds: A Regional Synthetic Control Method Approach," Working Papers 2023/07, Economics Department, Universitat Jaume I, Castellón (Spain).
    23. Mitze, Timo & Matz, Florian, 2015. "Public debt and growth in German federal states: What can Europe learn?," Journal of Policy Modeling, Elsevier, vol. 37(2), pages 208-228.
    24. Deborah Mabbett & Waltraud Schelkle, 2015. "What difference does Euro membership make to stabilization? The political economy of international monetary systems revisited," Review of International Political Economy, Taylor & Francis Journals, vol. 22(3), pages 508-534, June.
    25. Markus Reischmann, 2016. "Empirical Studies on Public Debt and Fiscal Transfers," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 63, March.
    26. Alexandre Lucas Cole & Chiara Guerello & Guido Traficante, 2016. "One EMU Fiscal Policy for the EURO," Working Papers CELEG 1602, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    27. Etienne Farvaque & Florence Huart, 2016. "A policymaker's guide to a Euro area stabilization fund," Post-Print hal-01526022, HAL.
    28. Christian Keuschnigg & Klaus Weyerstrass, 2015. "Macroeconomic Adjustment and Institutional Reforms in the Euro Area," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 21(3), pages 275-285, August.
    29. Artem Krasnov & Aizada Okanova & Yana Yeraliyeva & Maral Kozhakhmetova & Alma Karshalova & Madina Aitkazina, 2020. "Development of the financial policy of the Eurasian economic union countries: tax harmonization," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 138-149, September.
    30. Ludek Kouba & Michal Madr & Danuse Nerudova & Petr Rozmahel, 2016. "Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 53-71, March.
    31. Pestel, Nico, 2014. "Beyond Inequality Accounting: Marital Sorting and Couple Labor Supply," IZA Discussion Papers 8482, Institute of Labor Economics (IZA).
    32. Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl, 2016. "A Basic Unemployment Insurance Scheme for the Euro Area," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 55-60, May.
    33. Étienne Farvaque & Florence Huart, 2016. "Drowned by Numbers? Designing an EU-wide Unemployment Insurance," CIRANO Working Papers 2016s-33, CIRANO.
    34. Dolls, Mathias & Lewney, Richard, 2017. "Backward-looking analysis," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 149873.
    35. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314, September.
    36. Mirdala, Rajmund & Ruščáková, Anna, 2015. "On Origins and Implications of the Sovereign Debt Crisis in the Euro Area," MPRA Paper 68859, University Library of Munich, Germany.
    37. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: A Simple Proposal for Dealing with Mistrust in the Euro Area," CESifo Working Paper Series 5817, CESifo.
    38. Andreas Peichl, 2016. "Linking Microsimulation and CGE models," International Journal of Microsimulation, International Microsimulation Association, vol. 9(1), pages 167-174.
    39. Jo Ritzen & Klaus Zimmermann, 2014. "A vibrant European labor market with full employment," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-24, December.
    40. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.
    41. Alogoskoufis, George & Gravas, Konstantinos & Jacque, Laurent, 2023. "Asymmetries in post-war monetary arrangements in Europe: From Bretton Woods to the Euro Area," The Journal of Economic Asymmetries, Elsevier, vol. 28(C).
    42. Massimo Bordignon & Nicolò Gatti & Massimiliano Gaetano Onorato, 2023. "Getting Closer or Falling Apart? Euro Area Countries After the Sovereign Debt Crisis," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(2), pages 191-220, June.
    43. Ludek Kouba & Michal Mádr & Danuše Nerudová & Petr Rozmahel, 2015. "Policy Autonomy, Coordination or Harmonisation in the Persistently Heterogeneous European Union? WWWforEurope Working Paper No. 95," WIFO Studies, WIFO, number 58136, August.
    44. Xavier Jara Tamayo, Holguer & Sutherland, Holly, 2014. "The implications of an EMU unemployment insurance scheme for supporting incomes," EUROMOD Working Papers EM5/14, EUROMOD at the Institute for Social and Economic Research.
    45. OBARA, Takuya, 2016. "Differential Income Taxation and Tiebout Sorting," CCES Discussion Paper Series 64_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    46. Xavier Jara Tamayo, Holguer & Tumino, Alberto & Sutherland, Holly, 2016. "The role of an EMU unemployment insurance scheme on income protection in case of unemployment," EUROMOD Working Papers EM11/16, EUROMOD at the Institute for Social and Economic Research.

  74. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.

    Cited by:

    1. Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
    2. Andras Simonovits, 2011. "Higher tax morale implies a higher optimal income tax rate," CERS-IE WORKING PAPERS 1137, Institute of Economics, Centre for Economic and Regional Studies.
    3. Andras Simonovits, 2013. "A family of simple paternalistic transfer models," CERS-IE WORKING PAPERS 1324, Institute of Economics, Centre for Economic and Regional Studies.
    4. Nyamapheni, Joseph & Robinson , Zurika, 2022. "How can different currency regimes affect the willingness to pay tax? Tax morale evidence from Zimbabwe," Working Papers 29690, University of South Africa, Department of Economics.
    5. Andras Simonovits, 2012. "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS 1218, Institute of Economics, Centre for Economic and Regional Studies.
    6. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
    7. Abeler, Johannes & Becker, Anke & Falk, Armin, 2014. "Representative evidence on lying costs," Journal of Public Economics, Elsevier, vol. 113(C), pages 96-104.
    8. Hendel, Ulrich, 2012. "The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States," Discussion Papers in Economics 13999, University of Munich, Department of Economics.

  75. Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.

    Cited by:

    1. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    2. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    3. Konrad, Kai A. & Stolper, Tim, 2015. "Coordination and the fight against tax havens," CEPR Discussion Papers 10519, C.E.P.R. Discussion Papers.
    4. Hauck, Tobias, 2018. "Lobbying and the International Fight Against Tax Havens," Discussion Papers in Economics 43213, University of Munich, Department of Economics.
    5. Sébastien Laffitte & Farid Toubal, 2022. "Multinationals' Sales and Profit Shifting in Tax Havens," American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 371-396, November.
    6. Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
    7. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
    8. Fernando, Garcia Alvarado & Antoine, Mandel, 2022. "The network structure of global tax evasion evidence from the Panama papers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 660-684.
    9. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    10. Braun, Julia & Weichenrieder, Alfons, 2015. "Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113121, Verein für Socialpolitik / German Economic Association.
    11. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
    12. Langenmayr, Dominika & Zyska, Lennard, 2023. "Escaping the exchange of information: Tax evasion via citizenship-by-investment," Journal of Public Economics, Elsevier, vol. 221(C).
    13. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    14. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
    15. Petr Jansky & Markus Meinzer & Miroslav Palansky, 2018. "Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm," Working Papers IES 2018/23, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2018.
    16. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    17. Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
    18. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
    19. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    20. Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019. "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers 18-035, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    21. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    22. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.

  76. Neumann, Dirk & Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66063, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Fuest, Clemens & Peichl, Andreas, 2012. "European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'?," IZA Policy Papers 39, Institute of Labor Economics (IZA).
    2. Timothy J. Goodspeed, 2016. "Absorbing Shocks: National Rainy-Day Funds and Cross-Country Transfers in a Fiscal Union," CESifo Working Paper Series 6118, CESifo.

  77. Dolls, M. & Fuest, C. & Andreas Peichl, 2011. "GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," GINI Discussion Papers 23, AIAS, Amsterdam Institute for Advanced Labour Studies.

    Cited by:

    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Günther Schmid, 2015. "Sharing Risks of Labour Market Transitions: Towards a System of Employment Insurance," British Journal of Industrial Relations, London School of Economics, vol. 53(1), pages 70-93, March.
    3. Schwander, Hanna, 2015. "Labor market risks in times of welfare state transformation," TranState Working Papers 192, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    4. Muinelo-Gallo, Leonel, 2022. "Business cycles and redistribution: The role of government quality," Economic Systems, Elsevier, vol. 46(4).
    5. Brzezinski, Michal, 2018. "Income inequality and the Great Recession in Central and Eastern Europe," Economic Systems, Elsevier, vol. 42(2), pages 219-247.

  78. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers 1104, Oxford University Centre for Business Taxation.

    Cited by:

    1. Katrin Hohler, 2013. "The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness?," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 14(3), pages 224-247, November.
    2. Abel Ezeoha & Akinyinka Akinyoade & Ifediora Amobi & Ogbuagu Ekumankama & Paul Kamau & Agnieszka Kazimierczuk & Catherine Mukoko & Ifeanyi Okoye & Chibuike Uche, 2022. "Multinationals, Capital Export, and the Inclusive Development Debate in Developing Countries: The Nigerian Insight," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 34(5), pages 2224-2250, October.
    3. Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," Economic Research Papers 270243, University of Warwick - Department of Economics.
    4. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    5. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
    6. Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).

  79. Clemens Fuest & Rita de la Feria, 2011. "Closer to an internal market? The economic effects of EU tax jurisprudence," Working Papers 1112, Oxford University Centre for Business Taxation.

    Cited by:

    1. Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.

  80. John Vella & Clemens Fuest & Tim Schmidt-Eisenlohr, 2011. "The EU Commission's Proposal for a Financial Transaction Tax," Working Papers 1117, Oxford University Centre for Business Taxation.

    Cited by:

    1. Bonin, Holger & Fuest, Clemens & Heinemann, Friedrich & Licht, Georg & Löschel, Andreas & Schenker, Oliver & Schröder, Michael, 2014. "2014 elections to the European Parliament: Economic challenges for Europe," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110570.
    2. Veronika Solilová & Danuše Nerudová, 2015. "Financial Transaction Tax: Determination of Economic Impact Under DSGE Model," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 627-637.
    3. John Grahl & Photis Lysandrou, 2014. "The European Commission's Proposal for a Financial Transactions Tax: A Critical Assessment," Journal of Common Market Studies, Wiley Blackwell, vol. 52(2), pages 234-249, March.

  81. Franz, Wolfgang & Fuest, Clemens & Hellwig, Martin & Sinn, Hans-Werner, 2010. "A euro rescue plan," Munich Reprints in Economics 20322, University of Munich, Department of Economics.
    • Wolfgang Franz & Clemens Fuest & Martin Hellwig & Hans-Werner Sinn, 2010. "A Euro Rescue Plan," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 11(02), pages 101-104, July.

    Cited by:

    1. Winkler, Adalbert, 2013. "Der lender of last resort vor Gericht," Frankfurt School - Working Paper Series 206, Frankfurt School of Finance and Management.
    2. Klodt, Henning, 2011. "Ist die Währungsunion zu retten? Für einen anreizeffizienten Krisenmechanismus," Kiel Working Papers 1690, Kiel Institute for the World Economy (IfW Kiel).

  82. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2010. "Social Protection as an Automatic Stabilizer," IZA Policy Papers 18, Institute of Labor Economics (IZA).

    Cited by:

    1. AILINCA, Alina Georgeta, 2014. "Automatic Social Stabilizers What They Are And How They Function," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 18(3), pages 45-57.
    2. Khan, Haider A., 2011. "Human development and capabilities in MENA economies with special emphasis on Egypt," MPRA Paper 39381, University Library of Munich, Germany.
    3. Gerba, Eddie & Schelkle, Waltraud, 2013. "The finance-welfare state nexus," LSE Research Online Documents on Economics 56397, London School of Economics and Political Science, LSE Library.

  83. Clemens Fuest & Nadine Riedel, 2010. "Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting," Working Papers 1012, Oxford University Centre for Business Taxation.

    Cited by:

    1. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
    2. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Leibniz Centre for European Economic Research.
    3. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    4. S. S. Bykov & G. Frotscher, 2016. "Anti-Avoidance Rules In Russian And German Tax Law: The Comparison Of Collision Resolution Practices," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 2(1), pages 59-84.
    5. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
    6. Nitsch, Volker, 2012. "Trade Mispricing and Illicit Flows," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 62239, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    7. Alex Cobham & Petr Janský & Alex Prats, 2014. "Estimating Illicit Flows of Capital via Trade Mispricing: A Forensic Analysis of Data on Switzerland - Working Paper 350," Working Papers 350, Center for Global Development.
    8. Giulia Zilio, 2017. "Cross-Country Differences in Corporate Tax Rates, Anti-Tax Avoidance Rules, and Base Erosion Profit Shifting," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1701, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
    10. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
    11. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.
    12. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
    13. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
    14. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
    15. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications - Books, The World Bank Group, number 25095.
    16. Granda, María L., 2021. "Tax haven ownership and business groups: Tax avoidance incentives in Ecuadorian firms," Journal of Business Research, Elsevier, vol. 130(C), pages 698-708.
    17. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
    18. Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
    19. Naz Ata, Farah & Alam, Shaista & Saeed, Noman, 2019. "The Determinants of Income Distribution, an Empirical Analysis of Developing Countries," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(4), pages 494-510.
    20. Bolwijn, Richard & Casella, Bruno & Rigo, Davide, 2018. "An FDI-driven approach to measuring the scale and economic impact of BEPS," MPRA Paper 95189, University Library of Munich, Germany.
    21. Jacque Gao, 2022. "Investment with insecure property rights: Capital outflow openness under dictatorship," The Review of International Organizations, Springer, vol. 17(3), pages 569-595, July.

  84. Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers 1013, Oxford University Centre for Business Taxation.

    Cited by:

    1. Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
    2. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021. "Read My Lips? Taxes and Elections," EconPol Working Paper 71, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    3. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
    4. Nora Paulus & Patrice Pieretti & Benteng Zou, 2021. "Is a Dynamic Approach to Tax Games Relevant?," Annals of Economics and Statistics, GENES, issue 144, pages 113-138.
    5. Becker, Johannes & Riedel, Nadine, 2013. "Multinational firms mitigate tax competition," Economics Letters, Elsevier, vol. 118(2), pages 404-406.
    6. K. Peren Arin & Emin Gahramanov & Tolga Omay & Mehmet A. Ulubasoglu, 2019. "A tale of two taxes: State-dependency of tax policy," CAMA Working Papers 2019-68, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
    7. Melisa Chanegriha & Chris Stewart & Christopher Tsoukis, 2017. "Identifying the robust economic, geographical and political determinants of FDI: an Extreme Bounds Analysis," Empirical Economics, Springer, vol. 52(2), pages 759-776, March.
    8. Milas, Costas & Panagiotidis, Theodore & Papapanagiotou, Georgios, 2024. "UK Foreign Direct Investment in uncertain economic times," Journal of International Money and Finance, Elsevier, vol. 147(C).
    9. Thomas Schwab & Maximilian Todtenhaupt, 2017. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," Working Papers 2017/15, Institut d'Economia de Barcelona (IEB).
    10. Abdramane Camara, 2023. "The Effect of Foreign Direct Investment on Tax Revenue," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(1), pages 168-190, March.
    11. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    12. Sunghoon Hong, 2018. "Tax treaties and foreign direct investment: a network approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1277-1320, October.
    13. Esther Kessler & Markus Prandini & Juan Wu, 2014. "Chinese Companies in Switzerland," Central European Business Review, Prague University of Economics and Business, vol. 2014(3), pages 23-30.
    14. Belitski, Maksim & Desai, Sameeksha, 2024. "Filtering or facilitating productive entrepreneurship?," Technological Forecasting and Social Change, Elsevier, vol. 206(C).
    15. Mian Sajid Nazir & Qaisar Hafeez & Salah U‐Din, 2022. "Did reduction in corporate tax rate attract FDI in Pakistan?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2256-2267, April.
    16. Folorunsho Monsuru Ajide & James Temitope Dada & Johnson Kolawole Olowookere, 2022. "Shadow economy and foreign direct investment in Nigerian manufacturing industry," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 23(2), pages 156-180.
    17. Chahine, Salim & Dbouk, Wassim & El-Helaly, Moataz, 2021. "M&As and political uncertainty: Evidence from the 2016 US presidential election," Journal of Financial Stability, Elsevier, vol. 54(C).
    18. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
    19. Gohar S. Sedrakyan, 2018. "Can Tax Regulation and Administration Practices Impact Foreign Direct Investments?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1812, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    20. Prince Jaiblai & Vijay Shenai, 2019. "The Determinants of FDI in Sub-Saharan Economies: A Study of Data from 1990–2017," IJFS, MDPI, vol. 7(3), pages 1-31, August.
    21. Jenny Berrill & Martha O’Hagan-Luff & André Stel, 2020. "The moderating role of education in the relationship between FDI and entrepreneurial activity," Small Business Economics, Springer, vol. 54(4), pages 1041-1059, April.
    22. Jonas Knaisch & Carla Pöschel, 2024. "Wage response to corporate income taxes: A meta‐regression analysis," Journal of Economic Surveys, Wiley Blackwell, vol. 38(3), pages 852-876, July.
    23. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.
    24. Ronald B. Davies & Ryan M. Hynes & Dieter Franz Kogler, 2021. "Patent Boxes and the Success Rate of Applications," Working Papers 202109, School of Economics, University College Dublin.
    25. Abdramane Camara, 2019. "The effect of foreign direct investment on tax revenue in developing countries," Working Papers hal-03188025, HAL.
    26. Knaisch, Jonas & Pöschel, Carla, 2021. "Corporate Tax Incidence and Wages: A Meta-Regression Analysis," arqus Discussion Papers in Quantitative Tax Research 262, arqus - Arbeitskreis Quantitative Steuerlehre, revised 2021.
    27. Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
    28. Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.
    29. Gohar S. Sedrakyan, 2019. "Comparative Studies of Cross-border M&A and Greenfield Investments in Response to Changes in Tax Regulation and Administration of Host Economies," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1904, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    30. Tiago Loncan, 2021. "The Effects of Project Scale on FDI Location Choices: Evidence from Emerging Economies," Management International Review, Springer, vol. 61(2), pages 157-205, April.
    31. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
    32. Akpokerere Othuke Emmanuel & Osevwe-Okoroyibo Elizabeth Eloho & Alexander Olawumi Dabor & Eyesan Leslie Dabor & Meshack Aggreh, 2024. "Tax Revenue, Capital Market Performance and Foreign Direct Investment in an Emerging Economy," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 290-298, July.
    33. Christof Ernst & Katharina Richter & Nadine Riedel, 2014. "Corporate taxation and the quality of research and development," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
    34. Clemens Fuest & Andreas Peichl & Daniel Waldenström, 2015. "Piketty’s r-g Model: Wealth Inequality and Tax Policy," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(01), pages 03-10, May.
    35. Sandro Montresor & Francesco Quatraro, 2015. "Key Enabling Technologies and Smart Specialization Strategies. European Regional Evidence from patent data," JRC Working Papers on Corporate R&D and Innovation 2015-05, Joint Research Centre.
    36. Eda Bal k o lu & Ba ak Dalg c & Burcu Fazl o lu, 2016. "Does Foreign Capital Increase Tax Revenue: The Turkish Case," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 776-781.
    37. Bao, Xiaohua & Deng, Jianpeng & Sun, Haoyu & Sun, Jin, 2022. "Trade policy uncertainty and foreign direct investment: Evidence from China’s WTO accession," Journal of International Money and Finance, Elsevier, vol. 125(C).
    38. TRANDAFIR, Adina, 2019. "http://anale.spiruharet.ro/index.php/economics/article/view/1936/pdf," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(3), pages 129-138.
    39. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
    40. Gschossmann, Emilia & Heckemeyer, Jost H. & Müller, Jessica & Spengel, Christoph & Spix, Julia & Wickel, Sophia, 2024. "The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates," ZEW Discussion Papers 24-014, ZEW - Leibniz Centre for European Economic Research.
    41. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
    42. Jenny Berrill & Martha O’Hagan-Luff & André Van Stel, 2021. "Analyzing the relationship between inward FDI, education and entrepreneurial activity at the macro-level," Revista de Economía Laboral - Spanish Journal of Labour Economics, Asociación Española de Economía Laboral - AEET, vol. 18, pages 52-73.
    43. Nouha Bougharriou & Walid Benayed & Foued Badr Gabsi, 2021. "Under Which Condition Does the Democratization of the Arab World Improve FDI?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(2), pages 224-248, June.
    44. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    45. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.

  85. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2010. "Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," IZA Discussion Papers 4917, Institute of Labor Economics (IZA).

    Cited by:

    1. Basso, Gaetano & Dolls, Mathias & Eichhorst, Werner & Leoni, Thomas & Peichl, Andreas, 2011. "The Effects of the Recent Economic Crisis on Social Protection and Labour Market Arrangements across Socio-Economic Groups," IZA Discussion Papers 6080, Institute of Labor Economics (IZA).
    2. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    3. Weller, Jürgen & Kaldewei, Cornelia, 2013. "Empleo, crecimiento sostenible e igualdad," Macroeconomía del Desarrollo 35881, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    4. Bruno Martorano, 2013. "The Australian Household Stimulus Package: Lessons from the recent economic crisis," Papers inwopa697, Innocenti Working Papers.
    5. Marx, Ive & Nolan, Brian & Olivera, Javier, 2014. "The Welfare State and Anti-Poverty Policy in Rich Countries," IZA Discussion Papers 8154, Institute of Labor Economics (IZA).
    6. Michal Brzezinski, 2015. "Inequality of opportunity in Europe before and after the Great Recession," Working Papers 353, ECINEQ, Society for the Study of Economic Inequality.
    7. Stevan Luković, 2014. "The Role Of The Automatic Stabilizers In Modern Economy," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
    8. Paolo D’Imperio & Waltraud Schelkle, 2017. "What Difference Would a Capital Markets Union Make for Risk-Sharing in the EU?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 86(2), pages 77-88.
    9. Schmid, Günther, 2020. "Beyond European unemployment insurance. Less moral hazard, more moral assurance?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(4), pages 465-480.
    10. Schelkle, Waltraud, 2017. "Hamilton’s Paradox Revisited: Alternative lessons from US history," CEPS Papers 12963, Centre for European Policy Studies.
    11. Günther Schmid, 2015. "Sharing Risks of Labour Market Transitions: Towards a System of Employment Insurance," British Journal of Industrial Relations, London School of Economics, vol. 53(1), pages 70-93, March.
    12. Sidita KUSHI & Ian P. McMANUS, 2018. "Gendered costs of austerity: The effects of welfare regime and government policies on employment across the OECD, 2000–13," International Labour Review, International Labour Organization, vol. 157(4), pages 557-587, December.
    13. Muinelo-Gallo, Leonel, 2022. "Business cycles and redistribution: The role of government quality," Economic Systems, Elsevier, vol. 46(4).
    14. Brzezinski, Michal, 2018. "Income inequality and the Great Recession in Central and Eastern Europe," Economic Systems, Elsevier, vol. 42(2), pages 219-247.
    15. Nolan, Brian & Richiardi, Matteo & Valenzuela, Luis, 2018. "The Drivers of Inequality in Rich Countries," MPRA Paper 89806, University Library of Munich, Germany.
    16. Fabrizio Mattesini & Lorenza Rossi, 2012. "Monetary Policy and Automatic Stabilizers: The Role of Progressive Taxation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 44(5), pages 825-862, August.
    17. Guo Yanling & Sell Friedrich L., 2021. "Equilibrium and Convergence in Income Distribution: The Case of 28 European Countries in the Recent, Turbulent Past (1995–2019)," Central European Economic Journal, Sciendo, vol. 8(55), pages 95-125, January.
    18. VODĂ Alina Daniela & DOBROTĂ Gabriela & CRISTEA Loredana Andreea, 2020. "Heterogeneity Of Fiscal Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 257-264, December.
    19. Giorgio Motta & Patrizio Tirelli, 2012. "Optimal Simple Monetary and Fiscal Rules under Limited Asset Market Participation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 44(7), pages 1351-1374, October.

  86. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2009. "Automatic Stabilizers and Economic Crisis: US vs. Europe," CESifo Working Paper Series 2878, CESifo.

    Cited by:

    1. Cardani, Roberta & Pfeiffer, Philipp & Ratto, Marco & Vogel, Lukas, 2023. "The COVID-19 recession on both sides of the Atlantic: A model-based comparison," European Economic Review, Elsevier, vol. 158(C).
    2. Albonico, Alice & Calès, Ludovic & Cardani, Roberta & Croitorov, Olga & Ferroni, Filippo & Giovannini, Massimo & Hohberger, Stefan & Pataracchia, Beatrice & Pericoli, Filippo & Raciborski, Rafal & Rat, 2017. "The Global Multi-Country Model (GM): an Estimated DSGE Model for the Euro Area Countries," JRC Working Papers in Economics and Finance 2017-10, Joint Research Centre, European Commission.
    3. Ulf Rinne & Klaus F Zimmermann, 2013. "Is Germany the North Star of Labor Market Policy?," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 61(4), pages 702-729, December.
    4. Alari PaulusBy & Francesco Figari & Holly Sutherland, 2017. "The design of fiscal consolidation measures in the European Union: distributional effects and implications for macro-economic recovery," Oxford Economic Papers, Oxford University Press, vol. 69(3), pages 632-654.
    5. Dionysios K. Solomos & Dimitrios N. Koumparoulis, 2013. "Financial Sector and Business Cycles Determinants in the EMU: An Empirical Approach (1996-2011)," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 34-58.
    6. Giovannini, Massimo & Hohberger, Stefan & Ratto, Marco & Vogel, Lukas, 2018. "Adjustment dynamics and business cycle heterogeneity in the EMU: Evidence from estimated DSGE models," JRC Working Papers in Economics and Finance 2018-08, Joint Research Centre, European Commission.
    7. Kumwenda, Thomson Nelson, 2022. "Fiscal Multipliers and Evidence on Effectiveness of Fiscal Policy in Malawi," Dynare Working Papers 73, CEPREMAP.
    8. Sebastien Charles & Thomas Dallery & Jonathan Marie, 2021. "Teaching the Economic Impact of COVID-19 with a Simple Short-run Macro-model: Simultaneous Supply and Demand Shocks," Review of Political Economy, Taylor & Francis Journals, vol. 33(3), pages 462-479, July.
    9. Thirion, Gilles, 2017. "European Fiscal Union: Economic rationale and design challenges," CEPS Papers 12160, Centre for European Policy Studies.
    10. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2015. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data," EUROMOD Working Papers EM15/15, EUROMOD at the Institute for Social and Economic Research.
    11. Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2021. "The cushioning effect of fiscal policy in the EU during the COVID-19 pandemic," JRC Working Papers on Taxation & Structural Reforms 2021-02, Joint Research Centre.
    12. Valentinova Tasseva, Iva & Paulus, Alari & Sutherland, Holly, 2019. "Indexing out of poverty? Fiscal drag and benefit erosion in cross-national perspective," EUROMOD Working Papers EM3/19, EUROMOD at the Institute for Social and Economic Research.
    13. Valentinova Tasseva, Iva & Cantó-Sánchez, Olga & Figari, Francesco & Fiorio, Carlo & Kuypers, Sarah & Marchal, Sarah & Romaguera de la Cruz, Marina & Verbist, Gerlinde, 2021. "Welfare resilience at the onset of the COVID-19 pandemic in a selection of European countries: impact on public finance and household incomes," EUROMOD Working Papers EM4/21, EUROMOD at the Institute for Social and Economic Research.
    14. Francesco Figari & Andrea Salvatori & Holly Sutherland, 2011. "Economic Downturn and Stress Testing European Welfare Systems," Research in Labor Economics, in: Who Loses in the Downturn? Economic Crisis, Employment and Income Distribution, pages 257-286, Emerald Group Publishing Limited.
    15. Sologon, Denisa Maria & O'Donoghue, Cathal & Linden, Jules & Kyzyma, Iryna & Loughrey, Jason, 2022. "Welfare and Distributional Impact of Soaring Prices in Europe," IZA Discussion Papers 15738, Institute of Labor Economics (IZA).
    16. Cinzia Alcidi & Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier, 2017. "The Nature of Shocks in the Eurozone and Their Absorption Channels," EconPol Policy Reports 3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    17. Callan, Tim & Doorley, Karina & Savage, Michael, 2018. "Inequality in EU Crisis Countries: How Effective Were Automatic Stabilisers?," IZA Discussion Papers 11439, Institute of Labor Economics (IZA).
    18. Heimberger, Philipp, 2023. "The cyclical behaviour of fiscal policy: A meta-analysis," Economic Modelling, Elsevier, vol. 123(C).
    19. Olivier Bargain & Mathias Dolls & Herwig Immervoll & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2011. "Tax policy and income inequality in the U.S., 1978—2009: A decomposition approach," Working Papers 215, ECINEQ, Society for the Study of Economic Inequality.
    20. Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2023. "Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union," LSE Research Online Documents on Economics 120240, London School of Economics and Political Science, LSE Library.
    21. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2009. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA," IZA Standpunkte 19, Institute of Labor Economics (IZA).
    22. Aida Caldera Sánchez & Morten Rasmussen & Oliver Röhn, 2015. "Economic resilience: what role for policies?," OECD Economics Department Working Papers 1251, OECD Publishing.
    23. Philipp Mohl & Gilles Mourre & Klara Stovicek, 2019. "Automatic Fiscal Stabilisers in the EU: Size and Effectiveness," European Economy - Economic Briefs 045, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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    143. Johannes Fleck & Chima Simpson-Bell, 2019. "Public Insurance in Heterogeneous Fiscal Federations: Evidence from American Households," 2019 Meeting Papers 296, Society for Economic Dynamics.
    144. Marco Di Maggio & Amir Kermani, 2016. "The Importance of Unemployment Insurance as an Automatic Stabilizer," NBER Working Papers 22625, National Bureau of Economic Research, Inc.
    145. Andrew V. Stephenson, 2018. "The Impact of Personal Income Tax Structure on Income Inequality for Belgium, Bulgaria, Germany, Lithuania, and Poland: A Comparison of Flat and Graduated Income Tax Structures," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 46(4), pages 405-417, December.
    146. Funashima, Yoshito, 2015. "Automatic stabilizers in the Japanese tax system," Journal of Asian Economics, Elsevier, vol. 39(C), pages 86-93.
    147. Croitorov, Olga & Giovannini, Massimo & Hohberger, Stefan & Ratto, Marco & Vogel, Lukas, 2020. "Financial spillover and global risk in a multi-region model of the world economy," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 185-218.
    148. Bargain, O. & Herwig Immervoll & Andreas Peichl & Siegloch, S., 2010. "GINI DP 1: Distributional Consequences of Labor-Demand Adjustments to a Downturn. A Model-Based Approach with Application to Germany 2008-09," GINI Discussion Papers 1, AIAS, Amsterdam Institute for Advanced Labour Studies.
    149. Checherita-Westphal, Cristina & Attinasi, Maria Grazia & Rieth, Malte, 2011. "Labour tax progressivity and output volatility: evidence from OECD countries," Working Paper Series 1380, European Central Bank.
    150. Virkola, Tuomo, 2014. "Fiscal Federalism in Four Federal Countries," ETLA Reports 38, The Research Institute of the Finnish Economy.
    151. Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas, 2014. "An Unemployment Insurance Scheme for the Euro Area," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100572, Verein für Socialpolitik / German Economic Association.
    152. Giorgio Motta & Patrizio Tirelli, 2012. "Optimal Simple Monetary and Fiscal Rules under Limited Asset Market Participation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 44(7), pages 1351-1374, October.
    153. Gandullia, Luca & Praussello, Franco, 2018. "Fixing the Eurozone Setup: On Viable Forms of Fiscal Union," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 71(3), pages 289-316.
    154. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2, Edward Elgar Publishing.
    155. Paulo R. Mota & Abel L. C. Fernandes & Paulo B. Vasconcelos, 2018. "Employment Hysteresis: An Argument For Avoiding Front-Loaded Fiscal Consolidations In The Eurozone," FEP Working Papers 610, Universidade do Porto, Faculdade de Economia do Porto.
    156. Mosley, Max, 2021. "The importance of being earners: Modelling the implications of changes to welfare contributions on macroeconomic recovery," MPRA Paper 108620, University Library of Munich, Germany.
    157. Teresa Ghilarducci & Joelle Saad-Lessler & Eloy Fisher, 2011. "The Automatic Stabilizing Effects of Social Security and 401(k) Plans," SCEPA working paper series. 2011-2, Schwartz Center for Economic Policy Analysis (SCEPA), The New School.
    158. Bingqin Li & Zhonglu Zeng, 2015. "Economic Structure, Social Risks and the Challenges to Social Policy in Macau, China," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 2(2), pages 383-398, May.
    159. Hohberger, Stefan & Ratto, Marco & Vogel, Lukas, 2023. "The macroeconomic effects of unconventional monetary policy: Comparing euro area and US models with shadow rates," Economic Modelling, Elsevier, vol. 127(C).
    160. Šehović Damir, 2015. "The Impact of the Great Recession on Monetary and Fiscal Policy in Developed Market Economies," Business Systems Research, Sciendo, vol. 6(1), pages 56-71, March.
    161. Gina IOAN, 2015. "Coordinates of fiscal policy in times of crisis and their efficiency," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 5-9, April.
    162. Jonathan Cribb & Andrew Hood & Robert Joyce, 2017. "Entering the labour market in a weak economy: scarring and insurance," IFS Working Papers W17/27, Institute for Fiscal Studies.
    163. Magdalena Kąkol, 2017. "Designing a fiscal union for the euro area," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(4), pages 413-432, December.
    164. Schinckus, Christophe, 2017. "Financial innovation as a potential force for a positive social change: The challenging future of social impact bonds," Research in International Business and Finance, Elsevier, vol. 39(PB), pages 727-736.
    165. Leventi, Chrysa & Rastrigina, Olga & Sutherland, Holly, 2016. "The importance of income-tested benefits in good times and bad: lessons from EU countries," EUROMOD Working Papers EM2/16, EUROMOD at the Institute for Social and Economic Research.
    166. AILINCĂ, Alina Georgeta, 2015. "Automatic Monetary Stabilizers – A Solution For A Better Monetary Policy And Economy Functioning," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 2(1), pages 47-58.
    167. Strehl, Wolfgang & Engler, Philipp, 2015. "Progressive Taxation and Monetary Policy in a Currency Union," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112823, Verein für Socialpolitik / German Economic Association.
    168. Laura Jaramillo & Mr. Carlo Cottarelli, 2012. "Walking Hand in Hand: Fiscal Policy and Growth in Advanced Economies," IMF Working Papers 2012/137, International Monetary Fund.
    169. Cimadomo, Jacopo & Gordo Mora, Esther & Palazzo, Alessandra Anna, 2022. "Enhancing private and public risk sharing: lessons from the literature and reflections on the COVID-19 crisis," Occasional Paper Series 306, European Central Bank.
    170. Per Madsen, 2013. "“Shelter from the storm?” - Danish flexicurity and the crisis," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 2(1), pages 1-19, December.
    171. Helen Barnes & Gabriel Espi-Sanchis & Murray Leibbrandt & David McLennan & Michael Noble & Jukka Pirttilä & Wynnona Steyn & Brenton van Vrede & Gemma Wright, 2021. "Analysis of the distributional effects of COVID-19 and state-led remedial measures in South Africa," WIDER Working Paper Series wp-2021-68, World Institute for Development Economic Research (UNU-WIDER).
    172. Andreas Peichl, 2016. "Linking Microsimulation and CGE models," International Journal of Microsimulation, International Microsimulation Association, vol. 9(1), pages 167-174.
    173. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU‐Staaten und den USA," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 132-145, May.
    174. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.
    175. Starke, Peter & Kaasch, Alexandra & van Hooren, Franca, 2011. "Explaining the variety of social policy responses to economic crisis: How parties and welfare state structures interact," TranState Working Papers 154, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    176. Denisa Sologon & Cathal O’Donoghue & Iryna Kyzyma & Jinjing Li & Jules Linden & Raymond Wagener, 2020. "The COVID-19 Resilience of a Continental Welfare Regime - Nowcasting the Distributional Impact of the Crisis," LISER Working Paper Series 2020-14, Luxembourg Institute of Socio-Economic Research (LISER).
    177. Palviainen, Heikki, 2019. "Changing Nordic model? A policy analysis," EUROMOD Working Papers EM15/19, EUROMOD at the Institute for Social and Economic Research.
    178. Kerstin Bruckmeier & Andreas Peichl & Martin Popp & Jürgen Wiemers & Timo Wollmershäuser, 2021. "Distributional effects of macroeconomic shocks in real-time," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(3), pages 459-487, September.
    179. Koray Caglayan & Steven M. Sheffrin, 2020. "Giver and Taker States Over the Business Cycle," Working Papers 2001, Tulane University, Department of Economics.
    180. Sonya Georgieva, 2021. "Fiscal Multipliers in Bulgaria and Central and Eastern Europe Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 131-167.
    181. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
    182. Dolls, M. & Fuest, C. & Andreas Peichl, 2011. "GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," GINI Discussion Papers 23, AIAS, Amsterdam Institute for Advanced Labour Studies.
    183. Ugo Colombino, 2015. "The Istat Microsimulation Models," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 17(2), pages 5-15.
    184. Koester, Gerrit B. & Priesmeier, Christoph, 2015. "The Timing and Responsiveness of Fiscal Policy over the Business Cycle in Germany," MPRA Paper 68412, University Library of Munich, Germany.
    185. Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2012. "Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 118-138, February.
    186. Florian Dorn & Clemens Fuest & Marcell Göttert & Carla Krolage & Stefan Lautenbacher & Sebastian Link & Andreas Peichl & Magnus Reif & Stefan Sauer & Marc Stöckli & Klaus Wohlrabe & Timo Wollmershäuse, 2020. "Die volkswirtschaftlichen Kosten des Corona-Shutdown für Deutschland: Eine Szenarienrechnung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(04), pages 29-35, April.
    187. Joshua Aizenman & Gurnain Kaur Pasricha, 2013. "Special Issue. Guest Editor: Zhihao Yu," Review of Development Economics, Wiley Blackwell, vol. 17(3), pages 397-413, August.
    188. Cláudia Braz & Maria Manuel Campos, 2021. "Challenges in measuring fiscal effects," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
    189. Jesse Lastunen & Pia Rattenhuber & Kwabena Adu-Ababio & Katrin Gasior & Xavier Jara & Maria Jouste & David McLennan & Enrico Nichelatti & Rodrigo Oliveira & Jukka Pirttilä & Matteo Richiardi & Gemma W, 2021. "The mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemic," WIDER Working Paper Series wp-2021-148, World Institute for Development Economic Research (UNU-WIDER).
    190. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    191. Şenol Demirci & Murat Konca & Birol Yetim & Gülnur İlgün, 2020. "Effect of economic crisis on suicide cases: An ARDL bounds testing approach," International Journal of Social Psychiatry, , vol. 66(1), pages 34-40, February.
    192. Nicola Acocella, "undated". "A tale of two cities: exit policies in Washington and Frankfurt," Working Papers 117/13, Sapienza University of Rome, Metodi e Modelli per l'Economia, il Territorio e la Finanza MEMOTEF.
    193. Ferdinandusse, Marien & Checherita-Westphal, Cristina & Attinasi, Maria Grazia & Lalouette, Laure & Bańkowski, Krzysztof & Palaiodimos, Georgios & Trindade Campos, Maria Manuel, 2017. "Euro area fiscal stance," Occasional Paper Series 182, European Central Bank.
    194. Florian Dorn & Clemens Fuest & Marcell Göttert & Carla Krolage & Stefan Lautenbacher & Sebastian Link & Andreas Peichl & Magnus Reif & Stefan Sauer & Marc Stöckli & Klaus Wohlrabe & Timo Wollmershäuse, 2020. "The Economic Costs of the Coronavirus Shutdown for Germany: A Scenario Calculation," EconPol Policy Brief 21, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    195. Sonan Memon & Irfan A. Qureshi, 2021. "Income inequality and macroeconomic instability," Review of Development Economics, Wiley Blackwell, vol. 25(2), pages 758-789, May.
    196. Clements A.Akinsoyinu, 2015. "The Great Financial Crisis: How Effective is Macroeconomic Policy Response in the United Kingdom?," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 4(2), pages 01-10, April.
    197. Silvia Rocha-Akis & Christine Mayrhuber, 2019. "Umverteilung durch den Staat in Österreich 2015. Einleitende Bemerkungen," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 319-322, May.

  87. Johannes Becker & Clemens Fuest, 2009. "EU Regional Policy and Tax Competition," Working Papers 0902, Oxford University Centre for Business Taxation.

    Cited by:

    1. Kyoko Hirose & Kazuhiro Yamamoto, 2013. "Asymmetric international transport costs and tax competition: the influence of a third country," Discussion Papers 59, Kyushu Sangyo University, Faculty of Economics.
    2. Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series 2555, CESifo.
    3. Andra-Madalina, PANTILIE, 2014. "Economic Development From The Perspective Of Regional Policies," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 104-110.
    4. Johannes Becker & Andrea Schneider, 2019. "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 1222-1243, July.
    5. Julia Darby & Ben Ferrett & Ian Wooton, 2013. "FDI, trade costs and regional asymmetries," Working Papers 1327, University of Strathclyde Business School, Department of Economics.
    6. Till Gross, 2021. "Dynamic Optimal Fiscal Policy in a Transfer Union," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 194-238, October.
    7. Haupt, Alexander & Krieger, Tim, 2020. "The role of relocation mobility in tax and subsidy competition," Journal of Urban Economics, Elsevier, vol. 116(C).
    8. Lixia Jin & Changjian Wang & Hongou Zhang & Yuyao Ye & Zhiwei Du & Yuling Zhang, 2019. "Evolution and Mechanism of the “Core–Periphery” Relationship: Micro-Evidence from Cross-Regional Industrial Production Organization in a Fast-Developing Region in China," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
    9. Robert Alexander & Rui-cong Sang & Sajid Anwar, 2016. "Regional Policy and Industrial Relocation in China: A Panel Data Analysis," EcoMod2016 9277, EcoMod.
    10. Hopp, Daniel & Kriebel, Michael, 2019. "The political economy of interregional competition for firms," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    11. Kate Hynes & Jie Ma & Cheng Yuan, 2017. "Transport Infrastructure Investments and Competition for FDI," Working Papers 201718, School of Economics, University College Dublin.
    12. Johannes Becker & Clemens Fuest, 2009. "EU Regional Policy and Tax Competition," Working Papers 0902, Oxford University Centre for Business Taxation.
    13. Alexei Alexandrov & Özlem Bedre-Defolie, 2011. "Sales tax competition and a multinational with a decreasing marginal cost," ESMT Research Working Papers ESMT-11-01, ESMT European School of Management and Technology.
    14. Darby, Julia & Ferrett, Ben & Wooton, Ian, 2014. "Regional centrality and tax competition for FDI," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 84-92.
    15. Wataru Johdo, 2013. "Corporate Tax Reductions, Cross-Border Ownership and Welfare," The Japanese Economic Review, Japanese Economic Association, vol. 64(4), pages 484-503, December.
    16. Patricia Sanz‐Córdoba & Bernd Theilen, 2018. "Partial Tax Harmonization Through Infrastructure Coordination," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1399-1416, April.
    17. Christiana Koliouska & Zacharoula Andreopoulou, 2020. "A Multicriteria Approach for Assessing the Impact of ICT on EU Sustainable Regional Policy," Sustainability, MDPI, vol. 12(12), pages 1-13, June.
    18. Apergis, Nicholas & Cooray, Arusha, 2014. "Tax revenues convergence across ASEAN, Pacific and Oceania countries: Evidence from club convergence," Journal of Multinational Financial Management, Elsevier, vol. 27(C), pages 11-21.
    19. Daniel Hopp & Michael Kriebel, 2016. "The political economy of interregional competition for firms," CQE Working Papers 5616, Center for Quantitative Economics (CQE), University of Muenster.
    20. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
    21. Hopp, Daniel & Kriebel, Michael, 2016. "The political economy of interregional competition for firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145693, Verein für Socialpolitik / German Economic Association.

  88. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.

    Cited by:

    1. Katrin Hohler, 2013. "The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness?," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 14(3), pages 224-247, November.
    2. Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," Freiburg Discussion Papers on Constitutional Economics 16/03, Walter Eucken Institut e.V..
    3. Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
    4. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
    5. Reddy, Kotapati Srinivasa, 2015. "Determinants of Cross-border Mergers and Acquisitions: A Comprehensive Review and Future Direction," MPRA Paper 63969, University Library of Munich, Germany, revised 2015.
    6. Gross, Till & Klein, Paul & Makris, Miltiadis, 2020. "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, vol. 127(C).
    7. Sjögren, Anna, 2010. "Graded children – evidence of longrun consequences of school grades from a nationwide reform," Working Paper Series 2010:7, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    8. Pasquale Commendatore & Ingrid Kubin, 2016. "Source versus residence: A comparison from a new economic geography perspective," Papers in Regional Science, Wiley Blackwell, vol. 95(2), pages 201-222, June.
    9. Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
    10. Andreas Haufler & Christian Schulte, 2011. "Merger policy and tax competition: the role of foreign firm ownership," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 121-145, April.
    11. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
    12. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    13. Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2022. "Tradable Emission Permits and Strategic Capital Taxation," University of Cyprus Working Papers in Economics 01-2022, University of Cyprus Department of Economics.
    14. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
    15. Siggelkow, Benjamin Florian, 2013. "Tax Competition and Double Tax Treaties with Mergers and Acquisitions," MPRA Paper 49371, University Library of Munich, Germany.
    16. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
    17. Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2024. "Strategic capital taxation, tradable emission permits and global pollution," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 57(1), pages 276-296, February.
    18. Choi, Gunae, 2022. "Determinants of target location selection for acquirers in the manufacturing sector: Pollution intensity, policy enforcement, and civic environmentalism," Journal of Business Research, Elsevier, vol. 146(C), pages 308-324.

  89. Thiess Büttner & Clemens Fuest, 2009. "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series 2798, CESifo.

    Cited by:

    1. Daniel Dreßler & Michael Overesch, 2013. "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 513-543, June.
    2. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2009. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA," IZA Standpunkte 19, Institute of Labor Economics (IZA).
    3. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Automatic Stabilizers and Economic Crisis: US vs. Europe," NBER Working Papers 16275, National Bureau of Economic Research, Inc.
    4. Stevan Luković, 2014. "The Role Of The Automatic Stabilizers In Modern Economy," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
    5. Plamen Nikolov & Paolo Pasimeni, 2023. "Fiscal Stabilization in the United States: Lessons for Monetary Unions," Open Economies Review, Springer, vol. 34(1), pages 113-153, February.
    6. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2010. "Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," IZA Discussion Papers 4917, Institute of Labor Economics (IZA).
    7. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2012. "Automatic stabilization and discretionary fiscal policy in the financial crisis," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 1(1), pages 1-19, December.
    8. Buettner Thiess & Hoenig Anja, 2016. "Determinants of Business Fixed Investment: Evidence from German Firm-Level Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(5), pages 533-556, October.
    9. Fidrmuc, Jarko & Hainz, Christa, 2013. "The effect of banking regulation on cross-border lending," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1310-1322.
    10. Malte Rieth & Cristina Checherita‐Westphal & Maria‐Grazia Attinasi, 2016. "Personal income tax progressivity and output volatility: Evidence from OECD countries," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(3), pages 968-996, August.
    11. Abdelkrim Araar & Luis Huesca, 2014. "Comparison of the Tax System Progressivity Over Time: Theory and Application with Mexican Data," Cahiers de recherche 1419, CIRPEE.
    12. VODĂ Alina Daniela & DOBROTĂ Gabriela & CRISTEA Loredana Andreea, 2020. "Heterogeneity Of Fiscal Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 257-264, December.
    13. Funashima, Yoshito, 2015. "Automatic stabilizers in the Japanese tax system," Journal of Asian Economics, Elsevier, vol. 39(C), pages 86-93.
    14. Checherita-Westphal, Cristina & Attinasi, Maria Grazia & Rieth, Malte, 2011. "Labour tax progressivity and output volatility: evidence from OECD countries," Working Paper Series 1380, European Central Bank.
    15. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU‐Staaten und den USA," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 132-145, May.
    16. Luis Huesca Reynoso & Abdelkrim Araar, 2016. "Comparison of fiscal system progressivity over time: theory and application in Mexico," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 31(1), pages 3-45.
    17. Reinald Koch & Svea Holtmann & Henning Giese, 2023. "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, vol. 93(1), pages 59-109, January.
    18. Dolls, M. & Fuest, C. & Andreas Peichl, 2011. "GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," GINI Discussion Papers 23, AIAS, Amsterdam Institute for Advanced Labour Studies.
    19. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

  90. Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).

    Cited by:

    1. Clemens Fuest & Joachim Mitschke & Andreas Peichl & Thilo Schaefer, 2007. "Der Kölner Kombilohn für den Niedriglohnsektor," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(11), pages 25-29, June.
    2. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    3. Peichl, Andreas & Siegloch, Sebastian, 2010. "Accounting for Labor Demand Effects in Structural Labor Supply Models," IZA Discussion Papers 5350, Institute of Labor Economics (IZA).
    4. Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Reform der Hartz IV‐Hinzuverdienstregelungen: Ein verfehlter Ansatz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 12-26, February.
    5. Raddatz, Guido, 2019. "Das bedingungslose Grundeinkommen – ein Luftschloss," Zeitthemen 02, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    6. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 36-40, May.
    7. Sterner, Cornelia, 2010. "Ein bedingungsloses Grundeinkommen in Form der negativen Einkommensteuer: Eine soziologische und finanzwissenschaftliche Analyse [An unconditional basic income in the form of the negative income ta," MPRA Paper 39703, University Library of Munich, Germany, revised Jun 2012.

  91. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2009. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA," IZA Standpunkte 19, Institute of Labor Economics (IZA).

    Cited by:

    1. Alfred Katterl & Walpurga Köhler-Töglhofer, 2018. "Stabilization and shock absorption instruments in the EU and the euro area – the status quo," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q2/18, pages 87-110.

  92. Fuest, Clemens & Niehues, Judith & Peichl, Andreas, 2009. "The Redistributive Effects of Tax Benefit Systems in the Enlarged EU," IZA Discussion Papers 4520, Institute of Labor Economics (IZA).

    Cited by:

    1. Ivica Urban, 2014. "Contributions of taxes and benefits to vertical and horizontal effects," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 619-645, March.
    2. Philipp Doerrenberg & Andreas Peichl, 2012. "The Impact of Redistributive Policies on Inequality in OECD Countries," Cologne Graduate School Working Paper Series 03-05, Cologne Graduate School in Management, Economics and Social Sciences.
    3. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," ISER Working Paper Series 2014-26, Institute for Social and Economic Research.
    4. Wang, Chen & Caminada, Koen, 2011. "Disentangling income inequality and the redistributive effect of social transfers and taxes in 36 LIS countries," MPRA Paper 32821, University Library of Munich, Germany.
    5. Chen Wang & Kees Goudswaard & Koen Caminada, 2012. "Disentangling Income Inequality and the Redistributive Effect of Taxes and Transfers in 20 LIS Countries Over Time Evidence from the LIS Data," LIS Working papers 581, LIS Cross-National Data Center in Luxembourg.
    6. Erwin OOGHE & Andreas PEICHL, 2010. "Fair and efficient taxation under partial control: theory and evidence," Working Papers of Department of Economics, Leuven ces10.32, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    7. Luca Giangregorio, 2024. "Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 367-403, April.
    8. Gorana Krstić, 2016. "Why Income Inequality Is So High In Serbia: Empirical Evidence And A Measurement Of The Key Factors," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 61(210), pages 23-46, July - Se.
    9. Hideki Konishi & Naomi Miyazato, 2018. "Distributive Impacts of Social Protection Systems in OECD Countries: Public-Private Mix and Hidden Welfare States," Working Papers 1804, Waseda University, Faculty of Political Science and Economics.
    10. Orsetta Causa & Mikkel Hermansen, 2018. "Income Redistribution Through Taxes and Transfers across OECD Countries," LIS Working papers 729, LIS Cross-National Data Center in Luxembourg.
    11. Sofía Plata, 2020. "Impacto de la estructura fiscal en el tamaño de la clase media," Documentos de Trabajo (working papers) 0920, Department of Economics - dECON.
    12. Judith Niehues, 2010. "Social Spending Generosity and Income Inequality: A Dynamic Panel Approach," SOEPpapers on Multidisciplinary Panel Data Research 336, DIW Berlin, The German Socio-Economic Panel (SOEP).
    13. Callan, Tim & Nolan, Brian & Keane, Claire & Savage, Michael & Walsh, John R., 2013. "Crisis, Response and Distributional Impact: The Case of Ireland," Papers WP456, Economic and Social Research Institute (ESRI).
    14. Orsetta Causa & Mikkel Hermansen, 2017. "Income redistribution through taxes and transfers across OECD countries," OECD Economics Department Working Papers 1453, OECD Publishing.
    15. Koen Caminada & Kees Goudswaard & Chen Wang & Jinxian Wang, 2019. "Income Inequality and Fiscal Redistribution in 31 Countries After the Crisis," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 61(1), pages 119-148, March.
    16. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2013. "Distributional benchmarking in tax policy evaluations," Discussion Papers 765, Statistics Norway, Research Department.
    17. Florian Dorn & Christoph Schinke, 2018. "Top Income Shares in OECD Countries: The Role of Government Ideology and Globalization," ifo Working Paper Series 246, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    18. Roger, Muriel & Arrondel, Luc & Savignac, Frédérique, 2014. "Wealth and income in the euro area: Heterogeneity in households' behaviours?," Working Paper Series 1709, European Central Bank.
    19. Brzezinski, Michal, 2018. "Income inequality and the Great Recession in Central and Eastern Europe," Economic Systems, Elsevier, vol. 42(2), pages 219-247.
    20. Marcelo Medeiros & Pedro H. G. F. Souza, 2015. "The State And Income Inequality in Brazil," Discussion Papers 0194, Instituto de Pesquisa Econômica Aplicada - IPEA.
    21. Stefano Boscolo, 2019. "The Contribution of Proportional Taxes and Tax-Free Cash Benefits to Income Redistribution over the Period 2005-2018: Evidence from Italy," Department of Economics 0152, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
    22. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," EUROMOD Working Papers EM14/14, EUROMOD at the Institute for Social and Economic Research.
    23. Christoph Schinke, 2014. "Government Ideology, Globalization, and Top Income Shares in OECD Countries," ifo Working Paper Series 181, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    24. Ivica Urban, 2017. "Measuring income redistribution: beyond the proportionality standard," Working Papers 427, ECINEQ, Society for the Study of Economic Inequality.
    25. Ali T. Cem Başlevent, 2014. "Social Transfers and Income Inequality in Turkey: How Informative Is the Survey of Income and Living Conditions?," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 3(3), pages 23-42, September.
    26. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016. "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 302-333, September.
    27. Carlos Farinha Rodrigues & Isabel Andrade, 2013. "Robin Hood versus Piggy Bank: Income redistribution in Portugal 2006-10," Working Papers Department of Economics 2013/28, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    28. Avram, Silvia & Sutherland, Holly & Levy, Horacio, 2014. "Income redistribution in the European Union," EUROMOD Working Papers EM8/14, EUROMOD at the Institute for Social and Economic Research.
    29. Caminada, Koen & Goudswaard, Kees & Wang, Chen, 2012. "Disentangling income inequality and the redistributive effect of taxes and transfers in 20 LIS countries over time," MPRA Paper 42350, University Library of Munich, Germany.
    30. Hammer, Bernhard & Christl, Michael & De Poli, Silvia, 2023. "Public redistribution in Europe: Between generations or income groups?," The Journal of the Economics of Ageing, Elsevier, vol. 24(C).
    31. Rafael Carranza & Brian Nolan, 2024. "Assessing income redistribution: what are the key analytic choices?," Fiscal Studies, John Wiley & Sons, vol. 45(4), pages 501-519, December.
    32. Oliver Hümbelin, 2016. "Ungleichheit und Umverteilung über das Steuersystem. Eine Analyse der Verteilungseffekte von direkten Steuern und steuerlichen Abzügen mit Steuerdaten des Kantons Aargau (2001-2011)," University of Bern Social Sciences Working Papers 23, University of Bern, Department of Social Sciences.
    33. Cem Baslevent, 2016. "Social Transfers and Income Inequality in Turkey: How Important is the Gender Dimension?," Working Papers 1013, Economic Research Forum, revised Jun 2016.
    34. Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
    35. Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012. "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers 926, OECD Publishing.
    36. Olivier Bargain, 2012. "Decomposition analysis of distributive policies using behavioural simulations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 708-731, October.

  93. Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers 0907, Oxford University Centre for Business Taxation.

    Cited by:

    1. Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
    2. Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
    3. Johannes Becker & Andrea Schneider, 2019. "Bidding for Firms with Unknown Characteristics," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 1222-1243, July.
    4. McKeehan, Margaret K. & Zodrow, George R., 2016. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," Working Papers 16-001, Rice University, Department of Economics.
    5. Dominik Gajewski, 2013. "Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 7(2), June.
    6. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
    7. Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," Working Papers 1219, Oxford University Centre for Business Taxation.
    8. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
    9. Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
    10. Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
    11. Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    12. Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, De Gruyter, vol. 16(4), pages 408-421, December.
    13. Johannes Becker & Andrea Schneider, 2012. "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series 4012, CESifo.
    14. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
    15. John W. Diamond & George R. Zodrow & Thomas S. Neubig & Robert J. Carroll, 2014. "The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction," Working Papers 1405, Oxford University Centre for Business Taxation.
    16. George R. Zodrow, 2019. "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570, World Scientific Publishing Co. Pte. Ltd..
    17. Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
    18. Lang, Gunnar, 2012. "Lessons of the financial crisis for the attractiveness of European financial centers," ZEW Discussion Papers 12-080, ZEW - Leibniz Centre for European Economic Research.
    19. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    20. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
    21. Zrinka Lukač, 2023. "Optimal tax policy for single homogeneous commodity on n markets with export costs as a Stackelberg game," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 31(3), pages 873-890, September.
    22. Jyh-Fa Tsai, 2019. "Tax competition with spillover public goods in a median location model," Asia-Pacific Journal of Regional Science, Springer, vol. 3(3), pages 831-862, October.
    23. Dominik Gajewski, 2013. "The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 7(1), March.
    24. Johannes Becker, 2021. "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series 9329, CESifo.
    25. Streif, Frank, 2015. "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers 15-082, ZEW - Leibniz Centre for European Economic Research.
    26. Dominik Gajewski, 2012. "Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(1), March.
    27. Saastamoinen, Antti & Kortelainen, Mika, 2018. "When does money stick in education? Evidence from a kinked grant rule," Working Papers 102, VATT Institute for Economic Research.
    28. Paolo Panteghini, 2006. "A Simple Explanation for the Unfavorable Tax Treatment of Investment Costs," CESifo Working Paper Series 1784, CESifo.

  94. Johannes Becker & Clemens Fuest, 2009. "Transfer Pricing Policy and the Intensity of Tax Rate Competition," Working Papers 0930, Oxford University Centre for Business Taxation.

    Cited by:

    1. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
    2. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 6(1), pages 18-30, January.
    3. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    4. Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
    5. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
    6. Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph, 2014. "Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?," ZEW Discussion Papers 14-073, ZEW - Leibniz Centre for European Economic Research.
    7. Athiphat Muthitacharoen, 2023. "Location Choice And Tax Responsiveness Of Foreign Multinationals: Evidence From Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(01), pages 217-242, March.
    8. Clemens Fuest & Samina Sultan, 2017. "How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," CESifo Working Paper Series 6807, CESifo.
    9. Mr. Alexander D Klemm & Ms. Li Liu, 2019. "The Impact of Profit Shifting on Economic Activity and Tax Competition," IMF Working Papers 2019/287, International Monetary Fund.
    10. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
    11. Davies, Ronald B., 2013. "The silver lining of red tape," Journal of Public Economics, Elsevier, vol. 101(C), pages 68-76.
    12. Johannes Becker, 2014. "Strategic Trade Policy through the Tax System," The World Economy, Wiley Blackwell, vol. 37(9), pages 1237-1246, September.
    13. Giulia Zilio, 2017. "Cross-Country Differences in Corporate Tax Rates, Anti-Tax Avoidance Rules, and Base Erosion Profit Shifting," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1701, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Morgan, Stephen & Farris, Jarrad & Johnson, Michael E., 2022. "Foreign Direct Investment in Africa: Recent Trends Leading up to the African Continental Free Trade Area (AfCFTA)," USDA Miscellaneous 329077, United States Department of Agriculture.
    15. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
    16. Ruud Mooij & Li Liu, 2020. "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
    17. Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    18. Johannes Becker & Ronald B. Davies, 2015. "Negotiated Transfer Prices," Working Papers 201527, School of Economics, University College Dublin.
    19. Zheng, Jiaxing & Bai, Sida & Gu, Cheng & Huang, Bihui & Xiong, Mengxu, 2024. "The role of anti-tax avoidance in tax base flow and international tax competition," Pacific-Basin Finance Journal, Elsevier, vol. 84(C).
    20. Joana Andrade Vicente, 2023. "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM 2023/0286, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    21. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
    22. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    23. Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).
    24. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    25. Arie Pratama, 2020. "Corporate governance, foreign operations and transfer pricing practice: the case of Indonesian manufacturing companies," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 24(2), pages 185-200.

  95. Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.

    Cited by:

    1. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    2. Wolfram F. Richter, 2018. "Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 7017, CESifo.
    3. Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
    4. Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
    5. Redoano, Michela, 2012. "Fiscal Interactions Among European Countries: Does the EU Matter?," CAGE Online Working Paper Series 102, Competitive Advantage in the Global Economy (CAGE).
    6. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    7. Matthias Wrede, 2014. "Asymmetric tax competition with formula apportionment," Letters in Spatial and Resource Sciences, Springer, vol. 7(1), pages 47-60, March.
    8. Michael P. Devereux & Clemens Fuest, 2010. "Corporate income tax coordination in the European Union," Transfer: European Review of Labour and Research, , vol. 16(1), pages 23-28, February.
    9. Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
    10. Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo.
    11. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
    12. Redoano, Michela, 2014. "Tax competition among European countries. Does the EU matter?," European Journal of Political Economy, Elsevier, vol. 34(C), pages 353-371.
    13. Kateřina Krchnivá & Danuše Nerudová, 2015. "The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1961-1967.
    14. Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.
    15. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
    16. Hulya Celebi & Sabina Hodžić, 2017. "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 17-31.
    17. Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation.
    18. Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
    19. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.
    20. Streif, Frank, 2015. "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers 15-082, ZEW - Leibniz Centre for European Economic Research.
    21. Mlčúchová Markéta, 2023. "Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment," Review of Economic Perspectives, Sciendo, vol. 23(3), pages 181-201, September.
    22. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
    23. Dischinger, Matthias, 2008. "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics 5661, University of Munich, Department of Economics.
    24. Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.
    25. Carpentieri, Loredana & Micossi, Stefano & Parascandolo, Paola, 2019. "Overhauling corporate taxation in the digital economy," CEPS Papers 25090, Centre for European Policy Studies.
    26. Danuse NERUDOVA & Katerina KRCHNIVA, 2016. "Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(8), pages 363-377.

  96. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.

    Cited by:

    1. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
    2. Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
    3. Sylwia Bialek & Alfons J. Weichenrieder, 2021. "Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 80(3), pages 603-636, November.
    4. Chia Sun, 2014. "A conceptual framework for R&D strategic alliance assessment for Taiwan’s biotechnology industry," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(1), pages 259-279, January.
    5. Jonas Kleineick & Andrea Ascani & Martijn Smit, 2020. "Multinational investments across Europe: a multilevel analysis," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 40(1), pages 67-105, April.
    6. Reddy, Kotapati Srinivasa, 2015. "Determinants of Cross-border Mergers and Acquisitions: A Comprehensive Review and Future Direction," MPRA Paper 63969, University Library of Munich, Germany, revised 2015.
    7. Hebous, Shafik & Ruf, Martin & Weichenrieder, Alfons J., 2011. "The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(3), pages 817-838, September.
    8. Sjögren, Anna, 2010. "Graded children – evidence of longrun consequences of school grades from a nationwide reform," Working Paper Series 2010:7, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    9. Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015. "Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data," Economic Journal, Royal Economic Society, vol. 125(589), pages 1764-1789, December.
    10. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
    11. Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010. "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series 3076, CESifo.
    12. Jing Fang & Yue Lu & Shujie Yao, 2024. "Can regional cooperation mitigate the impact of COVID‐19 pandemic on greenfield investments? Evidence from the belt and road initiative," The World Economy, Wiley Blackwell, vol. 47(3), pages 1004-1031, March.
    13. Nils Herger & Christos Kotsogiannis & Steve McCorriston, 2011. "International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions," Discussion Papers 1109, University of Exeter, Department of Economics.
    14. Chunhuan Xiao & Ziyin Zhuang & Amei Feng, 2021. "OFDI Entry Modes and Firms’ Innovation: Evidence from Chinese A-Share Listed Firms," Sustainability, MDPI, vol. 13(14), pages 1-17, July.

  97. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2008. "Gegen die Neubelebung der Entfernungspauschale," Argumente zur Marktwirtschaft und Politik 102, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Hirte, Georg & Tscharaktschiew, Stefan, 2013. "Income tax deduction of commuting expenses in an urban CGE study: The case of German cities," Transport Policy, Elsevier, vol. 28(C), pages 11-27.
    2. Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017. "The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform," Regional Science and Urban Economics, Elsevier, vol. 67(C), pages 11-24.

  98. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser & Dirk Schindler & Gaëtan Nicodème, 2007. "Corporate taxes in the European Union," ULB Institutional Repository 2013/254145, ULB -- Universite Libre de Bruxelles.

    Cited by:

    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.

  99. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2007. "Is a Flat Tax politically feasible in a grown-up Welfare State?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-6, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.

  100. Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.

    Cited by:

    1. Andreas Haufler & Christian Schulte, 2007. "Merger Policy and Tax Competition," Working Papers 035, Bavarian Graduate Program in Economics (BGPE).

  101. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2007. "Is a Flat Tax Feasible in a Grown-up Welfare State?," IZA Discussion Papers 3142, Institute of Labor Economics (IZA).

    Cited by:

    1. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.

  102. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2007. "Erbschaftsteuer: Behutsam anpassen," Kronberger Kreis-Studien 46, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Henriette Houben & Ralf Maiterth, 2010. "Breite Bemessungsgrundlage und niedriger Proportionaltarif als alternative Erbschaftsteuerreform – Eine empirische Analyse," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 204-222, May.

  103. Johannes Becker & Clemens Fuest, 2007. "Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment," CESifo Working Paper Series 2126, CESifo.

    Cited by:

    1. Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
    2. Dischinger, Matthias, 2007. "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics 2029, University of Munich, Department of Economics.
    3. Griffith, Rachel & Miller, Helen & O'Connell, Martin, 2014. "Ownership of intellectual property and corporate taxation," Journal of Public Economics, Elsevier, vol. 112(C), pages 12-23.
    4. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
    5. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
    6. Matthias Dischinger & Nadine Riedel, 2009. "There's no Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," CESifo Working Paper Series 2866, CESifo.
    7. Dischinger, Matthias, 2010. "Multinational Enterprises and Corporate Taxation," Munich Dissertations in Economics 11147, University of Munich, Department of Economics.
    8. Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.
    9. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
    10. Riedel, Nadine & Böhm, Tobias & Karkinsky, Tom & Knoll, Bodo, 2015. "Corporate Taxes and Strategic Patent Location within Multinational Firms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112978, Verein für Socialpolitik / German Economic Association.
    11. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
    12. Rudolf Macek, 2018. "Labour Taxation and its Impact on Economic Growth - Complex Analysis," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 49-61, March.
    13. Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
    14. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Christof Ernst & Katharina Richter & Nadine Riedel, 2014. "Corporate taxation and the quality of research and development," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
    16. Sandro Montresor & Francesco Quatraro, 2015. "Key Enabling Technologies and Smart Specialization Strategies. European Regional Evidence from patent data," JRC Working Papers on Corporate R&D and Innovation 2015-05, Joint Research Centre.
    17. Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018. "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 649-675, August.
    18. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
    19. Dischinger, Matthias, 2008. "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics 5661, University of Munich, Department of Economics.
    20. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
    21. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.

  104. Fuest, Clemens, 2007. "Sind unsere sozialen Sicherungssysteme generationengerecht?," Freiburg Discussion Papers on Constitutional Economics 07/3, Walter Eucken Institut e.V..

    Cited by:

    1. Krumm, Raimund & Volkert, Jürgen, 2015. "Möglichkeiten und Grenzen der politischen Realisierbarkeit intra- und intergenerativer Gerechtigkeit," UFZ Discussion Papers 11/2015, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    2. Kochskämper, Susanna, 2018. "Stellungnahme zum Gesetzentwurf der Bundesregierung sowie dem Antrag der Abgeordneten Pia Zimmermann, Susanne Ferschl, Matthias W. Birkwald, weiterer Abgeordneter und der Fraktion DIE LINKE (BT-Drucks," IW-Reports 46/2018, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    3. Holzkämper, Hilko, 2014. "Reformoptionen der Pflegeversicherung: Eine ordnungstheoretische Analyse," Arbeitspapiere der FOM 45, FOM Hochschule für Oekonomie & Management.

  105. Becker, Johannes & Fuest, Clemens, 2007. "Tax Enforcement and Tax Havens under Formula Apportionment," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-8, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Ruud De Mooij & Li Liu & Dinar Prihardini, 2021. "An Assessment of Global Formula Apportionment," National Tax Journal, University of Chicago Press, vol. 74(2), pages 431-465.
    2. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
    3. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 199, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Matthias Wrede, 2014. "Asymmetric tax competition with formula apportionment," Letters in Spatial and Resource Sciences, Springer, vol. 7(1), pages 47-60, March.
    5. Paulo Mourao, 2020. "Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(1), pages 17-32, June.
    6. Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
    7. Ken Klassen, 2016. "Auditing the Auditors: Tax Auditors' Assessments and Incentives," e-briefs 234, C.D. Howe Institute.
    8. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
    9. Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.
    10. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2017. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 220, arqus - Arbeitskreis Quantitative Steuerlehre, revised 2017.
    11. Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 217-235, June.
    12. Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
    13. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," Discussion Papers 2015/30, Free University Berlin, School of Business & Economics.
    14. Florian Baumann & Tim Friehe, 2013. "Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement," International Economic Journal, Taylor & Francis Journals, vol. 27(1), pages 97-108, March.
    15. Johannes Becker, 2024. "Rationalizing Formula Apportionment," CESifo Working Paper Series 11234, CESifo.
    16. Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.

  106. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    3. Céline CARRERE & Marco FUGAZZA & Marcelo OLARREAGA & Frédéric ROBERT-NICOUD, 2016. "On the heterogeneous effect of trade on unemployment," Working Papers P180, FERDI.
    4. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
    5. Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
    6. Ronald B. Davies & Rodolphe Desbordes & Anna Ray, 2015. "Greenfield versus Merger & Acquisition FDI: Same Wine, Different Bottles?," PSE - G-MOND WORKING PAPERS halshs-01122659, HAL.
    7. Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
    8. Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
    9. Reddy, K. Srinivasa, 2015. "Institutional Laws, and Mergers and Acquisitions in India: A Review/Recommendation," MPRA Paper 63410, University Library of Munich, Germany, revised 2015.
    10. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
    11. Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
    12. Reddy, Kotapati Srinivasa, 2016. "Institutional Voids and Tax litigation in Emerging Economies: The verdict of Vodafone cross-border acquisition of Hutchison," MPRA Paper 74264, University Library of Munich, Germany, revised 2016.
    13. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
    14. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    15. Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2013. "Effects of territorial and worldwide corporation tax systems on outbound M&As," ZEW Discussion Papers 13-088, ZEW - Leibniz Centre for European Economic Research.
    16. Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
    17. Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2016. "Repatriation taxes and outbound M&As," Journal of Public Economics, Elsevier, vol. 139(C), pages 13-27.
    18. Kjell Lommerud & Trond Olsen & Odd Straume, 2010. "Company Taxation and Merger Incentives in International Oligopoly: on International Policy Coordination with Strategic Trade," Journal of Industry, Competition and Trade, Springer, vol. 10(2), pages 161-186, June.
    19. Reddy, Kotapati Srinivasa, 2015. "Determinants of Cross-border Mergers and Acquisitions: A Comprehensive Review and Future Direction," MPRA Paper 63969, University Library of Munich, Germany, revised 2015.
    20. Peter Egger & Valeria Merlo, 2011. "Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 145-170, June.
    21. Johannes Becker, 2014. "Strategic Trade Policy through the Tax System," The World Economy, Wiley Blackwell, vol. 37(9), pages 1237-1246, September.
    22. Hirokazu Mizobata & Masaaki Suzuki, 2014. "The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals," KIER Working Papers 902, Kyoto University, Institute of Economic Research.
    23. Hebous, Shafik & Ruf, Martin & Weichenrieder, Alfons J., 2011. "The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(3), pages 817-838, September.
    24. Sjögren, Anna, 2010. "Graded children – evidence of longrun consequences of school grades from a nationwide reform," Working Paper Series 2010:7, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    25. Ronald B. Davies & Rodolphe Desbordes & Anna Ray, 2018. "Greenfield versus merger and acquisition FDI: Same wine, different bottles?," Canadian Journal of Economics, Canadian Economics Association, vol. 51(4), pages 1151-1190, November.
    26. Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015. "Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data," Economic Journal, Royal Economic Society, vol. 125(589), pages 1764-1789, December.
    27. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    28. Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
    29. Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
    30. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
    31. Andreas Haufler & Christian Schulte, 2011. "Merger policy and tax competition: the role of foreign firm ownership," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 121-145, April.
    32. Todtenhaupt, Maximilian & Voget, Johannes, 2018. "International Taxation and Productivity Effects of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181548, Verein für Socialpolitik / German Economic Association.
    33. Hao, Shiming, 2021. "True structure change, spurious treatment effect? A novel approach to disentangle treatment effects from structure changes," MPRA Paper 108679, University Library of Munich, Germany.
    34. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
    35. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    36. Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
    37. Ruf, Martin, 2012. "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, vol. 117(1), pages 81-83.
    38. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
    39. Siggelkow, Benjamin Florian, 2013. "Tax Competition and Double Tax Treaties with Mergers and Acquisitions," MPRA Paper 49371, University Library of Munich, Germany.
    40. Clemens Fuest & Andreas Peichl & Daniel Waldenström, 2015. "Piketty’s r-g Model: Wealth Inequality and Tax Policy," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(01), pages 03-10, May.
    41. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    42. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
    43. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    44. Mardan, Mohammed & Haufler, Andreas & Schindler, Dirk, 2014. "An Economic Rationale for Controlled-Foreign-Corporation Rules," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100405, Verein für Socialpolitik / German Economic Association.
    45. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    46. Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010. "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series 3076, CESifo.
    47. Pascal Saint-Amans & Clemens Fuest & Joachim Englisch & Deborah Schanz & Andreas Oestreicher & Nadine Riedel & Pola Schneemelcher & Wolfgang Schön & Luzius Cavelti & Christian Jaag, 2020. "Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(03), pages 03-32, March.
    48. Nils Herger & Christos Kotsogiannis & Steve McCorriston, 2011. "International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions," Discussion Papers 1109, University of Exeter, Department of Economics.
    49. Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2024. "Strategic capital taxation, tradable emission permits and global pollution," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 57(1), pages 276-296, February.
    50. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
    51. Todtenhaupt, Maximilian & Voget, Johannes, 2017. "International taxation and productivity effects of M&As," ZEW Discussion Papers 17-014, ZEW - Leibniz Centre for European Economic Research.

  107. Peichl, Andreas & Mitschke, Joachim & Fuest, Clemens & Schaefer, Thilo, 2007. "Wider die Arbeitslosigkeit der beruflich Geringqualifizierten: Entwurf eines Kombilohn-Verfahrens für den Niedriglohnsektor," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-1, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Clemens Fuest & Joachim Mitschke & Andreas Peichl & Thilo Schaefer, 2007. "Der Kölner Kombilohn für den Niedriglohnsektor," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(11), pages 25-29, June.

  108. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2007. "Unternehmensmitbestimmung ohne Zwang," Kronberger Kreis-Studien 47, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Boneberg Franziska, 2011. "The Economic Consequences of One-third Co-determination in German Supervisory Boards: First Evidence for the Service Sector from a New Source of Enterprise Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 231(3), pages 440-457, June.
    2. Franziska Boneberg, 2010. "The Economic Consequences of one-third Codetermination in German Supervisory Boards: First Evidence for the Service Sector from a New Source of Enterprise Data," Working Paper Series in Economics 177, University of Lüneburg, Institute of Economics.

  109. Fuest, Clemens & Huber, Bernd & Nielsen, Søren Bo, 2006. "Capital gains taxation and house price fluctuations," Working Papers 16-2004, Copenhagen Business School, Department of Economics.

    Cited by:

    1. P. Arestis & A.R. Gonz�lez, 2014. "Modelling the housing market in OECD countries," International Review of Applied Economics, Taylor & Francis Journals, vol. 28(2), pages 131-153, March.
    2. Nicole Aregger & Martin Brown & Enzo Rossi, 2013. "Transaction Taxes, Capital Gains Taxes and House Prices," Working Papers 2013-02, Swiss National Bank.
    3. Boysen-Hogrefe, Jens & Gern, Klaus-Jürgen & Groll, Dominik & Jannsen, Nils & Kooths, Stefan & Plödt, Martin & Schwarzmüller, Tim & van Roye, Björn & Scheide, Joachim, 2014. "Finanz- und Wirtschaftspolitik bei einer anhaltenden monetären Expansion," Kieler Beiträge zur Wirtschaftspolitik 5, Kiel Institute for the World Economy (IfW Kiel).

  110. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2006. "Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-6, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
    2. Kiesewetter, Dirk & Rumpf, Dominik, 2009. "Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?," arqus Discussion Papers in Quantitative Tax Research 71, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Struch Georg, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 232(5), pages 567-588, October.
    4. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
    5. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.

  111. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2006. "Den Subventionsabbau umfassend voranbringen," Kronberger Kreis-Studien 44, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Hans Pitlik & Kristina Budimir & Norbert Gruber, 2010. "Optionen einer ausgabenseitigen Budgetkonsolidierung," WIFO Monatsberichte (monthly reports), WIFO, vol. 83(3), pages 247-267, March.
    2. Boss, Alfred & Rosenschon, Astrid, 2008. "Der Kieler Subventionsbericht: eine Aktualisierung," Kiel Discussion Papers 452/453, Kiel Institute for the World Economy (IfW Kiel).
    3. Mertins, Verena, 2013. "Soziale Marktwirtschaft - Leuchtturm oder Irrlicht?," Argumente zur Marktwirtschaft und Politik 119, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    4. Hamm Walter, 2006. "Selbstverantwortung in ordnungspolitischer Sicht / Self-Responsibility from the viewpoint of constititional economics (Ordnungspolitik)," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 57(1), pages 191-207, January.
    5. Mause, Karsten, 2018. "Subventionen/Subventionierung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 1261-1270.

  112. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.

    Cited by:

    1. Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018. "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
    2. Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz & José F. Sanz‐Sanz, 2018. "Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 372-399, April.
    3. Alfons J. Weichenrieder & Helen Windischbauer & Alfons Weichenrieder, 2008. "Thin-Capitalization Rules and Company Responses Experience from German Legislation," CESifo Working Paper Series 2456, CESifo.
    4. Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz, 2012. "Corporate Taxation and Productivity Catch-Up: Evidence from 11 European Countries," Discussion Papers 12/06, University of Nottingham, School of Economics.
    5. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(02), pages 30-38, January.
    6. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
    7. Ben J. Heijdra & Jenny Ligthart, 2006. "Fiscal Policy, Monopolistic Competition, and Finite Lives," CESifo Working Paper Series 1661, CESifo.
    8. Mian Sajid Nazir & Qaisar Hafeez & Salah U‐Din, 2022. "Did reduction in corporate tax rate attract FDI in Pakistan?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2256-2267, April.
    9. Mursal Harahap & Bonar M. Sinaga & Adler H. Manurung & Tubagus Nur Ahmad Maulana, 2018. "Impact of Policies and Macroeconomic Variables on Tax Revenue and Effective Tax Rate of Infrastructure, Utility, and Transportation Sector Companies Listed in Indonesia Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 95-104.
    10. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(03), pages 50-59, October.
    11. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
    12. Christina Elschner & Werner Vanborren, 2009. "Corporate Effective Tax Rates in an Enlarged European Union," Taxation Papers 14, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009.
    13. Michele Bernini & Tania Treibich, 2013. "Killing a Second Bird with One Stone? Promoting Firm Growth and Export through Tax Policy," GREDEG Working Papers 2013-30, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.

  113. Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    2. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    3. Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).
    4. Hohenleitner, Ingrid & Straubhaar, Thomas, 2008. "Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte," Edition HWWI: Chapters, in: Straubhaar, Thomas (ed.), Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte, volume 1, pages 9-127, Hamburg Institute of International Economics (HWWI).

  114. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.

    Cited by:

    1. Danuše Nerudová & Veronika Solilová, 2015. "Kvantifikace dopadů zavedení společného konsolidovaného základu daně v Evropské unii do celkového základu daně korporací vykazovaného v České republice [Quantification of the Impact on the Total Co," Politická ekonomie, Prague University of Economics and Business, vol. 2015(4), pages 456-473.
    2. Melle Marco C., 2014. "Eine europäische Bemessungsgrundlage für die Körperschaftsteuer? Konzeption und ordnungsökonomische Analyse / Conceptual design and constitutional economics analysis of a European tax base for corpora," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 65(1), pages 133-156, January.
    3. Doina Radulescu & Doina Maria Radulescu, 2007. "From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework," CESifo Working Paper Series 2122, CESifo.
    4. Robert E. Lipsey, 2008. "Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade," NBER Working Papers 14121, National Bureau of Economic Research, Inc.
    5. Logica BANICA & Daniela PIRVU & Alina HAGIU, 2011. "Software tool for a Comparative Analysis of Romanian fiscality with other country in European Union," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 10(2), pages 74-88.
    6. Daniela PÎRVU, 2013. "Twhy Ccctb Disadvantages Less Developed Countries Of The European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 317-332, June.
    7. Anna Leszczyłowska, 2016. "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
    8. Danuše Nerudová & Veronika Solilová, 2015. "The Impact of the CCCTB Introduction on the Distribution of the Group Tax Bases Across the EU: The Study for the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2015(6), pages 621-637.
    9. Daniela Pirvu & Logica Banica & Alina Hagiu, 2011. "Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania," Financial Theory and Practice, Institute of Public Finance, vol. 35(2), pages 197-215.
    10. Nicoleta MIHAILA, 2018. "About Common Consolidated Corporate Tax Base And Its Possible Effects On Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 104-113.
    11. Robert E. Lipsey, 2007. "Defining and Measuring the Location of FDI Output," NBER Working Papers 12996, National Bureau of Economic Research, Inc.
    12. Anna Leszczyłowska, 2015. "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 19-31.

  115. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-5, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
    2. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2007. "Is a Flat Tax politically feasible in a grown-up Welfare State?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-6, University of Cologne, FiFo Institute for Public Economics.
    3. Felix Bransch & Paul Gurr, 2019. "Die Nachfrage nach Steuerberatungsleistungen: Evidenz für deutsche Steuerpflichtige [The Demand for Tax Preparation Services: Evidence from German Taxpayers]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 245-270, November.
    4. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    5. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
    6. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    7. Ang, Alvin & Mendoza, Ronald U. & Canare, Tristan A., 2015. "Doing Business: A Review of Literature and Its Role in APEC 2015," Discussion Papers DP 2015-37, Philippine Institute for Development Studies.
    8. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2007. "Is a Flat Tax Feasible in a Grown-up Welfare State?," IZA Discussion Papers 3142, Institute of Labor Economics (IZA).
    9. Peichl, Andreas & Schaefer, Thilo & Scheicher, Christoph, 2006. "Measuring Richness and Poverty," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-11, University of Cologne, FiFo Institute for Public Economics.

  116. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-1, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
    2. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-5, University of Cologne, FiFo Institute for Public Economics.
    3. Struch Georg, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 232(5), pages 567-588, October.
    4. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
    5. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    6. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    7. Bergs Christian & Fuest Clemens & Peichl Andreas & Schaefer Thilo, 2007. "Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.

  117. Fuest, Clemens & Huber, Bernd, 2006. "Can regional policy in a federation improve economic efficiency?," Munich Reprints in Economics 20331, University of Munich, Department of Economics.

    Cited by:

    1. Salima Bouayad-Agha & Nadine Turpin & Lionel Védrine, 2010. "Fostering the potential endogenous development of European regions: a spatial dynamic panel data analysis of the Cohesion Policy on regional convergence over the period 1980-2005," TEPP Working Paper 2010-17, TEPP.
    2. Hélène Laurent & Michel Mignolet & Olivier Meunier, 2009. "Regional policy: What is the most efficient instrument?," Papers in Regional Science, Wiley Blackwell, vol. 88(3), pages 491-507, August.
    3. Robert Fenge & Volker Meier, 2006. "Subsidies for Wages and Infrastructure: How to Restrain Undesired Immigration," CESifo Working Paper Series 1741, CESifo.
    4. Johannes Becker & Clemens Fuest, 2009. "EU Regional Policy and Tax Competition," Working Papers 0902, Oxford University Centre for Business Taxation.
    5. Wegener, Stefan & Kiryluk, E., 2008. "Regional aspects of decision-making support for rural development in Poland," 2008 International Congress, August 26-29, 2008, Ghent, Belgium 43845, European Association of Agricultural Economists.
    6. bouayad-agha-Hamouche, salima & turpin, nadine & védrine, lionel, 2012. "Fostering the potential endogenous development of European regions: a spatial dynamic panel data analysis of the Cohesion Policy," MPRA Paper 65470, University Library of Munich, Germany.
    7. Kiryluk-Dryjska, Ewa, 2008. "Zastosowanie Modelu Optymalizacyjnego Do Alokacji Środków Strukturalnych," Village and Agriculture (Wieś i Rolnictwo), Polish Academy of Sciences (IRWiR PAN), Institute of Rural and Agricultural Development, vol. 4(141).
    8. Zhen Su & Joshua R. Aaron & William C. McDowell & Dan Dan Lu, 2019. "Sustainable Synergies between the Cultural and Tourism Industries: An Efficiency Evaluation Perspective," Sustainability, MDPI, vol. 11(23), pages 1-20, November.

  118. Peichl, Andreas & Fuest, Clemens & Bergs, Christian & Schaefer, Thilo, 2006. "Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-8, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Struch Georg, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 232(5), pages 567-588, October.
    2. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    3. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    4. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects," SOEPpapers on Multidisciplinary Panel Data Research 613, DIW Berlin, The German Socio-Economic Panel (SOEP).
    5. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314, September.
    6. Andreas Peichl & Thilo Schaefer, 2009. "FiFoSiM - an integrated tax benefit microsimulation and CGE model for Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 1-15.
    7. Fritzsche, Bernd & Haisken-DeNew, John & Kambeck, Rainer & Siemers, Lars-H. R. & Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo & Thöne, Michael, 2007. "Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 70874, December.

  119. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2005. "Tragfähige Pflegeversicherung," Kronberger Kreis-Studien 42, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Arntz, Melanie & Sacchetto, Ralf & Spermann, Alexander & Steffes, Susanne & Widmaier, Sarah, 2007. "The German Social Long-Term Care Insurance: Structure and Reform Options," IZA Discussion Papers 2625, Institute of Labor Economics (IZA).
    2. Michaelis, Jochen & Arntz, Melanie & Spermann, Alexander, 2005. "Die Reform der Pflegeversicherung: Weniger Kostendruck durch flexiblere Pflegearrangements?," Volkswirtschaftliche Diskussionsbeiträge 71, University of Kassel, Faculty of Economics and Management.
    3. Arntz, Melanie & Thomsen, Stephan L., 2008. "Crowding out Informal Care? Evidence from a Social Experiment in Germany," ZEW Discussion Papers 08-113, ZEW - Leibniz Centre for European Economic Research.
    4. Arntz, Melanie & Thomsen, Stephan L., 2008. "Reforming Home Care Provision in Germany: Evidence from a Social Experiment," ZEW Discussion Papers 08-114, ZEW - Leibniz Centre for European Economic Research.

  120. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte 5, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
    2. Peichl, Andreas, 2008. "The benefits of linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-6, University of Cologne, FiFo Institute for Public Economics.
    3. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    4. Peichl, Andreas, 2009. "Benefits and problems of linking micro and macro models – evidence from a flat tax analysis," ISER Working Paper Series 2009-02, Institute for Social and Economic Research.
    5. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    6. Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.

  121. Becker, Johannes & Fuest, Clemens & Spengel, Christoph, 2005. "Konzernsteuerquote und Invesitionsverhalten," ZEW Discussion Papers 05-33, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014. "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers 14-112, ZEW - Leibniz Centre for European Economic Research.
    2. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    3. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
    4. Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    5. Michael Broer, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: eine empirische Analyse," Discussion Papers of DIW Berlin 768, DIW Berlin, German Institute for Economic Research.
    6. Broer Michael, 2008. "Gestaltungsmöglichkeiten der Stadtstaaten bei gegebener Steuersatzautonomie für die Körperschaftsteuer: Eine empirische Analyse," Review of Economics, De Gruyter, vol. 59(1), pages 47-59, April.
    7. Overesch, Michael & Schreiber, Ulrich, 2006. "Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals," ZEW Discussion Papers 06-072, ZEW - Leibniz Centre for European Economic Research.
    8. Bischoff, Dennis & Halberstadt, Alexander & Sureth, Caren, 2008. "Internationalisierung, Unternehmensgröße und Konzernsteuerquote," arqus Discussion Papers in Quantitative Tax Research 56, arqus - Arbeitskreis Quantitative Steuerlehre.

  122. Fuest, Clemens & Huber, Bernd & Mintz, Jack, 2005. "Capital mobility and tax competition," Munich Reprints in Economics 20329, University of Munich, Department of Economics.

    Cited by:

    1. Osterloh, Steffen & Heinemann, Friedrich, 2013. "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, vol. 29(C), pages 18-37.
    2. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
    3. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
    4. Kai Konrad, 2008. "Mobile tax base as a global common," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
    5. Ronald B. Davies and Johannes Voget, 2009. "Tax Competition in an Expanding European Union," The Institute for International Integration Studies Discussion Paper Series iiisdp276, IIIS.
    6. Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2009. "Patriotism, taxation and international mobility [Patriotismus, Besteuerung und Internationale Mobilität]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2009-03, WZB Berlin Social Science Center.
    7. Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
    8. Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
    9. Pica Giovanni, 2010. "Capital Markets Integration and Labor Market Institutions," The B.E. Journal of Macroeconomics, De Gruyter, vol. 10(1), pages 1-57, March.
    10. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.
    11. Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj, 2016. "Migration, wages and income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 434-453, June.
    12. Toshihiro Ihori & C. C. Yang, 2008. "Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods," CIRJE F-Series CIRJE-F-553, CIRJE, Faculty of Economics, University of Tokyo.
    13. Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
    14. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
    15. Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
    16. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
    17. Benny Geys & Federico Revelli, 2009. "Decentralization, Competition and the local tax mix: evidence from Flanders," Working Papers 2009/17, Institut d'Economia de Barcelona (IEB).
    18. Zadia M. Feliciano & Andrew Green, 2017. "US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations," NBER Working Papers 23681, National Bureau of Economic Research, Inc.
    19. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    20. Bernd Huber & Marco Runkel, 2009. "Tax competition, excludable public goods, and user charges," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 321-336, June.
    21. Lars P. Feld & Jost Henrich Heckemeyer, 2009. "FDI and Taxation: A Meta-Study," CESifo Working Paper Series 2540, CESifo.
    22. Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
    23. Brülhart, Marius & Schmidheiny, Kurt & Bucovetsky, Sam, 2014. "Taxes in Cities," CEPR Discussion Papers 10114, C.E.P.R. Discussion Papers.
    24. Bauer, André & Knirsch, Deborah & Niemann, Rainer & Schanz, Sebastian, 2008. "Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb," arqus Discussion Papers in Quantitative Tax Research 47, arqus - Arbeitskreis Quantitative Steuerlehre.
    25. Mr. Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 2009/021, International Monetary Fund.
    26. Rosella Levaggi & Paolo M. Panteghini, 2021. "Public expenditure spillovers: an explanation for heterogeneous tax reaction functions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 497-514, June.
    27. Geys, Benny & Konrad, Kai A., . "Federalism and optimal allocation across levels of governance," Chapters in Economics,, University of Munich, Department of Economics.
    28. Davies, Ronald B., 2013. "The silver lining of red tape," Journal of Public Economics, Elsevier, vol. 101(C), pages 68-76.
    29. Bisin, Alberto & Rampini, Adriano A., 2006. "Markets as beneficial constraints on the government," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 601-629, May.
    30. Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    31. Heinemann, Friedrich & Janeba, Eckhard & Moessinger, Marc-Daniel & Schröder, Christoph, 2013. "Revenue Autonomy Preference in German State Parliaments," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79736, Verein für Socialpolitik / German Economic Association.
    32. Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," CESifo Working Paper Series 3221, CESifo.
    33. Jinbaek Park & Young Lee, 2019. "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 506-535, June.
    34. Agur, Itai, 2009. "Regulatory Competition and Bank Risk Taking," CEPR Discussion Papers 7524, C.E.P.R. Discussion Papers.
    35. Konrad, Kai A., 2009. "Non-binding minimum taxes may foster tax competition," Munich Reprints in Economics 22085, University of Munich, Department of Economics.
    36. Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
    37. Pasquale Commendatore & Ingrid Kubin, 2016. "Source versus residence: A comparison from a new economic geography perspective," Papers in Regional Science, Wiley Blackwell, vol. 95(2), pages 201-222, June.
    38. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    39. Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    40. S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
    41. Kangoh Lee, 2021. "Labor market frictions, capital, taxes and employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1329-1359, December.
    42. GABSZEWICZ, Jean & TAROLA, Ornella, 2011. "Migration, wage differentials and fiscal competition," LIDAM Discussion Papers CORE 2011065, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    43. Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.
    44. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
    45. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
    46. Clemens Fuest & Martin Kolmar, 2004. "A Theory of User-Fee Competition," CESifo Working Paper Series 1166, CESifo.
    47. Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes, 2008. "Rate Cutting Tax Reforms and Corporate Tax Competition in Europe," ZEW Discussion Papers 08-028, ZEW - Leibniz Centre for European Economic Research.
    48. Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022. "The estimation of reaction functions under tax competition," German Economic Review, De Gruyter, vol. 23(2), pages 301-339, May.
    49. Vito Polito, 2012. "Up or Down? Capital Income Taxation in the United States and the United Kingdom," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 48-82, March.
    50. Mutsumi Matsumoto & Hikaru Ogawa, 2022. "Tax Competition and Efficient Fiscal Transfers under Capital and Labor Income Taxes," CIRJE F-Series CIRJE-F-1196, CIRJE, Faculty of Economics, University of Tokyo.
    51. Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.
    52. George R. Zodrow, 2019. "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570, World Scientific Publishing Co. Pte. Ltd..
    53. Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.
    54. Konrad, Kai A., 2011. "Search costs and corporate income tax competition," Munich Reprints in Economics 22074, University of Munich, Department of Economics.
    55. Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
    56. Paul L. Baker, 2018. "An Analysis of the Corporate Income Tax Policy of Less Developed Countries," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 400-427, April.
    57. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    58. Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
    59. Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
    60. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
    61. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
    62. Siggelkow, Benjamin Florian, 2013. "Tax Competition and Double Tax Treaties with Mergers and Acquisitions," MPRA Paper 49371, University Library of Munich, Germany.
    63. Johannes Becker & Clemens Fuest, 2007. "Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment," CESifo Working Paper Series 2126, CESifo.
    64. Rosanne Altshuler & Timothy J. Goodspeed, 2015. "Follow the Leader? Evidence on European and US Tax Competition," Public Finance Review, , vol. 43(4), pages 485-504, July.
    65. Toshihiro Ihori & C.C. Yang, 2008. "Tax Competition, Public Good Provision, and Income Redistribution: The Case of Linear Capital Income Tax," CIRJE F-Series CIRJE-F-595, CIRJE, Faculty of Economics, University of Tokyo.
    66. Mutsumi Matsumoto & Hikaru Ogawa, 2023. "Corporate income tax competition and efficient tax base equalization," Economics of Governance, Springer, vol. 24(1), pages 109-118, March.
    67. Aron Kiss, 2011. "Minimum Taxes and Repeated Tax Competition," CERS-IE WORKING PAPERS 1116, Institute of Economics, Centre for Economic and Regional Studies.
    68. Alexander Kriebitz & Laud Ammah, 2020. "Statistical Capacity, Human Rights and FDI in Sub-Saharan Africa Patterns of FDI Attraction in Sub-Saharan Africa," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 10(1), pages 162-162, July.
    69. Mutsumi Matsumoto, 2019. "Production inefficiency, cross-ownership and regional tax-range coordination," Economics of Governance, Springer, vol. 20(4), pages 371-388, December.
    70. Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation.
    71. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    72. Mutsumi Matsumoto, 2022. "Tax competition and tax base equalization in the presence of multiple tax instruments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1213-1226, October.
    73. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
    74. Griffith, Rachel & O'Connell, Martin & Miller, Helen, 2011. "Corporate taxes and the location of intellectual property," CEPR Discussion Papers 8424, C.E.P.R. Discussion Papers.
    75. Hintermann, Beat & Armbruster, Stephanie, 2019. "Decentralization with porous borders: Public production in a federation with tax competition and spillovers," Working papers 2019/03, Faculty of Business and Economics - University of Basel.
    76. Matsumoto, Mutsumi & Feehan, James P., 2010. "Capital-tax financing and scale economies in public-input production," Regional Science and Urban Economics, Elsevier, vol. 40(2-3), pages 116-121, May.
    77. Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    78. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
    79. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    80. David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 59-75.
    81. Maier, Ulf & Haufler, Andreas, 2013. "Regulatory competition in credit markets with capital standards as signals," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79769, Verein für Socialpolitik / German Economic Association.
    82. Ihori, Toshihiro & Yang, C.C., 2009. "Interregional tax competition and intraregional political competition: The optimal provision of public goods under representative democracy," Journal of Urban Economics, Elsevier, vol. 66(3), pages 210-217, November.

  123. Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.

    Cited by:

    1. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    2. Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," CESifo Working Paper Series 1496, CESifo.
    3. Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
    4. Johannes Becker & Clemens Fuest, 2005. "Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, February.
    5. Martin Gonzalez Eiras & Dirk Niepelt, 2004. "Sustaining Social Security," Working Papers 72, Universidad de San Andres, Departamento de Economia, revised Jun 2004.
    6. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.

  124. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2005. "Den Stabilitäts- und Wachstumspakt härten," Kronberger Kreis-Studien 43, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

    Cited by:

    1. Winfried Fuest & Reinhold Schnabel, 2009. "»Gute Schulden«: Sind höhere Staatsschulden für das Konjunkturpaket gerechtfertigt?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(04), pages 03-08, February.
    2. te Kaat, Daniel Marcel & Dinger, Valeriya, 2015. "Global Imbalances and Bank Risk-Taking," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112866, Verein für Socialpolitik / German Economic Association.

  125. Julia Fath & Clemens Fuest, 2005. "Risk aversion does not justify the introduction of mandatory unemployment insurance in the shirking model," Working Paper Series in Economics 19, University of Cologne, Department of Economics.

    Cited by:

    1. Christian Holzner & Volker Meier & Martin Werding, 2010. "Time Limits in a Two-tier Unemployment Benefit Scheme under Involuntary Unemployment," CESifo Economic Studies, CESifo Group, vol. 56(2), pages 251-277, June.
    2. Rebollo-Sanz, Yolanda, 2012. "Unemployment insurance and job turnover in Spain," Labour Economics, Elsevier, vol. 19(3), pages 403-426.

  126. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2005. "Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-3, University of Cologne, FiFo Institute for Public Economics.

    Cited by:

    1. Clemens Fuest & Joachim Mitschke & Andreas Peichl & Thilo Schaefer, 2007. "Der Kölner Kombilohn für den Niedriglohnsektor," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(11), pages 25-29, June.
    2. Bechara, Peggy & Kasten, Tanja & Schaffner, Sandra, 2015. "Dokumentation des RWI-Einkommensteuer-Mikrosimulationsmodells (EMSIM)," RWI Materialien 86, RWI - Leibniz-Institut für Wirtschaftsforschung.
    3. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-5, University of Cologne, FiFo Institute for Public Economics.
    4. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2007. "Is a Flat Tax politically feasible in a grown-up Welfare State?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-6, University of Cologne, FiFo Institute for Public Economics.
    5. Peichl, Andreas, 2008. "The benefits of linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-6, University of Cologne, FiFo Institute for Public Economics.
    6. Georg Struch, 2012. "Entwicklung des integrierten Mikrosimulationsmodells EITDsim," Working Papers 122, Bavarian Graduate Program in Economics (BGPE).
    7. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    8. Peichl, Andreas, 2009. "Benefits and problems of linking micro and macro models – evidence from a flat tax analysis," ISER Working Paper Series 2009-02, Institute for Social and Economic Research.
    9. Jost HECKEMEYER & Katharina FINKE & Christoph SPENGEL, 2010. "ZEW TaxCoMM - A Corporate Tax Microsimulation Model. Concept and Application to the 2008 German Corporate Tax Reform," EcoMod2010 259600072, EcoMod.
    10. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    11. Bergs Christian & Fuest Clemens & Peichl Andreas & Schaefer Thilo, 2007. "Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.
    12. Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).
    13. Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.
    14. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 36-40, May.
    15. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
    16. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2007. "Is a Flat Tax Feasible in a Grown-up Welfare State?," IZA Discussion Papers 3142, Institute of Labor Economics (IZA).
    17. Peichl, Andreas & Schaefer, Thilo & Scheicher, Christoph, 2006. "Measuring Richness and Poverty," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-11, University of Cologne, FiFo Institute for Public Economics.

  127. Clemens Fuest & Martin Kolmar, 2004. "A Theory of User-Fee Competition," CESifo Working Paper Series 1166, CESifo.

    Cited by:

    1. George Economides & Apostolis Philippopoulos, 2024. "On the provision of excludable public goods: General taxes or user prices?," Scottish Journal of Political Economy, Scottish Economic Society, vol. 71(3), pages 379-415, July.
    2. Brian Witt, 2019. "Tourists’ Willingness to Pay Increased Entrance Fees at Mexican Protected Areas: A Multi-Site Contingent Valuation Study," Sustainability, MDPI, vol. 11(11), pages 1-22, May.
    3. Jakobsson, Niklas & Nordblom, Katarina, 2009. "Intergovernmental grants and fiscal competition," Working Papers in Economics 338, University of Gothenburg, Department of Economics.
    4. Lisa Grazzini & Alessandro Petretto, 2017. "Spillover Effects in a Federal Country with Vertical Tax Externalities," Public Finance Review, , vol. 45(5), pages 701-720, September.
    5. Que, Wei & Zhang, Yabin & Liu, Shaobo, 2018. "The spatial spillover effect of fiscal decentralization on local public provision: Mathematical application and empirical estimation," Applied Mathematics and Computation, Elsevier, vol. 331(C), pages 416-429.
    6. Economides, George & Philippopoulos, Apostolis & Sakkas, Stelios, 2017. "Tuition fees: User prices and private incentives," European Journal of Political Economy, Elsevier, vol. 48(C), pages 91-103.
    7. George Economides & Apostolis Philippopoulos, 2012. "Are User Fees Really Regressive?," CESifo Working Paper Series 3875, CESifo.
    8. Martin Kolmar, 2015. "Costly Exclusion, Property-Rights Enforcement, and the Optimal Supply of Rival and Nonrival Goods," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 171(3), pages 405-431, September.
    9. Clemens Fuest & Martin Kolmar, 2013. "Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 169-191, April.

  128. Johannes Becker & Clemens Fuest, 2004. "A Backward Looking Measure of the Effective Marginal Tax Burden on Investment," CESifo Working Paper Series 1342, CESifo.

    Cited by:

    1. Johannes Becker & Clemens Fuest & Christoph Spengel, 2006. "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, vol. 58(6), pages 730-742, September.
    2. Dreher, Axel, 2006. "The influence of globalization on taxes and social policy: An empirical analysis for OECD countries," European Journal of Political Economy, Elsevier, vol. 22(1), pages 179-201, March.
    3. Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.
    4. Jacqueline Haverals, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," Working Papers CEB 05-011.RS, ULB -- Universite Libre de Bruxelles.
    5. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
    6. Deborah Knirsch, 2007. "Measuring tax distortions with neutrality-based effective tax rates," Review of Managerial Science, Springer, vol. 1(2), pages 151-165, August.

  129. Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Munich Reprints in Economics 20313, University of Munich, Department of Economics.

    Cited by:

    1. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
    2. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
    3. Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.
    4. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
    5. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
    6. George R. Zodrow, 2019. "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570, World Scientific Publishing Co. Pte. Ltd..
    7. Nikolay Anguelov, 2017. "Lowering the Marginal Corporate Tax Rate: Why the Debate?," Economic Affairs, Wiley Blackwell, vol. 37(2), pages 213-228, June.
    8. Anken, F. & Beasley, J.E., 2012. "Corporate structure optimisation for multinational companies," Omega, Elsevier, vol. 40(2), pages 230-243, April.

  130. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
    3. Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
    4. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    5. Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.
    6. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    7. Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
    8. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    9. Alfons J. Weichenrieder & Helen Windischbauer & Alfons Weichenrieder, 2008. "Thin-Capitalization Rules and Company Responses Experience from German Legislation," CESifo Working Paper Series 2456, CESifo.
    10. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
    11. Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
    12. Dominik Gajewski, 2013. "Tax-related and Economic Consequences of Selecting the Method of Debt Financing of Companies with Regard to Thin Capitalisation in OECD Member Countries," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 7(2), June.
    13. Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Bakke, Julia Tropina, 2019. "International Debt Shifting: The Value Maximizing Mix of Internal and External Debt," Discussion Papers 2019/1, Norwegian School of Economics, Department of Business and Management Science.
    14. Junjian Gu, 2019. "A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies," Sustainability, MDPI, vol. 11(9), pages 1-22, May.
    15. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.
    16. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
    17. Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
    18. Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
    19. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," CESifo Working Paper Series 3519, CESifo.
    20. Thomas Hemmelgarn & Daniel Teichmann, 2014. "Tax reforms and the capital structure of banks," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 645-693, August.
    21. Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
    22. John W. Diamond & George R. Zodrow & Thomas S. Neubig & Robert J. Carroll, 2014. "The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction," Working Papers 1405, Oxford University Centre for Business Taxation.
    23. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    24. George R. Zodrow, 2019. "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570, World Scientific Publishing Co. Pte. Ltd..
    25. Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo.
    26. Michael Overesch & Georg Wamser, 2006. "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series 37, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    27. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Working Papers 18415, National Bureau of Economic Research, Inc.
    28. Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
    29. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
    30. Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011. "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series 1142, University of St. Gallen, School of Economics and Political Science.
    31. Dirk Schindler & Guttorm Schjelderup, 2010. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," CESifo Working Paper Series 3034, CESifo.
    32. Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
    33. Streif, Frank, 2015. "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers 15-082, ZEW - Leibniz Centre for European Economic Research.
    34. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
    35. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    36. Dominik Gajewski, 2012. "Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(1), March.
    37. Dominik Gajewski, 2012. "The Role of Hybrid Instruments in the Implementation of Business Tax Policy," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(2), June.
    38. Clausing Kimberly A, 2008. "Closer Economic Integration and Corporate Tax Systems," Global Economy Journal, De Gruyter, vol. 8(2), pages 1-30, June.
    39. Hermann Buslei & Martin Simmler, 2012. "The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008," Discussion Papers of DIW Berlin 1215, DIW Berlin, German Institute for Economic Research.
    40. Kalamov, Zarko Y., 2015. "Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?," EconStor Preprints 110895, ZBW - Leibniz Information Centre for Economics.

  131. Clemens Fuest & Bernd Huber & Philipp Tillessen, 2003. "Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets," CESifo Working Paper Series 872, CESifo.

    Cited by:

    1. Jörn Hendrich Block & Thorsten Staak & Philipp Tilleßen, 2007. "Ist das staatliche Eingreifen ins Gründungsgeschehen theoretisch legitimiert?," FEMM Working Papers 07007, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    2. Luis H. B. Braido & Carlos E. da Costa & Bev Dahlby, 2011. "Adverse Selection and Risk Aversion in Capital Markets," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(4), pages 303-326, December.
    3. Robin Boadway & Michael Keen, 2004. "Financing New Investments Under Asymmetric Information: A General Approach," Working Paper 1017, Economics Department, Queen's University.
    4. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo.

  132. Junkernheinrich, Martin & Fuest, Clemens & Huber, Bernd & Oberhauser, Alois & Jachmann, Monika, 2003. "Reform der Gemeindefinanzen," Munich Reprints in Economics 19549, University of Munich, Department of Economics.

    Cited by:

    1. Lars P. Feld & Thomas Döring, 2004. "Reform der Gewerbesteuer: Wie es Euch gefällt? - Eine Nachlese," Marburg Working Papers on Economics 200427, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).

  133. Fuest, Clemens & Huber, Bernd & Nielsen, Søren Bo, 2003. "Why is the corporate tax rate lower than the personal tax rate? The role of new firms," Munich Reprints in Economics 20327, University of Munich, Department of Economics.

    Cited by:

    1. Alfons J. Weichenrieder & Tina Klautke & Alfons Weichenrieder, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo.
    2. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    3. Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov, 2014. "Eeconomic Relations Between Personal And Corporate Income Tax," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(1), pages 60-68, June.
    4. Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
    5. Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo.
    6. Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
    7. Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
    8. Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
    9. Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
    10. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.

  134. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.

    Cited by:

    1. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
    2. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
    3. Kai Konrad, 2008. "Mobile tax base as a global common," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
    4. Ronald B. Davies and Johannes Voget, 2009. "Tax Competition in an Expanding European Union," The Institute for International Integration Studies Discussion Paper Series iiisdp276, IIIS.
    5. Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2009. "Patriotism, taxation and international mobility [Patriotismus, Besteuerung und Internationale Mobilität]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2009-03, WZB Berlin Social Science Center.
    6. Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
    7. Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers 0721, Oxford University Centre for Business Taxation.
    8. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.
    9. Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
    10. Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
    11. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
    12. Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
    13. Pierre Salmon, 2003. "The Assignment of Powers in an Open-ended European Union," CESifo Working Paper Series 993, CESifo.
    14. Benny Geys & Federico Revelli, 2009. "Decentralization, Competition and the local tax mix: evidence from Flanders," Working Papers 2009/17, Institut d'Economia de Barcelona (IEB).
    15. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    16. Bernd Huber & Marco Runkel, 2009. "Tax competition, excludable public goods, and user charges," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 321-336, June.
    17. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.
    18. Rod Tyers & Yixiao Zhou, 2019. "US-China rivalry: The macro policy choices," CAMA Working Papers 2019-35, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
    19. Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
    20. Bauer, André & Knirsch, Deborah & Niemann, Rainer & Schanz, Sebastian, 2008. "Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb," arqus Discussion Papers in Quantitative Tax Research 47, arqus - Arbeitskreis Quantitative Steuerlehre.
    21. Mr. Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 2009/021, International Monetary Fund.
    22. Geys, Benny & Konrad, Kai A., . "Federalism and optimal allocation across levels of governance," Chapters in Economics,, University of Munich, Department of Economics.
    23. Bisin, Alberto & Rampini, Adriano A., 2006. "Markets as beneficial constraints on the government," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 601-629, May.
    24. Machiko Nissanke, 2003. "Revenue Potential of the Currency Transaction Tax for Development Finance: A Critical Appraisal," WIDER Working Paper Series DP2003-81, World Institute for Development Economic Research (UNU-WIDER).
    25. Johannes Becker & Marco Runkel, 2010. "Even Small Trade Costs Restore Efficiency in Tax Competition," CESifo Working Paper Series 3221, CESifo.
    26. Rod Tyers & Yixiao Zhou, 2022. "Automation, Taxes And Transfers With International Rivalry," Economics Discussion / Working Papers 22-21, The University of Western Australia, Department of Economics.
    27. Agur, Itai, 2009. "Regulatory Competition and Bank Risk Taking," CEPR Discussion Papers 7524, C.E.P.R. Discussion Papers.
    28. Konrad, Kai A., 2009. "Non-binding minimum taxes may foster tax competition," Munich Reprints in Economics 22085, University of Munich, Department of Economics.
    29. Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.
    30. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
    31. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo.
    32. Clemens Fuest & Martin Kolmar, 2004. "A Theory of User-Fee Competition," CESifo Working Paper Series 1166, CESifo.
    33. Heinemann, Friedrich & Overesch, Michael & Rincke, Johannes, 2008. "Rate Cutting Tax Reforms and Corporate Tax Competition in Europe," ZEW Discussion Papers 08-028, ZEW - Leibniz Centre for European Economic Research.
    34. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    35. Vito Polito, 2012. "Up or Down? Capital Income Taxation in the United States and the United Kingdom," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 48-82, March.
    36. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, March.
    37. Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.
    38. Konrad, Kai A., 2011. "Search costs and corporate income tax competition," Munich Reprints in Economics 22074, University of Munich, Department of Economics.
    39. Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
    40. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    41. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    42. Fuest, Clemens, 2005. "Economic integration and tax policy with endogenous foreign firm ownership," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1823-1840, September.
    43. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
    44. Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry: The Case of Heterogeneous Fixed Costs," University of Oregon Economics Department Working Papers 2007-7, University of Oregon Economics Department.
    45. Johannes Becker & Clemens Fuest, 2007. "Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment," CESifo Working Paper Series 2126, CESifo.
    46. Rosanne Altshuler & Timothy J. Goodspeed, 2015. "Follow the Leader? Evidence on European and US Tax Competition," Public Finance Review, , vol. 43(4), pages 485-504, July.
    47. Rod Tyers & Yixiao Zhou, 2023. "The Tech War: Distributional Consequences Of International Rivalry," Economics Discussion / Working Papers 23-07, The University of Western Australia, Department of Economics.
    48. Neumann, Rebecca & Holman, Jill & Alm, James, 2009. "Globalization and tax policy," The North American Journal of Economics and Finance, Elsevier, vol. 20(2), pages 193-211, August.
    49. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    50. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
    51. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    52. Mark Rider, 2007. "Should Jamaica Tax Corporate Income?," Public Finance Review, , vol. 35(1), pages 103-126, January.

  135. Julia Fath & Clemens Fuest, 2002. "Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?," CESifo Working Paper Series 663, CESifo.

    Cited by:

    1. Florian Baumann & Nikolai Stähler, 2008. "Union Power as a Reason for Europe Not to Introduce Experience Rating?," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 164(3), pages 568-585, September.
    2. Sinko, Pekka, 2003. "Subsidizing vs. Experience Rating of Unemployment Insurance in Unionized Labor Markets," Discussion Papers 319, VATT Institute for Economic Research.
    3. Arranz, José M. & García-Serrano, Carlos, 2020. "Does unemployment benefit duration affect inflows into unemployment? The impact of a law change for older workers," The Journal of the Economics of Ageing, Elsevier, vol. 17(C).
    4. José María Arranz & Carlos García Serrano, 2015. "Los sistemas de prestaciones por desempleo de “experience rating”. Un análisis de los despidos temporales y los subsidios cruzados en España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 212(1), pages 129-168, March.
    5. Adrienne T. Edisis, 2016. "The Effect of Unemployment Insurance on Temporary Help Services Employment," Journal of Labor Research, Springer, vol. 37(4), pages 484-503, December.
    6. Julia Fath & Clemens Fuest, 2005. "Experience Rating versus Employment Protection Laws in a Model where Firms Monitor Workers," Scandinavian Journal of Economics, Wiley Blackwell, vol. 107(2), pages 299-314, June.

  136. Fuest, Clemens & Huber, Bernd, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," Munich Reprints in Economics 20311, University of Munich, Department of Economics.

    Cited by:

    1. Stéphane Guimbert, 2002. "Réformes de la fiscalité du capital en Europe," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 113-169.
    2. Wataru Johdo, 2009. "New Entry, International Location Patterns and Welfare," American Journal of Economics and Business Administration, Science Publications, vol. 1(2), pages 133-137, June.
    3. Wataru Johdo, 2010. "Profit Tax And Firm Mobility In A Three‐Country Model," Australian Economic Papers, Wiley Blackwell, vol. 49(2), pages 111-126, June.
    4. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.
    5. B. Anthony Billings & Mbodja Mougoué & Buagu Musazi, 2009. "How Firms' Foreign Tax Credit Limitation Affects the Amount of Foreign Assets Deployed," Public Finance Review, , vol. 37(2), pages 170-197, March.
    6. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, March.
    7. Wataru Johdo, 2013. "Corporate Tax Reductions, Cross-Border Ownership and Welfare," The Japanese Economic Review, Japanese Economic Association, vol. 64(4), pages 484-503, December.
    8. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    9. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, February.

  137. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.

    Cited by:

    1. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Ruud de Mooij & G. Nicod, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Paper 97, CPB Netherlands Bureau for Economic Policy Analysis.
    4. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    5. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    6. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    7. Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2020. "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," CESifo Working Paper Series 8605, CESifo.
    8. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.
    9. Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.
    10. Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
    11. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
    12. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 639-660, winter.
    13. Segura III, Jerome, 2016. "A Regional Tale of Two Income Taxes," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 46(2), December.
    14. Johannes Becker & Clemens Fuest, 2005. "Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, February.
    15. Sergii Slukhai, 2009. "Inter-Location Small Business Tax Rate Variation in Ukraine: What Is Behind It?," Financial Theory and Practice, Institute of Public Finance, vol. 33(1), pages 49-71.
    16. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    17. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    18. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
    19. Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.
    20. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy, entrepreneurship and incorporation in the EU," European Economy - Economic Papers 2008 - 2015 269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    21. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    22. Ganghof, Steffen & Genschel, Philipp, 2007. "Taxation and Democracy in the EU," MPIfG Discussion Paper 07/2, Max Planck Institute for the Study of Societies.
    23. Taro Ohno & Masaki Hotei & Eiichiro Sato & Chie Umezaki, 2015. "Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 11(2), pages 333-360, March.
    24. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    25. Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
    26. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
    27. Michael Overesch & Dennis Voeller, 2010. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 263-294, September.
    28. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    29. Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
    30. Nor Shaipah Abdul Wahab, 2016. "Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1248644-124, December.
    31. Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
    32. Georg Gottholmseder & Heinz Handler, 2008. "Ziele und Optionen der Steuerreform: Reformoptionen für die Unternehmensbesteuerung," WIFO Studies, WIFO, number 33943, August.
    33. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    34. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    35. Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390.
    36. Diego d’Andria, 2011. "The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation," Public Finance Review, , vol. 39(5), pages 682-711, September.
    37. Andreas Haufler, 2007. "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 8-20.

  138. Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Munich Reprints in Economics 20294, University of Munich, Department of Economics.

    Cited by:

    1. Yang, Hongyan, 2018. "Income redistribution and public goods provision under tax competition," Journal of Urban Economics, Elsevier, vol. 104(C), pages 94-103.
    2. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    3. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
    4. Alison Felix, 2007. "The incidence of capital taxation and the magnitude of its burden," Regional Research Working Paper RRWP 07-02, Federal Reserve Bank of Kansas City.
    5. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
    6. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
    7. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    8. Cecilia Garcia Penalosa & Stephen J. Turnovsky, 2003. "Second-Best Optimal Taxation of Capital and Labor in a Developing Economy," IDEP Working Papers 0307, Institut d'economie publique (IDEP), Marseille, France.
    9. Kangoh Lee, 2012. "Why is mobile capital taxed?," Journal of Economics, Springer, vol. 107(2), pages 157-181, October.
    10. Dae Jin Kim & In Kwon Park, 2017. "The local distribution of endowments matters: Modelling tax competition with heterogeneous local residents," Urban Studies, Urban Studies Journal Limited, vol. 54(14), pages 3239-3259, November.
    11. Ulrich Hange, 2008. "Tax Competition, Elastic Labor Supply, and Growth," CESifo Working Paper Series 2338, CESifo.
    12. Atanu Ghoshray & Issam Malki & Javier Ordóñez, 2020. "Trends, Breaks and Persistence in Top Income Shares," Working Papers 2020/12, Economics Department, Universitat Jaume I, Castellón (Spain).

  139. Fuest, Clemens & Huber, Bernd, 2001. "Why is there so little tax coordination? The role of majority voting and international tax evasion," Munich Reprints in Economics 20310, University of Munich, Department of Economics.

    Cited by:

    1. Stéphane Guimbert, 2002. "Réformes de la fiscalité du capital en Europe," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 113-169.
    2. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
    3. Rudiger Ahrend & Carlos Winograd, 2006. "The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers," Documents de recherche 06-02, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    4. Gallo, Fredrik, 2005. "Determining the Level of Transportation Costs in the Core-Periphery Model: a Majority Voting Approach," Working Papers 2005:32, Lund University, Department of Economics.
    5. Susana Peralta, 2007. "Political Support for Tax Decentralization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(6), pages 1013-1030, December.
    6. Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.

  140. Fuest, Clemens & Huber, Bernd, 2001. "Tax competition and tax coordination in a median voter model," Munich Reprints in Economics 20292, University of Munich, Department of Economics.

    Cited by:

    1. K. W Kevin Hsu & C. C. Yang, 2008. "Political Economy And The Social Marginal Cost Of Public Funds: The Case Of The Meltzer‐Richard Economy," Economic Inquiry, Western Economic Association International, vol. 46(3), pages 401-410, July.
    2. Borck, Rainald, 2003. "Tax competition and the choice of tax structure in a majority voting model," Journal of Urban Economics, Elsevier, vol. 54(1), pages 173-180, July.
    3. Toshihiro Ihori & C. C. Yang, 2008. "Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods," CIRJE F-Series CIRJE-F-553, CIRJE, Faculty of Economics, University of Tokyo.
    4. Dan Usher, 2006. "The Marginal Cost of Public Funds Is the Ratio of Mean Income to Median Income," Public Finance Review, , vol. 34(6), pages 687-711, November.
    5. Koenig, Tobias & Wagener, Andreas, 2013. "Tax structure and government expenditures with tax equity concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 137-153.
    6. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2009. "Economic integration and the relationship between profit and wage taxes," Public Choice, Springer, vol. 138(3), pages 423-446, March.
    7. PERALTA, Susana & VAN YPERSELE, Tanguy, 2006. "Coordination of capital taxation among asymmetric countries," LIDAM Reprints CORE 1971, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    8. MORITA Tadashi & SATO Yasuhiro & YAMAMOTO Kazuhiro, 2016. "Demographics and Tax Competition in Political Economy," Discussion papers 16091, Research Institute of Economy, Trade and Industry (RIETI).
    9. Hopp, Daniel & Kriebel, Michael, 2019. "The political economy of interregional competition for firms," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    10. Hikaru Ogawa & Taiki Susa, 2017. "Majority voting and endogenous timing in tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(3), pages 397-415, June.
    11. Atsushi Kawamoto, 2012. "An empirical analysis on intergovernmental strategic interaction in tax policy: Evidence from capital taxation in Japan," Discussion papers ron238, Policy Research Institute, Ministry of Finance Japan.
    12. Holm-Hadulla, Fédéric, 2018. "Fiscal equalization and the tax structure," Working Paper Series 2203, European Central Bank.
    13. Patricia Sanz‐Córdoba & Bernd Theilen, 2018. "Partial Tax Harmonization Through Infrastructure Coordination," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1399-1416, April.
    14. Pal, Rupayan & Sharma, Ajay, 2018. "Preferences over public good, political delegation and leadership in tax competition," MPRA Paper 92861, University Library of Munich, Germany.
    15. Rupayan Pal & Ajay Sharma, 2011. "Political competition and leadership in tax competition," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2011-024, Indira Gandhi Institute of Development Research, Mumbai, India.
    16. Daniel Hopp & Michael Kriebel, 2016. "The political economy of interregional competition for firms," CQE Working Papers 5616, Center for Quantitative Economics (CQE), University of Muenster.
    17. Sanz Córdoba, Patricia & Theilen, Bernd, 1965-, 2017. "Strategic Responses to International Tax Competition: Fiscal (De) Centralization versus Partial Tax Harmonization," Working Papers 2072/306513, Universitat Rovira i Virgili, Department of Economics.
    18. Pal, Rupayan & Sharma, Ajay, 2013. "Endogenizing governments' objectives in tax competition," Regional Science and Urban Economics, Elsevier, vol. 43(4), pages 570-578.
    19. Makris, Miltiadis, 2006. "Capital tax competition under a common currency," Journal of Urban Economics, Elsevier, vol. 59(1), pages 54-74, January.
    20. Rupayan Pal & Ajay Sharma, 2011. "Competition for foreign capital: Endogenous objective, public investment and tax," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2011-021, Indira Gandhi Institute of Development Research, Mumbai, India.
    21. Tadashi Morita & Yasuhiro Sato & Kazuhiro Yamamoto, 2020. "Demographics and competition for capital in political economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 865-889, August.
    22. Hikaru Ogawa & Taiki Susa, 2017. "Strategic delegation in asymmetric tax competition," Economics and Politics, Wiley Blackwell, vol. 29(3), pages 237-251, November.
    23. Leonzio Rizzo, 2010. "Interaction between federal taxation and horizontal tax competition: theory and evidence from Canada," Public Choice, Springer, vol. 144(1), pages 369-387, July.
    24. Lisa Grazzini & Tanguy Van Ypersele, 2003. "Fiscal Coordination and Political Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 305-325, April.
    25. Hopp, Daniel & Kriebel, Michael, 2016. "The political economy of interregional competition for firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145693, Verein für Socialpolitik / German Economic Association.
    26. Ihori, Toshihiro & Yang, C.C., 2009. "Interregional tax competition and intraregional political competition: The optimal provision of public goods under representative democracy," Journal of Urban Economics, Elsevier, vol. 66(3), pages 210-217, November.
    27. Fritz Breuss & Markus Eller, 2004. "The Optimal Decentralisation of Government Activity: Normative Recommendations for the European Constitution," Constitutional Political Economy, Springer, vol. 15(1), pages 27-76, March.

  141. Clemens Fuest & Bernd Huber, 2000. "The Optimal Taxation of Dividends in a Small Open Economy," CESifo Working Paper Series 348, CESifo.

    Cited by:

    1. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    2. Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo.
    3. Reuven Avi-Yonah, 2005. "The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(1), pages 87-95, January.
    4. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, March.
    5. Kari, Seppo & Ylä-Liedenpohja, Jouko, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," Discussion Papers 266, VATT Institute for Economic Research.
    6. Reuven Avi-Yonah, "undated". "The Pitfalls of International Integration: A Comment on the Bush Proposal and Its Aftermath," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1007, University of Michigan John M. Olin Center for Law & Economics.

  142. Fuest, Clemens & Huber, Bernd, 2000. "Why do governments subsidise investment and not employment?," Munich Reprints in Economics 20295, University of Munich, Department of Economics.

    Cited by:

    1. Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
    2. Venetoklis, Takis & Kangasharju, Aki, 2002. "Business Subsidies and Employment of Firms: Overall Evaluation and Regional Extension," Discussion Papers 268, VATT Institute for Economic Research.
    3. Camelia Romocea-Turcu, 2008. "Regional disparities in industry location and income: a footloose capital model," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 28(2), pages 145-177, September.
    4. Vincent Dupont & Philippe Martin, 2006. "Subsidies to poor regions and inequalities: some unpleasant arithmetic," Journal of Economic Geography, Oxford University Press, vol. 6(2), pages 223-240, April.
    5. Philippe Martin, 2005. "The Geography of inequalities in Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00265656, HAL.
    6. Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2006. "Globalisation and the mix of wage and profit taxes," Discussion Papers in Economics 885, University of Munich, Department of Economics.
    7. Kangasharju, Aki & Venetoklis, Takis, 2002. "Effect of business subsidies on labour demand: overall evaluation with regional extensions," ERSA conference papers ersa02p172, European Regional Science Association.
    8. Haufler, Andreas & Mittermaier, Ferdinand, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Munich Reprints in Economics 20404, University of Munich, Department of Economics.
    9. Knabe, Andreas, 2009. "Implementing endogenous inside options in Nash wage bargaining models," Mathematical Social Sciences, Elsevier, vol. 57(2), pages 161-176, March.
    10. Hyun-Ju Koh & Ferdinand Mittermaier, 2009. "The winner gives it all: Unions, tax competition and offshoring," Working Papers 079, Bavarian Graduate Program in Economics (BGPE).
    11. Robert S. Chirinko & Daniel J. Wilson, 2022. "Fiscal Policies for Job Creation and Innovation: The Experiences of US States," CESifo Working Paper Series 10158, CESifo.
    12. Wei Xiao, 2014. "Search Frictions, Unemployment, And Housing In Cities: Theory And Policies," Journal of Regional Science, Wiley Blackwell, vol. 54(3), pages 422-449, June.
    13. Bijie Ren, 2008. "The regional effects of marginal wage subsidies," Psychometrika, Springer;The Psychometric Society, vol. 3(4), pages 598-626, December.
    14. Korzhenevych, Artem & Bröcker, Johannes, 2018. "Investment subsidies and regional welfare: A dynamic framework," CEPIE Working Papers 02/18, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
    15. Thorsten Bayindir-Upmann & Anke Gerber, 2003. "The Kalai-Smorodinsky Solution in Labor-Market Negotiations," CESifo Working Paper Series 941, CESifo.
    16. Andrea Schneider, 2017. "Corporate Taxation of Heterogeneous Firms and the Welfare Effects of Labour Unions," The World Economy, Wiley Blackwell, vol. 40(4), pages 703-714, April.
    17. Fuest, Clemens & Huber, Bernd, 2006. "Can regional policy in a federation improve economic efficiency?," Munich Reprints in Economics 20331, University of Munich, Department of Economics.
    18. Halit Basbuga & Hatip Kitapci, 2020. "The Effects of the Incentive for Young and Female Employment Regulated By Law No. 6111 and Macroeconomic Variables on Employment, Informal Employment, and," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 178-186.
    19. Azevedo, Alcino & Pereira, Paulo J. & Rodrigues, Artur, 2021. "Optimal timing and capacity choice with taxes and subsidies under uncertainty," Omega, Elsevier, vol. 102(C).
    20. Halit Basbuga & Hakan Kitapci & Enes Cengiz Oguz & Yusuf Elkoca, 2022. "Active Labour Market Policies and Macroeconomic Variables on Employment, Informal Employment and Income Effects: The case of Turkey," International Journal of Economics and Financial Issues, Econjournals, vol. 12(2), pages 72-83, March.

  143. Fuest, Clemens & Huber, Bernd, 2000. "Is tax progression really good for employment? A model with endogenous hours of work," Munich Reprints in Economics 20296, University of Munich, Department of Economics.

    Cited by:

    1. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Holmlund, B., 2000. "Labor Taxation in Search Equilibrium with Home Production," Papers 2000:1, Uppsala - Working Paper Series.
    3. Albert Jan Hummel & Bas Jacobs, 2018. "Optimal Income Taxation in Unionized Labor Markets," Tinbergen Institute Discussion Papers 18-064/VI, Tinbergen Institute.
    4. Lehmann E. & Van Der Linden B., 2004. "On the Optimality of Search Matching Equilibrium when workers are risk adverse," Working Papers ERMES 0406, ERMES, University Paris 2.
    5. Kjell Erik Lommerud & Bjørn Sandvik & Odd Rune Straume, 2004. "Good Jobs, Bad Jobs and Redistribution," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(4), pages 703-720, December.
    6. Herwig Immervoll, 2006. "Fiscal Drag – An Automatic Stabiliser?," Research in Labor Economics, in: Micro-Simulation in Action, pages 141-163, Emerald Group Publishing Limited.
    7. Gustafsson, Johan & Sjögren, Tomas, 2024. "Can Labor Market Imperfections Motivate the Implementation of an Income-Based Pension System?," Umeå Economic Studies 1024, Umeå University, Department of Economics.
    8. Alexis, PARMENTIER, 2006. "The effects of the marginal tax rate in a matching model with endogenous labor supply," Discussion Papers (ECON - Département des Sciences Economiques) 2006011, Université catholique de Louvain, Département des Sciences Economiques.
    9. Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," IZA Discussion Papers 3088, Institute of Labor Economics (IZA).
    10. Vassilis Rapanos, 2006. "Tax Incidence in a Model with Efficiency Wages and Unemployment," International Economic Journal, Taylor & Francis Journals, vol. 20(4), pages 477-494.
    11. Knabe, Andreas, 2009. "Implementing endogenous inside options in Nash wage bargaining models," Mathematical Social Sciences, Elsevier, vol. 57(2), pages 161-176, March.
    12. Goerke, Laszlo, 2004. "Tax evasion, tax progression, and efficiency wages," Economics Letters, Elsevier, vol. 82(1), pages 35-42, January.
    13. José Ramón García & José Vicente Ríos, 2004. "Effects Of Tax Reforms In A Shirking Model With Union Bargaining," Working Papers. Serie AD 2004-42, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    14. Holmlund, Bertil & Söderström, Martin, 2008. "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series 2008:28, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    15. Bohringer, Christoph & Boeters, Stefan & Feil, Michael, 2005. "Taxation and unemployment: an applied general equilibrium approach," Economic Modelling, Elsevier, vol. 22(1), pages 81-108, January.
    16. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.
    17. Boeters, Stefan, 2011. "Optimal tax progressivity in unionised labour markets: What are the driving forces?," Economic Modelling, Elsevier, vol. 28(5), pages 2282-2295, September.
    18. Bo Sandemann Rasmussen, "undated". "Efficiency Wages and the Long-Run Incidence of Progressive Taxation," Economics Working Papers 2001-5, Department of Economics and Business Economics, Aarhus University.
    19. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2016. "Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 454-489, June.
    20. Tomas Kögel, 2005. "On Substituting Consumption Taxes for Unemployment Insurance Contributions to Reduce Unemployment," Discussion Paper Series 2005_11, Department of Economics, Loughborough University, revised Sep 2005.
    21. Daniela Sonedda, 2009. "The Output Effects of Labor Income Taxes in OECD Countries," Public Finance Review, , vol. 37(6), pages 686-709, November.
    22. Sinko, Pekka, 2004. "Progressive Taxation Under Centralised Wage Setting," Discussion Papers 349, VATT Institute for Economic Research.
    23. Laszlo Goerke, 2003. "Tax Progressivity and Tax Evasion," CESifo Working Paper Series 1097, CESifo.
    24. Fuest Clemens & Huber Bernd, 2001. "Tax Progression and Human Capital in Imperfect Labour Markets," German Economic Review, De Gruyter, vol. 2(1), pages 1-18, February.
    25. Daniela Sonedda, 2006. "A structural VAR approach on labour taxation policies," Applied Economics, Taylor & Francis Journals, vol. 38(1), pages 95-114.
    26. Holmlund Bertil & Söderström Martin, 2011. "Estimating Dynamic Income Responses to Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-38, November.
    27. Sonedda, Daniela, 2006. "Macroeconomics effects of progressive taxation in a unionized economy," Economic Modelling, Elsevier, vol. 23(1), pages 110-130, January.
    28. Hummel, Albert Jan & Jacobs, Bas, 2023. "Optimal income taxation in unionized labor markets," Journal of Public Economics, Elsevier, vol. 220(C).
    29. Gerritsen, Aart, 2017. "Equity and efficiency in rationed labor markets," Journal of Public Economics, Elsevier, vol. 153(C), pages 56-68.
    30. Boeters, Stefan & Böhringer, Christoph & Feil, Michael, 2002. "Taxation and unemployment: an applied general equilibrium approach for Germany," ZEW Discussion Papers 02-39, ZEW - Leibniz Centre for European Economic Research.

  144. Clemens Fuest & Marcel Thum, 1999. "Immigration and Skill Formation in Unionised Labour Markets," CESifo Working Paper Series 214, CESifo.

    Cited by:

    1. Laixun Zhao & Kenji Kondoh, 2007. "Temporary and Permanent Immigration under Unionization," Review of Development Economics, Wiley Blackwell, vol. 11(2), pages 346-358, May.
    2. Moritz Bonn, 2011. "The Effects of High Skilled Immigration in a Dual Labour Market with Union Wage Setting and Fiscal Redistribution," MAGKS Papers on Economics 201121, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    3. Wang, Jun & Liao, Chengjuan & Wan, Xuan & Song, Hui, 2021. "Skill Formation, Employment Discrimination, and Wage Inequality: Evidence from the People’s Republic of China," ADBI Working Papers 1283, Asian Development Bank Institute.
    4. Epstein, Gil S., 2012. "Frontier Issues of the Political Economy of Migration," IZA Discussion Papers 6837, Institute of Labor Economics (IZA).
    5. Alessandra Venturini & Gil S. Epstein, 2006. "Migration, effort, and voter sentiment towards temporary migration," CHILD Working Papers wp18_06, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
    6. Kemnitz, Alexander, 2004. "Immigration as a Commitment Device," Discussion Papers 614, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    7. Christian Lumpe & Benjamin Weigert, 2009. "Immigration Policy, Equilibrium Unemployment, and Underinvestment in Human Capital," LABOUR, CEIS, vol. 23(1), pages 97-130, March.
    8. Puhani, Patrick & Fröhlich, Markus, 2002. "Immigration and Heterogeneous Labour in Western Germany: A Labour Market Classification Based on Nonparametric Estimation," CEPR Discussion Papers 3158, C.E.P.R. Discussion Papers.
    9. Yuji Tamura, 2006. "Disagreement over the immigration of low-income earners in a welfare state," Journal of Population Economics, Springer;European Society for Population Economics, vol. 19(4), pages 691-702, October.
    10. Schirwitz, Beate & Dittrich, Marcus, 2006. "A Dynamic Model of Union Behaviour. The Role of an Endogenous Outside Option and Bargaining Centralisation," Dresden Discussion Paper Series in Economics 07/06, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
    11. Wido Geis, 2009. "Does Educational Choice Erode the Immigration Surplus?," ifo Working Paper Series 80, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    12. Barbier-Gauchard, Amélie & De Palma, Francesco & Diana, Giuseppe, 2014. "Why should Southern economies stay in the Euro Zone? The role of labor markets," Economic Modelling, Elsevier, vol. 43(C), pages 201-208.
    13. Lumpe, Christian & Weigert, Benjamin, 2010. "Immigration, education and native wage inequality," Working Papers 01/2010, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    14. Thomas Moutos & William Scarth, 2002. "Technical Change and Unemployment: Policy Responses and Distributional Considerations," CESifo Working Paper Series 710, CESifo.
    15. Marcus H. Böhme & Sarah Kups, 2017. "The economic effects of labour immigration in developing countries: A literature review," OECD Development Centre Working Papers 335, OECD Publishing.
    16. Giorgio Bellettini & Carlotta Berti Ceroni, 2005. "When the Union Hurts the Workers: A Positive Analysis of Immigration Policy," CESifo Working Paper Series 1421, CESifo.
    17. Fuest, Clemens & Thum, Marcel, 2000. "Welfare effects of immigration in a dual labor market," Regional Science and Urban Economics, Elsevier, vol. 30(5), pages 551-563, September.
    18. Theodore Palivos & Chong Yip, 2010. "Illegal immigration in a heterogeneous labor market," Journal of Economics, Springer, vol. 101(1), pages 21-47, September.
    19. Dai, Tiantian & Liu, Xiangbo & Xie, Biancen, 2013. "The impact of immigrants on host country crime," Economics Letters, Elsevier, vol. 119(2), pages 157-161.
    20. Epstein, Gil S. & Hillman, Arye L., 2003. "Unemployed immigrants and voter sentiment in the welfare state," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1641-1655, August.
    21. Clemens Fuest & Marcel Thum, 2001. "Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(08), pages 28-31, May.
    22. Moritz Bonn, 2011. "High Skilled Immigration Policy and Union Wage Setting," Volkswirtschaftliche Diskussionsbeiträge 147-11, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, revised 27 Aug 2012.
    23. Tamura, Yuji, 2004. "Referendum-led Immigration Policy in the Welfare State," Economic Research Papers 269607, University of Warwick - Department of Economics.

  145. Clemens Fuest & Marcel Thum, 1999. "Welfare Effects of Immigration in a Dual Labor Market," CESifo Working Paper Series 215, CESifo.

    Cited by:

    1. Laixun Zhao & Kenji Kondoh, 2007. "Temporary and Permanent Immigration under Unionization," Review of Development Economics, Wiley Blackwell, vol. 11(2), pages 346-358, May.
    2. Moritz Bonn, 2011. "The Effects of High Skilled Immigration in a Dual Labour Market with Union Wage Setting and Fiscal Redistribution," MAGKS Papers on Economics 201121, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    3. Möller, Joachim, 2001. "Regional adjustment dynamics," HWWA Discussion Papers 146, Hamburg Institute of International Economics (HWWA).
    4. Sarbajit Chaudhuri & Jayanta Kumar Dwibedi, 2022. "Anti‐immigration policy in developed countries: Welfare and distributional implications for developing economies," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(3), pages 358-381, September.
    5. Kemnitz, Alexander, 2006. "Can Immigrant Employment Alleviate the Demographic Burden? The Role of Union Centralization," Dresden Discussion Paper Series in Economics 13/06, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
    6. Kaczmarczyk, Pawel, 2015. "Burden or Relief? Fiscal Impacts of Recent Ukrainian Migration to Poland," IZA Discussion Papers 8779, Institute of Labor Economics (IZA).
    7. Kemnitz, Alexander, 2004. "Immigration as a Commitment Device," Discussion Papers 614, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    8. Clemens Fuest & Marcel Thum, 1999. "Immigration and Skill Formation in Unionised Labour Markets," CESifo Working Paper Series 214, CESifo.
    9. Puhani, Patrick & Fröhlich, Markus, 2002. "Immigration and Heterogeneous Labour in Western Germany: A Labour Market Classification Based on Nonparametric Estimation," CEPR Discussion Papers 3158, C.E.P.R. Discussion Papers.
    10. Paweł Kaczmarczyk, 2013. "Are immigrants a burden for the state budget? Review paper," RSCAS Working Papers 2013/79, European University Institute.
    11. Gelan, Ayele & Al-Shamali, Shaima & Awadh, Wafa, 2023. "Economic and welfare effects of immigration policy: Lessons from the experience of Kuwait," Journal of Policy Modeling, Elsevier, vol. 45(5), pages 1015-1035.
    12. Jakubiak Igor, 2017. "Migration and Welfare Systems – State of the Art and Research Challenges," Central European Economic Journal, Sciendo, vol. 1(48), pages 51-70, November.
    13. Vikhrov Dmytro, 2013. "Welfare Effects of Labor Migration," CERGE-EI Working Papers wp491, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    14. Clemens Fuest & Marcel Thum, 2001. "Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(08), pages 28-31, May.
    15. Jean Gabszewicz & Skerdilajda Zanaj, 2020. "Migration: A theoretical comparison on countries’ welfare," International Journal of Economic Theory, The International Society for Economic Theory, vol. 16(2), pages 167-183, June.
    16. König, Jan & Skupnik, Christoph, 2012. "Labor market integration of migrants: Hidden costs and benefits in two-tier welfare states," Discussion Papers 2012/5, Free University Berlin, School of Business & Economics.
    17. Moritz Bonn, 2011. "High Skilled Immigration Policy and Union Wage Setting," Volkswirtschaftliche Diskussionsbeiträge 147-11, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, revised 27 Aug 2012.
    18. Kemnitz, Alexander, 2003. "Unemployment, Technology and the Welfare Effects of Immigration," Discussion Papers 611, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    19. Chletsos, Michael & Roupakias, Stelios, 2012. "Immigration, Unemployment and Growth: Empirical Evidence from Greece," MPRA Paper 39861, University Library of Munich, Germany.
    20. Jean J. Gabszewicz & Skerdilajda Zanaj, 2014. "Migration: a burden or a blessing for natives?," DEM Discussion Paper Series 14-01, Department of Economics at the University of Luxembourg.

  146. Fuest, Clemens & Huber, Bernd, 1999. "Second-best pollution taxes," Munich Reprints in Economics 20299, University of Munich, Department of Economics.

    Cited by:

    1. Basharat A.K. Pitafi & James A. Roumasset, 2002. "Optimal Green Taxation With Both Emission and Commodity Taxes," Working Papers 200208, University of Hawaii at Manoa, Department of Economics.
    2. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(3), pages 421-443, August.
    3. Mark R. Thompson, 2016. "The Moral Economy of Electoralism and the Rise of Populism in the Philippines and Thailand," Journal of Developing Societies, , vol. 32(3), pages 246-269, September.

  147. Clemens Fuest & Bernd Huber, 1998. "Why Do Countries Subsidize Investment and Not Employment?," NBER Working Papers 6685, National Bureau of Economic Research, Inc.

    Cited by:

    1. Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2006. "Globalisation and the mix of wage and profit taxes," Discussion Papers in Economics 885, University of Munich, Department of Economics.
    2. Sarkar, Sudipto, 2012. "Attracting private investment: Tax reduction, investment subsidy, or both?," Economic Modelling, Elsevier, vol. 29(5), pages 1780-1785.
    3. Fuest, Clemens & Huber, Bernd, 2000. "Why do governments subsidise investment and not employment?," Munich Reprints in Economics 20295, University of Munich, Department of Economics.
    4. Thomas Moutos & William Scarth, 2000. "Work-Sharing: an Efficiency-Wage Analysis," CESifo Working Paper Series 386, CESifo.

  148. Fuest, Clemens & Huber, Bernd, 1998. "Efficiency wages, employment, and the marginal income-tax rate: A note," Munich Reprints in Economics 20301, University of Munich, Department of Economics.

    Cited by:

    1. Martin Weiss, 2009. "Higher Tax Rates on Labor? Evidence from German Panel Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(1), pages 73-92, March.
    2. Goerke, Laszlo, 2004. "Tax evasion, tax progression, and efficiency wages," Economics Letters, Elsevier, vol. 82(1), pages 35-42, January.
    3. Bo Sandemann Rasmussen, "undated". "Efficiency Wages and the Long-Run Incidence of Progressive Taxation," Economics Working Papers 2001-5, Department of Economics and Business Economics, Aarhus University.
    4. Lin, Boqiang & Jia, Zhijie, 2019. "Tax rate, government revenue and economic performance: A perspective of Laffer curve," China Economic Review, Elsevier, vol. 56(C), pages 1-1.
    5. Schlicht, Ekkehart, 2008. "Lohnspreizung und Effizienz," Discussion Papers in Economics 2117, University of Munich, Department of Economics.
    6. Laszlo Goerke, 2003. "Tax Progressivity and Tax Evasion," CESifo Working Paper Series 1097, CESifo.

  149. Fuest, Clemens & Huber, Bernd, 1998. "Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse," Munich Reprints in Economics 20300, University of Munich, Department of Economics.

    Cited by:

    1. Norbert Berthold, 2000. "Abbau von Inflexibilitäten auf dem Arbeitsmarkt – Ist die Wirtschaftspolitik auf dem richtigen Weg?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 229-250, May.
    2. Berthold, Norbert & Coban, Mustafa, 2013. "Mini- und Midijobs in Deutschland: Lohnsubventionierung ohne Beschäftigungseffekte?," Discussion Paper Series 119, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    3. Arntz, Melanie & Feil, Michael & Spermann, Alexander, 2003. "Die Arbeitsangebotseffekte der neuen Mini- und Midijobs : eine ex-ante Evaluation (The effects of the new mini- and midi-jobs on the suply of labour * an ex-ante evaluation)," Mitteilungen aus der Arbeitsmarkt- und Berufsforschung, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 36(3), pages 271-290.
    4. Spermann, Alexander & Feil, Michael & Arntz, Melanie, 2003. "Maxi-Arbeitsangebotseffekte oder zusätzliche Arbeitslose durch Mini- und Midi-Jobs?," ZEW Discussion Papers 03-67, ZEW - Leibniz Centre for European Economic Research.
    5. Berthold, Norbert & Coban, Mustafa, 2013. "Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand [Wage Subsidy or Workfare? Comparison of Two Designs to Reduce Structural Unemployment]," Discussion Paper Series 122, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    6. Jürgen Kolb & Axel Werwatz, 2001. "The Duration of Marginal Employment in West Germany: A Survival Analysis Based on Spell Data," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 70(1), pages 95-101.
    7. Michael Fertig & Jochen Kluve, 2006. "Alternative Beschäftigungsformen in Deutschland: Effekte der Neuregelung von Zeitarbeit, Minijobs und Midijobs," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 75(3), pages 97-117.
    8. Berthold Norbert & Coban Mustafa, 2013. "Mini- und Midijobs in Deutschland: Lohnsubventionierung ohne Beschäftigungseffekte? / Mini- and Midi-Jobs in Germany: Do Wage Subsidies have an Effect on Employment?," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 64(1), pages 289-324, January.

  150. Fuest, Clemens & Huber, Bernd, 1997. "Wage bargaining, Labor-tax progression, and welfare," Munich Reprints in Economics 20302, University of Munich, Department of Economics.

    Cited by:

    1. Aronsson, Thomas & Wikström, Magnus, 2011. "Optimal Tax Progression: Does it Matter if Wage Bargaining is Centralized or Decentralized?," Umeå Economic Studies 829, Umeå University, Department of Economics.
    2. Thomas Aronsson, 2010. "Welfare Measurement, Involuntary Unemployment, And Heterogeneity," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(3), pages 559-571, September.
    3. Aronsson, Thomas & Sjögren, Tomas, 2005. "Externalities, Border Trade and Illegal Production: An Optimal Tax Approach to Alcohol Policy," Umeå Economic Studies 654, Umeå University, Department of Economics.
    4. Albert Jan Hummel & Bas Jacobs, 2018. "Optimal Income Taxation in Unionized Labor Markets," Tinbergen Institute Discussion Papers 18-064/VI, Tinbergen Institute.
    5. Thomas Aronsson & Luca Micheletto, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Working Papers 107, "Carlo F. Dondena" Centre for Research on Social Dynamics (DONDENA), Università Commerciale Luigi Bocconi.
    6. Gustafsson, Johan & Sjögren, Tomas, 2024. "Can Labor Market Imperfections Motivate the Implementation of an Income-Based Pension System?," Umeå Economic Studies 1024, Umeå University, Department of Economics.
    7. Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
    8. Thomas Aronsson & Erkki Koskela, 2008. "Optimal Redistributive Taxation and Provision of Public Input Goods in an Economy with Outsourcing and Unemployment," CESifo Working Paper Series 2481, CESifo.
    9. Thomas Aronsson Aronsson & Thomas Jonsson & Tomas Sjögren, 2006. "Environmental Policy and Optimal Taxation in a Decentralized Economic Federation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 437-454, September.
    10. Aronsson, Thomas & Sjogren, Tomas, 2004. "Efficient taxation, wage bargaining and policy coordination," Journal of Public Economics, Elsevier, vol. 88(12), pages 2711-2725, December.
    11. Thomas Aronsson & Tomas Sjögren, 2010. "Optimal income taxation and social norms in the labor market," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 67-89, February.
    12. Aronsson, Thomas & Wehke, Sven, 2008. "Public goods, unemployment and policy coordination," Regional Science and Urban Economics, Elsevier, vol. 38(3), pages 285-298, May.
    13. Boeters, Stefan, 2011. "Optimal tax progressivity in unionised labour markets: What are the driving forces?," Economic Modelling, Elsevier, vol. 28(5), pages 2282-2295, September.
    14. Aronsson, Thomas & Micheletto, Luca, 2017. "Optimal Redistributive Income Taxation and Efficiency Wages," Umeå Economic Studies 953, Umeå University, Department of Economics.
    15. Thomas Aronsson & James R. Walker, 2010. "Labor Supply, Tax Base and Public Policy in Sweden," NBER Chapters, in: Reforming the Welfare State: Recovery and Beyond in Sweden, pages 127-158, National Bureau of Economic Research, Inc.
    16. Tomas Kögel, 2005. "On Substituting Consumption Taxes for Unemployment Insurance Contributions to Reduce Unemployment," Discussion Paper Series 2005_11, Department of Economics, Loughborough University, revised Sep 2005.
    17. Aart Gerritsen, 2016. "Equity and Efficiency in Rationed Labor Markets," Working Papers tax-mpg-rps-2016-04, Max Planck Institute for Tax Law and Public Finance.
    18. Thomas Aronsson, 2005. "Environmental Policy, Efficient Taxation and Unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 131-144, March.
    19. Aronsson, Thomas & Persson, Lars & Sjögren, Tomas, 2006. "Optimal Taxation and Transboundary Externalities - Are Endogenous World Market Prices Important?," Umeå Economic Studies 699, Umeå University, Department of Economics.
    20. Hummel, Albert Jan & Jacobs, Bas, 2023. "Optimal income taxation in unionized labor markets," Journal of Public Economics, Elsevier, vol. 220(C).
    21. Gerritsen, Aart, 2017. "Equity and efficiency in rationed labor markets," Journal of Public Economics, Elsevier, vol. 153(C), pages 56-68.
    22. Boeters, Stefan & Böhringer, Christoph & Feil, Michael, 2002. "Taxation and unemployment: an applied general equilibrium approach for Germany," ZEW Discussion Papers 02-39, ZEW - Leibniz Centre for European Economic Research.

  151. Clemens Fuest & Bernd Huber, "undated". "Tax Coordination and Unemployment," EPRU Working Paper Series 97-26, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Tadashi Morita & Yukiko Sawada & Kazuhiro Yamamoto, 2020. "Subsidy competition and imperfect labor markets," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 698-728, June.
    2. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    3. Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2000. "Competing for Capital in a "Lumpy" World," CESifo Working Paper Series 252, CESifo.
    4. Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
    5. Fuest, Clemens & Huber, Bernd, 2000. "Is tax progression really good for employment? A model with endogenous hours of work," Munich Reprints in Economics 20296, University of Munich, Department of Economics.
    6. Sangwha Shin & Sang-Hyun Kim, 2022. "Tax Competition under Imperfect Labor Market," Korean Economic Review, Korean Economic Association, vol. 38, pages 141-166.
    7. Boeters, Stefan, 2002. "Tax Progressivity and the Trade Union's Fallback-Option," ZEW Discussion Papers 02-15, ZEW - Leibniz Centre for European Economic Research.
    8. Erkki Koskela & Ronnie Schöb, 2000. "Optimal Factor Income Taxation in the Presence of Unemployment," CESifo Working Paper Series 279, CESifo.
    9. canegrati, emanuele, 2006. "The Single-Mindedness Theory: Micro-foundation and Applications to Social Security Systems," MPRA Paper 1223, University Library of Munich, Germany.
    10. MORITA Tadashi & SAWADA Yukiko & YAMAMOTO Kazuhiro, 2016. "Subsidy Competition, Imperfect Labor Market, and Endogenous Entry of Firms," Discussion papers 16096, Research Institute of Economy, Trade and Industry (RIETI).
    11. Nadine Riedel, 2011. "Taxing multi-nationals under union wage bargaining," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 399-421, August.
    12. Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2016. "Who gains from capital market integration? Tax competition between unionized and non‐unionized countries," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(1), pages 76-110, February.
    13. Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric capital-tax competition, unemployment and losses from capital market integration," Volkswirtschaftliche Diskussionsbeiträge 137-09, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    14. MORITA Tadashi & OGAWA Yoshitomo & ONO Yoshiyasu, 2017. "Corporate Tax Competition in the Presence of Unemployment," Discussion papers 17118, Research Institute of Economy, Trade and Industry (RIETI).
    15. Kjetil Bjorvatn & Guttorm Schjelderup, 2002. "Tax Competition and International Public Goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(2), pages 111-120, March.
    16. Ogawa, Hikaru & Sato, Yasuhiro & Tamai, Toshiki, 2006. "A note on unemployment and capital tax competition," Journal of Urban Economics, Elsevier, vol. 60(2), pages 350-356, September.
    17. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
    18. Canegrati, Emanuele, 2007. "The Single-Mindedness of Labor Unions: Theory and Empirical Evidence," MPRA Paper 1398, University Library of Munich, Germany.
    19. Haufler, Andreas & Mittermaier, Ferdinand, 2011. "Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment," Munich Reprints in Economics 20404, University of Munich, Department of Economics.
    20. Aronsson, Thomas & Sjogren, Tomas, 2004. "Efficient taxation, wage bargaining and policy coordination," Journal of Public Economics, Elsevier, vol. 88(12), pages 2711-2725, December.
    21. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
    22. Ulrich Hange, 2003. "Education Policy and Mobility: Some Basic Results," CESifo Working Paper Series 937, CESifo.
    23. Thomas Eichner & Marco Runkel, 2006. "Corporate Income Taxation of Multinationals and Unemployment," CESifo Working Paper Series 1868, CESifo.
    24. Boeters, Stefan, 2001. "Green tax reform and employment: the interaction of profit and factor taxes," ZEW Discussion Papers 01-45, ZEW - Leibniz Centre for European Economic Research.
    25. Thomas Eichner & Thorsten Upmann, 2012. "Labor markets and capital tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 203-215, April.
    26. Nelly Exbrayat, 2008. "The Impact of Trade Integration and Agglomeration Economies on Tax Interactions : Evidence from OECD Countries," Post-Print hal-00270067, HAL.
    27. Aronsson, Thomas & Wehke, Sven, 2008. "Public goods, unemployment and policy coordination," Regional Science and Urban Economics, Elsevier, vol. 38(3), pages 285-298, May.
    28. Yasuhiro Sato, 2009. "Capital tax competition and search unemployment," Papers in Regional Science, Wiley Blackwell, vol. 88(4), pages 749-764, November.
    29. Andrea Schneider, 2017. "Corporate Taxation of Heterogeneous Firms and the Welfare Effects of Labour Unions," The World Economy, Wiley Blackwell, vol. 40(4), pages 703-714, April.
    30. Pauser, Johannes, 2013. "Capital mobility, imperfect labour markets, and the provision of public goods," IAB-Discussion Paper 201309, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    31. Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1480-1503, November.
    32. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
    33. canegrati, emanuele, 2007. "The single-mindedness of labor unions when transfers are not Lump-Sum," MPRA Paper 2320, University Library of Munich, Germany.
    34. canegrati, emanuele, 2006. "The Single Mindedness Theory of Labor Unions," MPRA Paper 1224, University Library of Munich, Germany.
    35. Manuel Leite–Monteiro & Maurice Marchand & Pierre Pestieau, 2003. "Employment Subsidy with Capital Mobility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 327-344, April.
    36. Emanuele Canegrati, 2008. "The Single Mindedness Theory Micro-foundation and Application to Labor Market," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 20.
    37. Robert Fenge & Max Friese, 2018. "Should Unemployment Insurance be Centralized in a State Union?," CESifo Working Paper Series 6898, CESifo.
    38. Canegrati, Emanuele, 2007. "On redistribution effects of public debt amongst single-minded generations," MPRA Paper 2254, University Library of Munich, Germany.
    39. John P. Hutton & Anna Ruocco, "undated". "Can Tax Progression Raise Employment? A Study of Four European Countries," Discussion Papers 99/21, Department of Economics, University of York.
    40. Oliver Lorz & Frank Stähler, 2001. "Who is afraid of capital mobility? on taxation of labor income and the level of public services in an open economy," Journal of Economics, Springer, vol. 74(1), pages 79-101, February.
    41. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, vol. 88(6), pages 1187-1214, June.

  152. Clemens Fuest & Bernd Huber & Søren Bo Nielsen, "undated". "Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?," EPRU Working Paper Series 00-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    2. Michael Pfaffermayr & Matthias Stöckl & Hannes Winner, 2012. "Capital Structure, Corporate Taxation and Firm Age," WIFO Working Papers 424, WIFO.
    3. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    4. Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    5. Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
    6. Clemens Fuest & Bernd Huber & Philipp Tillessen, 2003. "Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets," CESifo Working Paper Series 872, CESifo.
    7. Simon C. Parker, 2010. "Contracting Out, Public Policy And Entrepreneurship," Scottish Journal of Political Economy, Scottish Economic Society, vol. 57(2), pages 119-144, May.
    8. Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.

  153. Clemens Fuest & Bernd Huber, "undated". "Tax Progression and Human Capital in Imperfect Labour Markets," EPRU Working Paper Series 98-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. van Ewijk, Casper & Tang, Paul J.G., 2007. "Unions, progressive taxes, and education subsidies," European Journal of Political Economy, Elsevier, vol. 23(4), pages 1119-1139, December.
    2. Dirk Schindler, 2011. "Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered," German Economic Review, Verein für Socialpolitik, vol. 12(1), pages 59-84, February.
    3. Bohringer, Christoph & Boeters, Stefan & Feil, Michael, 2005. "Taxation and unemployment: an applied general equilibrium approach," Economic Modelling, Elsevier, vol. 22(1), pages 81-108, January.
    4. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.
    5. Boeters, Stefan, 2011. "Optimal tax progressivity in unionised labour markets: What are the driving forces?," Economic Modelling, Elsevier, vol. 28(5), pages 2282-2295, September.
    6. Hungerbuhler, Mathias, 2007. "Tax progression and training in a matching framework," Labour Economics, Elsevier, vol. 14(2), pages 185-200, April.
    7. Wöhlbier, Florian, 2002. "Subsidising Education with Unionised Labour Markets," Discussion Papers in Economics 7, University of Munich, Department of Economics.
    8. Boeters, Stefan & Böhringer, Christoph & Feil, Michael, 2002. "Taxation and unemployment: an applied general equilibrium approach for Germany," ZEW Discussion Papers 02-39, ZEW - Leibniz Centre for European Economic Research.

Articles

  1. Fuest, Clemens & Gründler, Klaus & Potrafke, Niklas & Ruthardt, Fabian, 2024. "Read my lips? Taxes and elections," Journal of Public Economics, Elsevier, vol. 236(C).
    See citations under working paper version above.
  2. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    See citations under working paper version above.
  3. Fuest, Clemens & Immel, Lea & Neumeier, Florian & Peichl, Andreas, 2023. "Does expert information affect citizens’ attitudes toward Corona policies? Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 78(C).
    See citations under working paper version above.
  4. Florian Dorn & Sahamoddin Khailaie & Marc Stoeckli & Sebastian C. Binder & Tanmay Mitra & Berit Lange & Stefan Lautenbacher & Andreas Peichl & Patrizio Vanella & Timo Wollmershäuser & Clemens Fuest & , 2023. "The common interests of health protection and the economy: evidence from scenario calculations of COVID-19 containment policies," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 24(1), pages 67-74, February.
    See citations under working paper version above.
  5. Fuest, Clemens & Meier, Volker, 2023. "Sustainable finance and climate change: Wasteful but a political commitment device?," Journal of Environmental Economics and Management, Elsevier, vol. 118(C).
    See citations under working paper version above.
  6. Dorn, Florian & Lange, Berit & Braml, Martin & Gstrein, David & Nyirenda, John L.Z. & Vanella, Patrizio & Winter, Joachim & Fuest, Clemens & Krause, Gérard, 2023. "The challenge of estimating the direct and indirect effects of COVID-19 interventions – Toward an integrated economic and epidemiological approach," Economics & Human Biology, Elsevier, vol. 49(C).
    See citations under working paper version above.
  7. Fuest Clemens & Jäger Simon, 2023. "Können höhere Löhne zur Überwindung des Fachkräftemangels beitragen?," Wirtschaftsdienst, Sciendo, vol. 103(4), pages 253-258, April.

    Cited by:

    1. Kroczek, Martin & Koch, Andreas, 2024. "The reaction of wages to skill shortage in nursing," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302406, Verein für Socialpolitik / German Economic Association.

  8. Clemens Fuest & Felix Hugger & Samina Sultan & Jing Xing, 2022. "What drives Chinese overseas M&A investment? Evidence from micro data," Review of International Economics, Wiley Blackwell, vol. 30(1), pages 306-344, February.
    See citations under working paper version above.
  9. Florian Dorn & Clemens Fuest & Niklas Potrafke, 2022. "Trade openness and income inequality: New empirical evidence," Economic Inquiry, Western Economic Association International, vol. 60(1), pages 202-223, January.
    See citations under working paper version above.
  10. Fuest Clemens & Meier Volker, 2022. "Green Finance and the EU-Taxonomy for Sustainable Activities: Why Using More Direct Environmental Policy Tools Is Preferable," The Economists' Voice, De Gruyter, vol. 19(2), pages 261-266, December.

    Cited by:

    1. Vlad STOICESCU & Catalin VRABIE & Teodora BITOIU, 2023. "Energy ecosystems layered over hydrogen valleys for sustainable smart communities. Strategic framework for the Green Deal Industrial Plan implementation in Romania," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, Faculty of Public Administration, National University of Political Studies & Public Administration, vol. 11, pages 443-498, June.

  11. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm, 2022. "EEAG Report 2022: Executive Summary," EEAG Report on the European Economy, CESifo, vol. 0, pages 5-8, March.

    Cited by:

    1. Gao, Zhenghui & Alshehri, Khaled & Li, Yuan & Qian, Hang & Sapsford, Devin & Cleall, Peter & Harbottle, Michael, 2022. "Advances in biological techniques for sustainable lignocellulosic waste utilization in biogas production," Renewable and Sustainable Energy Reviews, Elsevier, vol. 170(C).

  12. Fuest Clemens & Neumeier Florian & Stöhlker Daniel, 2022. "Der Tankrabatt: Haben die Mineralölkonzerne die Steuersenkung an die Kunden weitergegeben?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 23(2), pages 74-80, June.

    Cited by:

    1. Losert, Jakob & Paetzold, Jörg & Liebensteiner, Mario & Necker, Sarah & Neumeier, Florian & Wichert, Sebastian, 2024. "Almost Fare Free: Impact of a Public-Transport Climate Ticket on Mobility and Infrastructure Quality," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302337, Verein für Socialpolitik / German Economic Association.
    2. Frederik von Waldow & Heike Link, 2024. "Spatial Competition and Pass-through of Fuel Taxes: Evidence from a Quasi-natural Experiment in Germany," Discussion Papers of DIW Berlin 2086, DIW Berlin, German Institute for Economic Research.
    3. Tsanko, Ilona, 2024. "Consumers' response to price increases: Evidence from gasoline markets," ZEW Discussion Papers 24-020, ZEW - Leibniz Centre for European Economic Research.
    4. Jonas Dovern & Johannes Frank & Alexander Glas & Lena Müller & Daniel Perico Ortiz, 2022. "Estimating Pass-Through Rates for the 2022 Tax Reduction on Fuel Prices in Germany," CESifo Working Paper Series 9963, CESifo.
    5. Jacek Kulawik & Michał Soliwoda & Agnieszka Kurdyś-Kujawska & Justyna Herda-Kopańska & Cezary Klimkowski, 2023. "Cost of Energy Consumption and Return of Excise Tax on Motor Fuels vs. the Durability of Operations and Financial Sustainability in Polish Agriculture," Energies, MDPI, vol. 17(1), pages 1-22, December.
    6. Mats Petter Kahl, 2023. "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics 419, University of Lüneburg, Institute of Economics.
    7. Mario Liebensteiner & Jakob Losert & Sarah Necker & Florian Neumeier & Jörg Paetzold & Sebastian Wichert, 2024. "Almost Fare Free: Impact of a Cheap Public Transport Ticket on Mobility Patterns and Infrastructure Quality," CESifo Working Paper Series 11229, CESifo.
    8. Drolsbach, Chiara Patricia & Gail, Maximilian Maurice & Klotz, Phil-Adrian, 2023. "Pass-through of temporary fuel tax reductions: Evidence from Europe," Energy Policy, Elsevier, vol. 183(C).
    9. Kahl, Mats Petter, 2024. "Was the German fuel discount passed on to consumers?," Energy Economics, Elsevier, vol. 138(C).
    10. Klotz, Phil-Adrian & Daniel, Theresa & Gail, Maximilian Maurice, 2024. "The Impact of Public Transport Subsidies on Highway Traffic: Evidence from Germany," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302401, Verein für Socialpolitik / German Economic Association.

  13. Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022. "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
    See citations under working paper version above.
  14. Clemens Fuest & Volker Meier, 2022. "Green Finance, die EU-Taxonomie für nachhaltige Aktivitäten und der Klimaschutz: Eine wohlfahrtsökonomische Analyse," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(05), pages 03-05, May.

    Cited by:

    1. Greitens Jan, 2023. "Sustainable Finance and Small and Medium Enterprises: Germany’s Bank-Based Financial System and EU Disclosure Requirements," Intereconomics: Review of European Economic Policy, Sciendo, vol. 58(4), pages 222-226, July.

  15. Daniela Arlia & Mathias Dolls & Clemens Fuest & David Gstrein & Carla Krolage & Florian Neumeier, 2022. "Entwicklungen am Berliner Immobilienmarkt ein Jahr nach dem Mietendeckel," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(04), pages 50-55, April.

    Cited by:

    1. Dolls, Mathias & Schüle, Paul & Windsteiger, Lisa, 2022. "Affecting Public Support for Economic Policies: Evidence from a Survey Experiment about Rent Control in Germany," VfS Annual Conference 2022 (Basel): Big Data in Economics 264060, Verein für Socialpolitik / German Economic Association.

  16. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm, 2022. "EEAG Report 2022: Recommendations for Europe," EEAG Report on the European Economy, CESifo, vol. 0, pages 1-4, March.

    Cited by:

    1. Gao, Zhenghui & Alshehri, Khaled & Li, Yuan & Qian, Hang & Sapsford, Devin & Cleall, Peter & Harbottle, Michael, 2022. "Advances in biological techniques for sustainable lignocellulosic waste utilization in biogas production," Renewable and Sustainable Energy Reviews, Elsevier, vol. 170(C).

  17. Florian Dorn & Lisandra Flach & Clemens Fuest & Lisa Scheckenhofer, 2022. "Langfristige Effekte von Deglobalisierung und Handelskriegen auf die deutsche Wirtschaft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(09), pages 27-34, September.

    Cited by:

    1. Rotte, Ralph, 2024. "Neue Reaktortechnologien, strategische Deglobalisierung und "Tech Wars": Kontraproduktive Folgen für das nukleare Nonproliferations- und Verifikationsregime?," SocArXiv 45wh7_v1, Center for Open Science.
    2. Rotte, Ralph, 2024. "Neue Reaktortechnologien, strategische Deglobalisierung und "Tech Wars": Kontraproduktive Folgen für das nukleare Nonproliferations- und Verifikationsregime?," SocArXiv 45wh7, Center for Open Science.
    3. Bernhardt, Lea & Haustein, Erik & Lagemann, Andreas, 2024. "Hamburg 2040: Ein Fortschrittsbericht zur Standortentwicklung," HWWI Studies, Hamburg Institute of International Economics (HWWI), volume 2, number 300518.
    4. Andreas Baur, 2024. "Geoeconomics and Foreign Economic Policy – Quo Vadis EU?," EconPol Policy Brief 63, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  18. Clemens Fuest & Felix Hugger & Florian Neumeier, 2022. "Die Aufkommenseffekte einer globalen effektiven Mindeststeuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(04), pages 41-49, April.

    Cited by:

    1. Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.

  19. Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2022. "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," National Tax Journal, University of Chicago Press, vol. 75(3), pages 481-515.
    See citations under working paper version above.
  20. Mathias Dolls & Clemens Fuest & Andreas Peichl & Christian Wittneben, 2022. "Fiscal Consolidation and Automatic Stabilization: New Results," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(3), pages 420-450, September.
    See citations under working paper version above.
  21. Clemens Fuest, 2021. "The NGEU Economic Recovery Fund," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(01), pages 03-08, January.

    Cited by:

    1. Karsten Staehr & Katri Urke, 2022. "The European structural and investment funds and public investment in the EU countries," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 49(4), pages 1031-1062, November.
    2. Hinsche, Isabelle Cathérine, 2021. "A greenium for the next generation EU green bonds: Analysis of a potential green bond premium and its drivers," CFS Working Paper Series 663, Center for Financial Studies (CFS).
    3. Wifo, 2021. "WIFO-Monatsberichte, Heft 4/2021," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), April.
    4. Heinz Handler, 2022. "Krisengeprüftes Europa — auf dem Weg zu einer Patchwork-Union? [Crisis-tested Europe — Towards a Patchwork Union?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(2), pages 139-146, February.
    5. Antonia Díaz, 2021. "The EU Budget and the Role of Public Goods," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 22(02), pages 35-38, March.
    6. Ad Riet, 2024. "The rise of common public debt in Europe: a new chapter in fiscal integration?," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 41(2), pages 617-638, July.
    7. Kevin Cullinane & Hercules Haralambides, 2021. "Global trends in maritime and port economics: the COVID-19 pandemic and beyond," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 23(3), pages 369-380, September.
    8. Vasco Capela Tavares & Fernando Tavares & Eulália Santos, 2022. "The Value of Farmland and Its Determinants—The Current State of the Art," Land, MDPI, vol. 11(11), pages 1-14, October.
    9. Julia Bachtrögler-Unger & Margit Schratzenstaller & Franz Sinabell, 2021. "Der europäische COVID-19-Aufbauplan," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), pages 321-334, April.

  22. Clemens Fuest & Daniel Gros, 2021. "Impfstoffe: Wie man marktbasierte Anreize nutzt, um die Produktion hochzufahren," ifo Schnelldienst Digital, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(03), pages 01-02, January.

    Cited by:

    1. Ockenfels Axel, 2021. "Marktdesign für eine resiliente Impfstoff-produktion," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 22(3), pages 259-269, September.
    2. Veronika Grimm & Franziska K. Lembcke & Milena Schwarz, 2021. "Impffortschritt in Deutschland und der Welt: Chancen und Risiken [Opportunities and Risks of Vaccination Progress]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 266-275, April.

  23. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2021. "Chapter 4: Business Investment," EEAG Report on the European Economy, CESifo, vol. 0, pages 50-56, February.

    Cited by:

    1. Esparcia, Carlos & Jareño, Francisco & Umar, Zaghum, 2022. "Revisiting the safe haven role of Gold across time and frequencies during the COVID-19 pandemic," The North American Journal of Economics and Finance, Elsevier, vol. 61(C).
    2. Lorenzo Nalin & Giuliano Toshiro Yajima, 2021. "Commodities fluctuations, cross border flows and financial innovation: A stock‐flow analysis," Metroeconomica, Wiley Blackwell, vol. 72(3), pages 539-579, July.

  24. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2021. "EEAG Report 2021: Executive Summary," EEAG Report on the European Economy, CESifo, vol. 0, pages 7-9, February.

    Cited by:

    1. Frédéric Dutheil & Maelys Clinchamps & Julien S. Baker & Rashmi Supriya & Alistair Cole & Yang Gao & Valentin Navel, 2022. "Financial Burden and Shortage of Respiratory Rehabilitation for SARS-CoV-2 Survivors: The Next Step of the Pandemic?," JRFM, MDPI, vol. 15(1), pages 1-5, January.
    2. Mann, Samuel, 2021. "Transgender employment and gender marker laws," Labour Economics, Elsevier, vol. 73(C).
    3. Selerio, Egberto & Maglasang, Renan, 2021. "Minimizing production loss consequent to disasters using a subsidy optimization model: a pandemic case," Structural Change and Economic Dynamics, Elsevier, vol. 58(C), pages 112-124.

  25. Mathias Dolls & Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "Ein Jahr Mietendeckel: Wie hat sich der Berliner Immobilienmarkt entwickelt?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(03), pages 26-32, March.

    Cited by:

    1. Dolls, Mathias & Schüle, Paul & Windsteiger, Lisa, 2022. "Affecting Public Support for Economic Policies: Evidence from a Survey Experiment about Rent Control in Germany," VfS Annual Conference 2022 (Basel): Big Data in Economics 264060, Verein für Socialpolitik / German Economic Association.
    2. Blesse, Sebastian & Heinemann, Friedrich & Krieger, Tommy, 2021. "Informationsdefizite als Hindernis rationaler Wirtschaftspolitik: Ausmass, Ursachen und Gegenstrategien. Eine Studie mit Unterstützung der Brigitte Strube Stiftung," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 241989.

  26. Clemens Fuest & Florian Neumeier & Andreas Peichl, 2021. "Hat die Mehrwertsteuersenkung den Konsum belebt?," ifo Schnelldienst Digital, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(01), pages 01-06, January.

    Cited by:

    1. Victoria Baudisch & Matthias Neuenkirch, 2023. "Costly, but (Relatively) Ineffective? An Assessment of Germany’s Temporary VAT Rate Reduction during the Covid-19 Pandemic," CESifo Working Paper Series 10417, CESifo.
    2. Winfried Koeniger & Peter Kress, 2024. "The Effect of Unconventional Fiscal Policy on Consumption – New Evidence Based on Transactional Data," CESifo Working Paper Series 11440, CESifo.
    3. Marius Clemens & Werner Röger, 2021. "Temporary VAT Reduction during the Lockdown," Discussion Papers of DIW Berlin 1944, DIW Berlin, German Institute for Economic Research.
    4. Clemens, Marius & Röger, Werner, 2021. "Temporary VAT Reduction during the Lockdown - Evidence from Germany," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242459, Verein für Socialpolitik / German Economic Association.
    5. Ruediger Bachmann & Benjamin Born & Olga Goldfayn-Frank & Georgi Kocharkov & Ralph Luetticke & Michael Weber & Michael Weber, 2021. "A Temporary VAT Cut as Unconventional Fiscal Policy," CESifo Working Paper Series 9399, CESifo.

  27. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2021. "EEAG Report 2021: Recommendations for Europe," EEAG Report on the European Economy, CESifo, vol. 0, pages 05-06, February.

    Cited by:

    1. Mann, Samuel, 2021. "Transgender employment and gender marker laws," Labour Economics, Elsevier, vol. 73(C).
    2. Elżbieta Macioszek & Anna Granà, 2021. "The Analysis of the Factors Influencing the Severity of Bicyclist Injury in Bicyclist-Vehicle Crashes," Sustainability, MDPI, vol. 14(1), pages 1-23, December.

  28. Florian Dorn & Fuest Clemens & Florian Neumeier & Michael Stimmelmayr, 2021. "Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(10), pages 03-11, October.

    Cited by:

    1. Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
    2. Clemens Fuest, 2021. "Finanzpolitik in der neuen Legislaturperiode: Auf wirtschaftliche Erholung und Wachstum setzen!," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(10), pages 754-758, October.
    3. Jens Südekum, 2021. "Wirtschaftspolitische Differenzen und mögliche Kompromisse für die nächste Bundesregierung," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(10), pages 761-765, October.
    4. Michael Funke & Raphael Terasa, 2022. "Temporary Super Depreciation Allowances for Green and Digital Investments," CESifo Working Paper Series 9838, CESifo.
    5. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.

  29. Florian Dorn & Clemens Fuest, 2021. "Next Generation EU: Chancen und Risiken des europäischen Fonds für die wirtschaftliche Erholung nach der Corona-Krise," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(2), pages 78-81, February.

    Cited by:

    1. Hinsche, Isabelle Cathérine, 2021. "A greenium for the next generation EU green bonds: Analysis of a potential green bond premium and its drivers," CFS Working Paper Series 663, Center for Financial Studies (CFS).

  30. Clemens Fuest & Johanna Hey & Christoph Spengel, 2021. "Vorschläge für eine Reform der Immobilienbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(12), pages 31-38, December.

    Cited by:

    1. Maiterth, Ralf & Piper, Yuri & Sureth, Caren, 2024. "Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien," arqus Discussion Papers in Quantitative Tax Research 286, arqus - Arbeitskreis Quantitative Steuerlehre.

  31. Clemens Fuest & Jürgen Matthes & Peter Buerstedde & Henrik Uterwedde & Marc Lehnfeld & Hubert Fromlet & Torsten Graap & Peter Sparding & Markus Taube, 2021. "Restart nach Corona: Krisenpakete im Vergleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(12), pages 03-30, December.

    Cited by:

    1. Ratchford, Brian & Soysal, Gonca & Zentner, Alejandro & Gauri, Dinesh K., 2022. "Online and offline retailing: What we know and directions for future research," Journal of Retailing, Elsevier, vol. 98(1), pages 152-177.

  32. Florian Dorn & Clemens Fuest & David Gstrein & Andreas Peichl & Marc Stöckli, 2020. "Corona-Infektionen und die Dunkelziffer: Vergleichen wir Äpfel mit Birnen?," ifo Schnelldienst Digital, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(12), pages 01-05, October.

    Cited by:

    1. Marius Clemens & Geraldine Dany-Knedlik & Simon Junker & Claus Michelsen, 2020. "Die Corona-Krise kommt mit Wucht zurück," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(11), pages 896-898, November.

  33. Torben M. Andersen & Giuseppe Bertola & Clemens Fuest & Cecilia Garcia-Peñalosa & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "Chapter 1: Economic Developments around the World: Corona Crisis Leads to Worst Recession in 90 Years," EEAG Report on the European Economy, CESifo, vol. 0, pages 3-8, July.

    Cited by:

    1. Calabrò, Andrea & Frank, Hermann & Minichilli, Alessandro & Suess-Reyes, Julia, 2021. "Business families in times of crises: The backbone of family firm resilience and continuity," Journal of Family Business Strategy, Elsevier, vol. 12(2).

  34. Clemens Fuest & Timo Wollmershäuser, 2020. "Niedrigzinsen: Ursachen und wirtschaftspolitische Implikationen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(1), pages 9-12, January.

    Cited by:

    1. Michael Andreasch & Marc Peter Radke & Manuel Rupprecht, 2020. "Renditen privater Haushalte nach Vermögensgruppen — Deutschland versus Österreich [Real Returns of Private Households with Different Financial Assets — A Comparison of Germany and Austria]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(6), pages 446-453, June.
    2. Jens Boysen-Hogrefe, 2021. "Trendwende in der demografischen Abhängigkeitsquote — Folgen für das Zinsniveau?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 316-318, April.

  35. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "Nach dem großen Einbruch: Ein Konjunkturprogramm zur Stützung und Erholung der Wirtschaft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(07), pages 03-12, July.

    Cited by:

    1. Katrin Demmelhuber & Stefan Sauer & Klaus Wohlrabe, 2020. "Branchen im Fokus: Kfz-Einzelhandel," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(08), pages 67-69, August.
    2. Wohlrabe, Klaus & Rathje, Ann-Christin & Rumscheidt, Sabine & Boumans, Dorine & Hannich, Ute & Heinemann, Friedrich & Birkholz, Carlo & Nover, Justus, 2020. "Die Widerstandsfähigkeit der deutschen Wirtschaft in der Corona-Pandemie: Jahresmonitor der Stiftung Familienunternehmen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250011.

  36. Lars P. Feld & Martin Beznoska & Oliver Holtemöller & Hans-Peter Burghof & Ulrike Neyer & Clemens Fuest & Friedrich Heinemann & Thomas König, 2020. "Rekordschulden gegen Corona-Folgen – was kann sich der Staat leisten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(08), pages 03-32, August.

    Cited by:

    1. Scherf, Wolfgang, 2021. "Staatsverschuldung und Globalsteuerung," Finanzwissenschaftliche Arbeitspapiere 106, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.

  37. Torben M. Andersen & Giuseppe Bertola & Cecilia Garcia-Peñalosa & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "Chapter 4: Taxing Mobile Jobs and People," EEAG Report on the European Economy, CESifo, vol. 0, pages 70-91, March.

    Cited by:

    1. Nazari-Heris, Morteza & Loni, Abdolah & Asadi, Somayeh & Mohammadi-ivatloo, Behnam, 2022. "Toward social equity access and mobile charging stations for electric vehicles: A case study in Los Angeles," Applied Energy, Elsevier, vol. 311(C).
    2. Saifur Rahman Chowdhury & Tachlima Chowdhury Sunna & Shakil Ahmed, 2021. "Telemedicine is an important aspect of healthcare services amid COVID‐19 outbreak: Its barriers in Bangladesh and strategies to overcome," International Journal of Health Planning and Management, Wiley Blackwell, vol. 36(1), pages 4-12, January.

  38. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(02), pages 38-46, July.

    Cited by:

    1. Scholl, Christoph, 2022. "COVID-19 and the GDP fall in Germany: A Business Cycle Accounting Approach," MPRA Paper 111570, University Library of Munich, Germany.

  39. Florian Dorn & Clemens Fuest & Marcell Göttert & Carla Krolage & Stefan Lautenbacher & Sebastian Link & Andreas Peichl & Magnus Reif & Stefan Sauer & Marc Stöckli & Klaus Wohlrabe & Timo Wollmershäuse, 2020. "Die volkswirtschaftlichen Kosten des Corona-Shutdown für Deutschland: Eine Szenarienrechnung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(04), pages 29-35, April.

    Cited by:

    1. Ronny Freier & René Geißler, 2020. "Kommunale Finanzen in der Corona-Krise: Effekte und Reaktionen [Municipal Finances in the Corona Crisis: Effects and Reactions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(5), pages 356-363, May.
    2. Donsimoni Jean Roch & Glawion René & Plachter Bodo & Wälde Klaus, 2020. "Projecting the spread of COVID-19 for Germany," German Economic Review, De Gruyter, vol. 21(2), pages 181-216, June.
    3. Werner Gleißner & Florian Follert & Frank Daumann & Frank Leibbrand, 2021. "EU’s Ordering of COVID-19 Vaccine Doses: Political Decision-Making under Uncertainty," IJERPH, MDPI, vol. 18(4), pages 1-12, February.
    4. Jean Roch Donsimoni & René Glawion & Bodo Plachter & Klaus Wälde, 2020. "Projektion der COVID19 -Epidemie in Deutschland," Working Papers 2005, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
    5. Klaus-Dirk Henke, 2020. "Das EU-Budget in der Corona-Krise," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(6), pages 407-410, June.
    6. Heinz Gebhardt & Lars-H. Siemers, 2020. "Staatsfinanzen in der Corona-Krise: Günstige Bedingungen sichern Handlungsfähigkeit [The German Public Finances in the COVID-19 Pandemic]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(7), pages 501-506, July.
    7. Stefan Sauer & Klaus Wohlrabe, 2020. "Konjunkturumfragen im Fokus: Deutsche Wirtschaft in Corona-Schockstarre," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(04), pages 44-47, April.
    8. Johannes Blum & Martin Mosler & Niklas Potrafke & Fabian Ruthardt, 2020. "Ökonomenpanel: Wie bewerten Ökonom*innen die wirtschaftspolitischen Reaktionen auf die Coronakrise?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(04), pages 48-51, April.
    9. Ronja Demel & Francesco Grassi & Yasaman Rafiee & Michael R. Waldmann & Annekathrin Schacht, 2022. "How German and Italian Laypeople Reason about Distributive Shortages during COVID-19," IJERPH, MDPI, vol. 19(19), pages 1-18, September.
    10. Martin Braml & Feodora Teti & Rahel Aichele, 2020. "Apotheke der Welt oder am Tropf der Weltwirtschaft? Deutschlands Außenhandel auf dem Markt für Arzneien und medizinische Ausrüstungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(05), pages 35-42, May.
    11. Simon Litsche & Stefan Sauer & Klaus Wohlrabe, 2020. "Konjunkturumfragen im Fokus: Coronakrise trifft deutsche Wirtschaft mit voller Wucht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(05), pages 57-61, May.
    12. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "Nach dem großen Einbruch: Ein Konjunkturprogramm zur Stützung und Erholung der Wirtschaft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(07), pages 03-12, July.
    13. Axel Börsch-Supan & Johannes Rausch, 2020. "Corona-Pandemie: Auswirkungen auf die gesetzliche Rentenversicherung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(04), pages 36-43, April.

  40. Florian Dorn & Sahamoddin Khailaie & Marc Stöckli & Sebastian Binder & Berit Lange & Patrizio Vanella & Timo Wollmershäuser & Andreas Peichl & Clemens Fuest & Michael Meyer-Hermann, 2020. "Das gemeinsame Interesse von Gesundheit und Wirtschaft: Eine Szenarienrechnung zur Eindämmung der Corona- Pandemie," ifo Schnelldienst Digital, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(06), pages 01-09, May.

    Cited by:

    1. Philipp Hauser & David Schönheit & Hendrik Scharf & Carl-Philipp Anke & Dominik Möst, 2021. "Covid-19’s Impact on European Power Sectors: An Econometric Analysis," Energies, MDPI, vol. 14(6), pages 1-17, March.
    2. Serra-Garcia, Marta & Szech, Nora, 2021. "Understanding Demand for COVID-19 Antibody Testing," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242410, Verein für Socialpolitik / German Economic Association.
    3. Kevin Kloiber & Manuel Menkhoff & Sascha Möhrle & Andreas Peichl, 2021. "Städte sind stärker von den wirtschaftlichen Folgen der Coronakrise betroffen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(05), pages 53-58, May.

  41. Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier & Daniel Stöhlker, 2020. "Ökonomische Effekte des Berliner Mietendeckels," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(03), pages 33-38, March.

    Cited by:

  42. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020. "Die Preiseffekte der Mehrwertsteuersenkung in deutschen Supermärkten: Eine Analyse für mehr als 60 000 Produkte," ifo Schnelldienst Digital, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(13), pages 01-05, November.

    Cited by:

    1. Josef Baumgartner & Jürgen Bierbaumer & Sandra Bilek-Steindl & Benjamin Bittschi & Christine Mayrhuber & Stefan Schiman, 2022. "COVID-19-Pandemie, Materialengpässe und Preissteigerungen prägen die Konjunktur. Die österreichische Wirtschaft im Jahr 2021," WIFO Monatsberichte (monthly reports), WIFO, vol. 95(4), pages 247-262, April.
    2. Timo Wollmershäuser & Marcell Göttert & Christian Grimme & Stefan Lautenbacher & Robert Lehmann & Sebastian Link & Manuel Menkhoff & Sascha Möhrle & Ann-Christin Rathje & Magnus Reif & Pauliina Sandqv, 2020. "ifo Konjunkturprognose Winter 2020: Das Coronavirus schlägt zurück – erneuter Shutdown bremst Konjunktur ein zweites Mal aus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(Sonderaus), pages 03-61, December.

  43. Torben M. Andersen & Giuseppe Bertola & Cecilia Garcia-Peñalosa & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "Chapter 2: Digital and Technical Transformation," EEAG Report on the European Economy, CESifo, vol. 0, pages 38-55, March.

    Cited by:

    1. Yu Song & Chenfei Qian & Susan Pickard, 2021. "Age-Related Digital Divide during the COVID-19 Pandemic in China," IJERPH, MDPI, vol. 18(21), pages 1-13, October.
    2. Sörries, Bernd & Franken, Matthias & Baischew, Dajan & Lucidi, Stefano, 2020. "Einfluss von Versorgungsauflagen auf die Mobilfunkabdeckung in der EU," WIK Discussion Papers 470, WIK Wissenschaftliches Institut für Infrastruktur und Kommunikationsdienste GmbH.
    3. Tandon, Anushree & Dhir, Amandeep & Islam, Nazrul & Talwar, Shalini & Mäntymäki, Matti, 2021. "Psychological and behavioral outcomes of social media-induced fear of missing out at the workplace," Journal of Business Research, Elsevier, vol. 136(C), pages 186-197.
    4. Al Baroudi, Hisham & Awoyomi, Adeola & Patchigolla, Kumar & Jonnalagadda, Kranthi & Anthony, E.J., 2021. "A review of large-scale CO2 shipping and marine emissions management for carbon capture, utilisation and storage," Applied Energy, Elsevier, vol. 287(C).
    5. Zhao, Guilin & Xing, Liudong, 2021. "Reliability analysis of body sensor networks subject to random isolation time," Reliability Engineering and System Safety, Elsevier, vol. 207(C).

  44. Torben M. Andersen & Giuseppe Bertola & Cecilia Garcia-Peñalosa & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "EEAG Report 2020: Recommendations for Europe," EEAG Report on the European Economy, CESifo, vol. 0, pages 1-06, March.

    Cited by:

    1. Li, Yong & Liu, Xianning & Yuan, Yiyi & Li, Jiang & Wang, Lianwen, 2022. "Global analysis of tuberculosis dynamical model and optimal control strategies based on case data in the United States," Applied Mathematics and Computation, Elsevier, vol. 422(C).

  45. Peter Bofinger & Sebastian Dullien & Gabriel Felbermayr & Clemens Fuest & Michael Hüther & Jens Südekum & Beatrice Weder di Mauro, 2020. "Wirtschaftliche Implikationen der Corona-Krise und wirtschaftspolitische Maßnahmen [Economic Implications of the Corona Crisis and Economic Policy Measures]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(4), pages 259-265, April.

    Cited by:

    1. Jan Philipp Fritsche & Patrick Christian Harms, 2020. "Corona-Krise: (Wirtschafts-)politische Perspektiven [Fix the Supply Side! Demand Stimulus Will Not Cure What Ails]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(4), pages 266-271, April.
    2. Hans-Jörg Naumer, 2020. "Schuldentragfähigkeit in der Eurozone bei niedrigen bzw. negativen Zinsen [Debt Sustainability in the Euro Area When Interest Rates Are Low or Negative]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(9), pages 682-686, September.
    3. Klaus-Dirk Henke, 2020. "Das EU-Budget in der Corona-Krise," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(6), pages 407-410, June.
    4. Dirk Grathwohl(Hrsg.), "undated". "Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung: Band 2 [Young Scientists’ Impetus for Empirical Accounting Research: Volume 2]," Duesseldorf Working Papers in Applied Management and Economics 56, Duesseldorf University of Applied Sciences.
    5. Kohlrausch, Bettina & Zucco, Aline & Hövermann, Andreas, 2020. "Verteilungsbericht 2020: Die Einkommensungleichheit wird durch die Corona-Krise noch weiter verstärkt," WSI Reports 62, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    6. Carmen Bachmann & Julia Ertl & Johannes Gebhardt & Christopher Seifert, 2022. "Modelltheoretischer Vergleich zwischen der Immobilienbesteuerung im Privatvermögen und in einer vermögensverwaltenden Kapitalgesellschaft [Model-theoretical comparison between the taxation of priva," Zeitschrift für Immobilienökonomie (German Journal of Real Estate Research), Springer;Gesellschaft für Immobilienwirtschaftliche Forschung e. V., vol. 8(1), pages 1-34, April.
    7. Katarzyna Haverkamp & Petrik Runst & Till Proeger, 2021. "Das Handwerk zwischen Corona-Krise und Rückvermeisterung [The Effects of COVID-19 Induced Lockdown Measures on Market Entry and Exits in the Skilled Crafts Sector]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(3), pages 194-199, March.
    8. Oliver Holtemöller & Stefan Kooths & Claus Michelsen & Torsten Schmidt & Timo Wollmershäuser, 2021. "Gemeinschaftsdiagnose: Pandemie verzögert Aufschwung — Demografie bremst Wachstum [Gemeinschaftsdiagnose: Pandemic Delays Upswing — Demography Slows Growth]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(5), pages 353-357, May.
    9. Julia Bock-Schappelwein & Andrea Egger-Subotitsch & Michael Flotzinger & Gabriele Schmied, 2021. "Vermittlungsaktivitäten der PES in Zeiten von COVID-19," WIFO Studies, WIFO, number 71447, August.

  46. Clemens Fuest & Andreas Peichl, 2020. "Acht Elemente einer grundlegenden Reform des Steuer- und Transfersystems," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(3), pages 162-165, March.

    Cited by:

    1. Sebastian Eichfelder & Jonathan Hoke, 2020. "Steuerpolitik in der COVID-19-Krise [Tax Policy in the COVID-19 Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(10), pages 767-773, October.
    2. Lembcke, Franziska & Nöh, Lukas & Schwarz, Milena, 2021. "Anreizwirkungen des deutschen Steuer- und Transfersystems auf das Erwerbsangebot von Zweitverdienenden," Working Papers 06/2021, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    3. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.

  47. Clemens Fuest, 2020. "EEAG Report 2020: Foreword," EEAG Report on the European Economy, CESifo, vol. 0, pages 01-02, March.

    Cited by:

    1. Li, Yong & Liu, Xianning & Yuan, Yiyi & Li, Jiang & Wang, Lianwen, 2022. "Global analysis of tuberculosis dynamical model and optimal control strategies based on case data in the United States," Applied Mathematics and Computation, Elsevier, vol. 422(C).

  48. Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1608-1630, December.
    See citations under working paper version above.
  49. Torben M. Andersen & Giuseppe Bertola & Cecilia Garcia-Peñalosa & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2020. "EEAG Report 2020: Executive Summary," EEAG Report on the European Economy, CESifo, vol. 0, pages 7-9, March.

    Cited by:

    1. Li, Yong & Liu, Xianning & Yuan, Yiyi & Li, Jiang & Wang, Lianwen, 2022. "Global analysis of tuberculosis dynamical model and optimal control strategies based on case data in the United States," Applied Mathematics and Computation, Elsevier, vol. 422(C).

  50. Florian Dorn & Clemens Fuest & Florian Neumeier & Katrin Demmelhuber & Lea Immel & Carla Krolage & Felix Leiss & Manuel Menkhoff & Andreas Peichl & Stefan Sauer & Paul Schüle & Klaus Wohlrabe, 2020. "Die Auswirkungen der Corona-Pandemie auf die bayerische Wirtschaft: Ergebnisse einer Unternehmensbefragung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(06), pages 56-61, June.

    Cited by:

    1. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(02), pages 38-46, July.
    2. Hamann, Silke & Kropp, Per & Niebuhr, Annekatrin & Roth, Duncan & Sieglen, Georg, 2021. "Die regionalen Arbeitsmarkteffekte der Covid-19-Pandemie: Nicht nur eine Frage der Wirtschaftsstruktur (The COVID-19 pandemics regional labour market effects: more than just a sectoral shock)," IAB-Kurzbericht 202114, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    3. Böhme, Stefan & Burkert, Carola & Carstensen, Jeanette & Eigenhüller, Lutz & Niebuhr, Annekatrin & Roth, Duncan & Sieglen, Georg & Wiethölter, Doris, 2020. "Die Bedeutung der regionalen Wirtschaftsstruktur für die Arbeitsmarkteffekte der Corona-Pandemie - Eine erste Einschätzung," IAB-Forschungsbericht 202015, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  51. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Marcel Fratzscher & Alexander Kriwoluzky & Claus Michelsen & Michael Hüther & Peter Bofinger & Lars P. Feld & Wolf Heinrich Reuter, 2019. "Schuldenbremse — Investitionshemmnis oder Vorbild für Europa? [Debt Brake — Investment Barrier or Role Model for Europe?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(5), pages 307-329, May.

    Cited by:

    1. Johannes Blum & Klaus Gründler & Raphael de Britto Schiller & Niklas Potrafke, 2019. "Die Schuldenbremse in der Diskussion – Teilnehmer des Ökonomenpanels mehrheitlich für Beibehaltung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(22), pages 27-33, November.
    2. Stewen, Iryna & Hoffmann, Mathias & Stiefel, Michael, 2021. "Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment," CEPR Discussion Papers 15912, C.E.P.R. Discussion Papers.

  52. Clemens Fuest & Samina Sultan, 2019. "How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 111-138, March.
    See citations under working paper version above.
  53. Clemens Fuest & Lea Immel, 2019. "Ein zunehmend gespaltenes Land? – Regionale Einkommensunterschiede und die Entwicklung des Gefälles zwischen Stadt und Land sowie West- und Ostdeutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), pages 19-28, August.

    Cited by:

    1. Hülz, Martina & Krätzig, Sebastian & Siegloch, Sebastian & Streng, Martin, 2024. "Multi-dimensionale regionale Ungleichheit in Deutschland: Eine Analyse aus ökonomischer und raumwissenschaftlicher Perspektive," ZEW Discussion Papers 24-015, ZEW - Leibniz Centre for European Economic Research.
    2. Demary, Vera & Röhl, Klaus-Heiner, 2020. "Die Bedeutung der Familienunternehmen für ländliche Räume: Beitrag zum Wohlstand und Zusammenhalt," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250015.
    3. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2020. "30 Jahre Wiedervereinigung: Mehr Mut zur Vielfalt," Argumente zur Marktwirtschaft und Politik 153, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    4. Lea Immel & Andreas Peichl, 2020. "Regionale Ungleichheit in Deutschland: Wo leben die Reichen und wo die Armen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(05), pages 43-47, May.
    5. Marco Hölzel & Walter Timo de Vries, 2021. "Digitization as a Driver fur Rural Development—An Indicative Description of German Coworking Space Users," Land, MDPI, vol. 10(3), pages 1-21, March.
    6. Joachim Ragnitz, 2019. "Schlechter als erwartet, besser als gedacht: Die wirtschaftliche Situation in Ostdeutschland 30 Jahre nach dem Mauerfall," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 26(05), pages 03-08, October.

  54. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.

    Cited by:

    1. Eckart Bomsdorf, 2020. "Weg mit dem Soli, her mit einem neuen, transparenten und flexiblen Einkommensteuertarif," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.
    2. Schröder Carsten & König Johannes & Fedorets Alexandra & Goebel Jan & Grabka Markus M. & Lüthen Holger & Metzing Maria & Schikora Felicitas & Liebig Stefan, 2020. "The economic research potentials of the German Socio-Economic Panel study," German Economic Review, De Gruyter, vol. 21(3), pages 335-371, September.
    3. Maximilian Joseph Blömer & Andreas Peichl, 2020. "Who Has an Incentive to Work? Participation Tax Rates of the German Tax-Transfer System," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 118, October.
    4. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  55. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2019. "EEAG Report on the European Economy 2019: A Fragmenting Europe in a Changing World," EEAG Report on the European Economy, CESifo, vol. 0, pages 01-107, February.

    Cited by:

    1. Dorine Boumans & Johanna Garnitz, 2019. "Ergebnisse der Sonderfragen im ifo World Economic Survey: Die Rahmenbedingungen für den Welthandel verändern sich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(11), pages 38-43, June.

  56. Clemens Fuest & Achim Wambach & Massimo Motta & Martin Peitz & Klaus-Heiner Röhl & Christian Rusche & Sebastian Dullien & Guntram B. Wolff & Dieter Kempf & Andreas Mundt, 2019. "Zäsur in der europäischen Wettbewerbs- und Industriepolitik: Freie Fahrt für europäische Champions?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(08), pages 03-26, April.

    Cited by:

    1. Oliver Falck & Anita Wölfl, 2020. "Auf dem Weg zu einer modernen Industriepolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 60-63, January.
    2. Ann-Christin Rathje & Ute Hannich, 2019. "Was erwarten die deutschen Unternehmer von einer Industriepolitik? Industriepolitik 2.020 – quo vadis!?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(22), pages 22-26, November.
    3. Johanna Garnitz & Ann-Christin Rathje & Ute Hannich, 2020. "China – Fair Play oder große Konkurrenz?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(02), pages 27-31, February.
    4. Ann-Christin Rathje, 2019. "Wie soll die Wirtschaftspolitik der Europäischen Union zukünftig aussehen? – Ergebnisse einer Unternehmensbefragung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(23), pages 27-35, December.

  57. Ulrich Walwei & Werner Eichhorst & Ulf Rinne & Maximilian Blömer & Clemens Fuest & Andreas Peichl & Jürgen Schupp & Gerhard Bäcker, 2019. "Hartz IV — Reform einer umstrittenen politischen Maßnahme [Hartz IV — Reform of a Controversial Political Measure]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(4), pages 235-255, April.

    Cited by:

    1. Maximilian Joseph Blömer & Simon Litsche & Andreas Peichl, 2021. "Gutachten zum Reformvorschlag „Kindergrundsicherung“," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 124, October.
    2. Kathmann, Till, 2021. "Gewerkschaftliche Strategien im Niedriglohnsektor: Eine Analyse ihrer Herausforderungen und Gelingensbedingungen," Reihe Arbeit und Wirtschaft in Bremen 33, Institut Arbeit und Wirtschaft (IAW), Universität Bremen und Arbeit­nehmer­kammer Bremen.
    3. Bonin, Holger & Eichhorst, Werner & Krause-Pilatus, Annabelle & Rinne, Ulf, 2021. "Wirtschaftliche Auswirkungen der Corona-Pandemie auf private Haushalte," IZA Research Reports 112, Institute of Labor Economics (IZA).

  58. Maximilian Joseph Blömer & Clemens Fuest & Andreas Peichl, 2019. "Raus aus der Niedrigeinkommensfalle(!) – Der ifo-Vorschlag zur Reform des Grundsicherungssystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(04), pages 34-43, February.

    Cited by:

    1. Philip Jung & Anke Hassel & Robert Habeck & Matthias Knuth & Alexander Spermann & Hans Peter Grüner & Maximilian Joseph Blömer & Clemens Fuest & Andreas Peichl, 2019. "Reformvorschläge für den Arbeitsmarkt: Ist Hartz IV noch zukunftsfähig?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(06), pages 03-25, March.
    2. Clemens Fuest, 2021. "Finanzpolitik in der neuen Legislaturperiode: Auf wirtschaftliche Erholung und Wachstum setzen!," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(10), pages 754-758, October.
    3. Friedrich Breyer, 2022. "Mehr Anreize, weniger Sanktionen: Vorschlag für eine Reform der Grundsicherung [More Incentives — Less Sanctions: a Proposal for a Reform of the Welfare System]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 629-634, August.
    4. Maximilian Blömer & Clemens Fuest & Andreas Peichl, 2022. "Aus Hartz IV wird Bürgergeld — nur alter Wein in neuen Schläuchen? [From “Hartz IV” to “Bürgergeld” — Merely Old Wine in New Bottles?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(2), pages 78-81, February.
    5. Kerstin Bruckmeier & Jürgen Wiemers, 2022. "Neuregelung der Hinzuverdienstmöglichkeiten für Transferbeziehende: keine leichte Aufgabe [New Regulations on Supplementary Income for Transfer Recipients: a Great Challenge]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(2), pages 90-94, February.
    6. Maximilian Joseph Blömer & Clemens Fuest & Andreas Peichl, 2019. "The ifo proposal for reforming the welfare system - additional results," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 99, October.
    7. Maximilian Joseph Blömer & Andreas Peichl, 2020. "Who Has an Incentive to Work? Participation Tax Rates of the German Tax-Transfer System," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 118, October.
    8. Eigenhüller, Lutz, 2019. "Service- und Beratungsstellen für Haushaltsnahe Dienstleistungen : Ein Modellprojekt zur Entwicklung des Arbeitsmarkts für haushaltsnahe Dienstleistungen," IAB-Forschungsbericht 201903, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  59. Martin T. Braml & Clemens Fuest, 2019. "Wahlrecht mit Kinderbonus für Eltern: Konsequenzen für Deutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(11), pages 23-28, June.

    Cited by:

    1. Baskaran, Thushyanthan & Hessami, Zohal & Schirner, Sebastian, 2024. "Young versus old politicians and public spending priorities," Journal of Economic Behavior & Organization, Elsevier, vol. 225(C), pages 88-106.

  60. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2019. "Chapter 2: Coping (or not) with Change," EEAG Report on the European Economy, CESifo, vol. 0, pages 38-60, February.

    Cited by:

    1. Giuseppe Bertola, 2022. "European Union, Pandemics, and Wars," Annals of the Fondazione Luigi Einaudi. An Interdisciplinary Journal of Economics, History and Political Science, Fondazione Luigi Einaudi, Torino (Italy), vol. 56(1), pages 275-284, June.
    2. Saraf, Shubham & Bera, Achinta, 2021. "A review on pore-scale modeling and CT scan technique to characterize the trapped carbon dioxide in impermeable reservoir rocks during sequestration," Renewable and Sustainable Energy Reviews, Elsevier, vol. 144(C).

  61. Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier & Daniel Stöhlker, 2019. "Incentivising Structural Reforms in Europe? A Blueprint for the European Commission’s Reform Support Programme," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 54(1), pages 42-46, January.

    Cited by:

    1. Francesco Spadafora, 2020. "Completing the Economic and Monetary Union: Wisdom Come Late?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(3), pages 379-409, November.
    2. Francesco Spadafora, 2019. "European integration in the time of mistrust," Questioni di Economia e Finanza (Occasional Papers) 512, Bank of Italy, Economic Research and International Relations Area.
    3. Atanas Pekanov, 2019. "Policy Brief: Past and Present of EMU Reform. Reforming the Euro Area – The Road Not (Yet) Taken," WIFO Studies, WIFO, number 61850, August.
    4. Loewald, Christopher & Wörgötter, Andreas, 2019. "Do monetary unions dream of structural reforms?," ECON WPS - Working Papers in Economic Theory and Policy 01/2019, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.

  62. Clemens Fuest, 2018. "Digitalisierung und Steuerpolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(14), pages 21-25, July.

    Cited by:

    1. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819, September.
    2. Bültmann-Hinz, Barbara, 2018. "Staatscompliance - Update 2018: Für einen Paradigmenwechsel in der Steuerpolitik," Argumente zur Marktwirtschaft und Politik 143, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    3. Petra Ritzer-Angerer, 2019. "Digitalisierung des Finanzsektors," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(20), pages 43-48, October.

  63. Clemens Fuest & Lea Immel & Volker Meier & Florian Neumeier, 2018. "Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(22), pages 23-29, November.

    Cited by:

    1. Rafael Barbosa & Simon Skipka, 2019. "Tax Housing or Land? Distributional Effects of Property Taxation in Germany," CESifo Working Paper Series 8039, CESifo.

  64. Clemens Fuest & Hans-Werner Sinn, 2018. "Target Risks without Euro Exits," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 19(04), pages 36-45, December.

    Cited by:

    1. Sinn Hans-Werner, 2019. "Der Streit um die Targetsalden : Kommentar zu Martin Hellwigs Artikel „Target-Falle oder Empörungsfalle?“," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 20(3), pages 170-217, September.
    2. Eisenschmidt, Jens & Kedan, Danielle & Schmitz, Martin, 2024. "Euro area monetary policy and TARGET balances: A trilogy," Journal of International Money and Finance, Elsevier, vol. 141(C).
    3. Roberto Perotti, 2020. "Understanding the German Criticism of the Target System and the Role of Central Bank capital," NBER Working Papers 27627, National Bureau of Economic Research, Inc.
    4. Seitz, Franz & Rösl, Gerhard, 2022. "On the Stabilizing Role of Cash for Societies," MPRA Paper 113784, University Library of Munich, Germany.
    5. Perotti, Roberto, 2020. "Understanding the German criticism of the Target system and the role of central bank capital," CEPR Discussion Papers 15067, C.E.P.R. Discussion Papers.
    6. Krahnen, Jan Pieter, 2019. "Target balances and financial crises," SAFE Policy Letters 71, Leibniz Institute for Financial Research SAFE.
    7. Chmielewski Tomasz & Sławiński Andrzej, 2019. "Lessons from TARGET2 imbalances: The case for the ECB being a lender of last resort," Economics and Business Review, Sciendo, vol. 5(2), pages 48-63, June.

  65. Jing Xing & Clemens Fuest, 2018. "Central-local government fiscal relations and cyclicality of public spending: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 946-980, August.

    Cited by:

    1. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
    2. Tinghui Wang & Qi Fu & Yue Wang & Mengfan Gao & Jinhua Chen, 2022. "The Interaction Mechanism of Fiscal Pressure, Local Government Behavioral Preferences and Environmental Governance Efficiency: Evidence from the Yangtze River Delta Region of China," IJERPH, MDPI, vol. 19(24), pages 1-22, December.
    3. Xing, Jing & Tam, Eddy H.F., 2024. "Expressways and policy choices of local governments," European Economic Review, Elsevier, vol. 168(C).
    4. Mingzhe Yu & Qiang Zhou & Mui Yee Cheok & Jakub Kubiczek & Nadeem Iqbal, 2022. "Does green finance improve energy efficiency? New evidence from developing and developed economies," Economic Change and Restructuring, Springer, vol. 55(1), pages 485-509, February.
    5. Yiming Li & Liru Bai, 2024. "Economic Decentralization and High-Quality Urban Development: Perspective from Local Effect and Spatial Spillover in 276 Prefecture-Level Cities in China," Sustainability, MDPI, vol. 16(22), pages 1-33, November.
    6. Zhang, Dongyang & Mohsin, Muhammad & Rasheed, Abdul Khaliq & Chang, Youngho & Taghizadeh-Hesary, Farhad, 2021. "Public spending and green economic growth in BRI region: Mediating role of green finance," Energy Policy, Elsevier, vol. 153(C).
    7. Behera, Deepak Kumar & Dash, Umakant, 2019. "Prioritization of government expenditure on health in India: A fiscal space perspective," Socio-Economic Planning Sciences, Elsevier, vol. 68(C).
    8. Li, Weiqing & Chien, Fengsheng & Ngo, Quang-Thanh & Nguyen, Tien-Dung & Iqbal, Sajid & Bilal, Ahmad Raza, 2021. "Vertical financial disparity, energy prices and emission reduction: Empirical insights from Pakistan," MPRA Paper 109672, University Library of Munich, Germany.

  66. Clemens Fuest & Hans-Werner Sinn, 2018. "Target-Risiken ohne Euro-Austritte," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(24), pages 15-25, December.

    Cited by:

    1. Eger, Thomas & Weise, Peter, 2020. "Die Target-Salden in der Eurozone: "Falle" oder Scheinproblem?," Discussion Papers 1/20, Europa-Kolleg Hamburg, Institute for European Integration.
    2. Martin Hellwig, 2019. "Target-Falle oder Empörungsfalle? – Zur deutschen Diskussion um die Europäische Währungsunion," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_05, Max Planck Institute for Research on Collective Goods.

  67. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2018. "Ungleichheit und Wirtschaftswachstum: Warum OECD und IWF falsch liegen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(10), pages 22-25, May.

    Cited by:

    1. Judith Niehues & Maximilian Stockhausen & Andreas Peichl & Charlotte Bartels & Mario Bossler & Bernd Fitzenberger & Arnim Seidlitz & Moritz Kuhn & Till Baldenius & Sebastian Kohl & Moritz Schularick &, 2020. "Ungleichheit unter der Lupe – neue politische Antworten auf ein bekanntes Thema," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(02), pages 03-26, February.
    2. Till van Treeck & Judith Niehues & Galina Kolev & Piotr Pysz & Peter Hampe & Andreas Peichl & Marc Stöckli & Georg Cremer, 2018. "Wie gerecht ist die Welt? – Soziale Ungleichheit und Wirtschaftswachstum," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(15), pages 03-25, August.

  68. Clemens Fuest, 2018. "Steuerpolitik als Mittel des Protektionismus? [Tax Policy as an Instrument for Protectionism?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(1), pages 4-7, April.

    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.

  69. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2018. "Chapter 4: It’s OK to Be Different: Policy Coordination and Economic Convergence," EEAG Report on the European Economy, CESifo, vol. 0, pages 64-82, February.

    Cited by:

    1. Martin Braml & Gabriel Felbermayr, 2018. "Regionale Ungleichheit in Deutschland und der EU: Was sagen die Daten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(07), pages 37-49, April.

  70. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    See citations under working paper version above.
  71. Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl, 2018. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 273-309, February.
    See citations under working paper version above.
  72. Clemens Fuest & Florian Neumeier & Michael Stimmelmayr & Daniel Stöhlker, 2018. "The Economic Effects of a Wealth Tax in Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 22-26, August.

    Cited by:

    1. Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022. "A Wealth Tax at Work [Behavioural Responses to a Wealth Tax]," CESifo Economic Studies, CESifo Group, vol. 68(4), pages 321-361.
    2. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    3. Schmiel, Ute, 2024. "Wealth taxation of individuals and equity: A political-cultural market theory perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    4. M.ª Ángeles Ortega Almón & Araceli Rojo Gallego-Burín, 2022. "Evolución reciente y desafíos presentes en el Impuesto sobre el Patrimonio: el papel protagonista de las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 109-141, September.

  73. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2018. "Chapter 2: Building Trust between Suspicious Minds," EEAG Report on the European Economy, CESifo, vol. 0, pages 35-46, February.

    Cited by:

    1. Geels, F.W. & Sareen, S & Hook, A. & Sovacool, B.K., 2021. "Navigating implementation dilemmas in technology-forcing policies: A comparative analysis of accelerated smart meter diffusion in the Netherlands, UK, Norway, and Portugal (2000-2019)," Research Policy, Elsevier, vol. 50(7).

  74. Clemens Fuest, 2018. "[Art 50] Ways to Leave the Euro – Does the Eurozone Need an Exit Clause?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(03), pages 25-30, November.

    Cited by:

    1. Stefan Homburg, 2019. "Speculative Eurozone Attacks and Departure Strategies," CESifo Economic Studies, CESifo Group, vol. 65(1), pages 1-15.

  75. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 22-27, December.

    Cited by:

    1. Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.
    2. Giese, Henning & Heinemann-Heile, Vanessa, 2024. "Firms' willingness to pay local business tax: The impact of trust and public goods," arqus Discussion Papers in Quantitative Tax Research 287, arqus - Arbeitskreis Quantitative Steuerlehre.

  76. Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(09), pages 31-38, May.

    Cited by:

    1. Bernd Hayo & Florian Neumeier, 2020. "Between Fear Mongers and Samaritans: Does Information Provision Affect Attitudes towards the Right of Asylum in Germany?," MAGKS Papers on Economics 202031, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Martin Werding & Klaus Gründler & Benjamin Läpple & Robert Lehmann & Martin Mosler & Niklas Potrafke, 2020. "Tragfähigkeit der öffentlichen Finanzen: Spielt sie noch eine Rolle?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(09), pages 53-58, September.
    3. Florian Dorn & Stefanie Gäbler & Björn Kauder & Manuela Krause & Luisa Lorenz & Niklas Potrafke, 2017. "Einkommensteuer in Deutschland – besteht eine Reformnotwendigkeit?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(15), pages 31-37, August.
    4. Franz Xaver Peteranderl & Clemens Fuest & Franz Josef Pschierer & Schanz,Deborah, 2018. "Sprudelnde Einnahmen, große Herausforderungen – Erwartungen an eine zukunftsfähige Steuer- und Finanzpolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(06), pages 03-17, March.
    5. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Wolfgang Nierhaus & Andreas Peichl & Magnus Reif & Rad, 2017. "ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.
    6. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  77. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "Steuererhöhungen durch die Hintertür – fiskalische Aufkommenswirkungen der Kalten Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(02), pages 51-58, January.

    Cited by:

    1. Heinz Gebhardt & Lars-H. R. Siemers, 2018. "Zur strukturellen Finanzlage der Länder: eine aktuelle Auswertung und Methodenkritik," Volkswirtschaftliche Diskussionsbeiträge 188-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    2. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    3. Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(09), pages 31-38, May.
    4. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.
    5. Dieter Dziadkowski, 2018. "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    6. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 15(04), pages 34-39, December.

  78. Clemens Fuest & Susanne Wildgruber, 2017. "Steuerpolitik und Wirtschaftswachstum [Taxation and Economic Growth]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(1), pages 4-8, March.

    Cited by:

    1. Hentze Tobias & Kauder Björn & Obst Thomas, 2024. "Steuersenkung als Investitionstreiber," Wirtschaftsdienst, Sciendo, vol. 104(8), pages 543-548.

  79. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Wolfgang Nierhaus & Andreas Peichl & Magnus Reif & Rad, 2017. "ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.

    Cited by:

    1. Magnus Reif, 2020. "Macroeconomics, Nonlinearities, and the Business Cycle," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 87, March.
    2. David Bauer & Julia Sonnenburg & Michael Weber, 2018. "Für ein Viertel der älteren Beschäftigten in Sachsen könnte bald der Nachwuchs fehlen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 25(03), pages 03-08, June.
    3. David Bauer & Joachim Ragnitz & Julia Sonnenburg & Michael Weber, 2018. "Public Staffing through 2030 in the Free State of Saxony and the Competitive Situation to the Private Sector," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 81, October.

  80. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2017. "The EEAG Report on the European Economy 2017: Economics of Populism," EEAG Report on the European Economy, CESifo, vol. 0, pages 01-110, March.

    Cited by:

    1. Jante Parlevliet & Massimo Giuliodori & Matthijs Rooduijn, 2023. "Populist attitudes, fiscal illusion and fiscal preferences: evidence from Dutch households," Public Choice, Springer, vol. 197(1), pages 201-225, October.
    2. Gersbach, Hans & Köhler-Schindler, Laurin, 2019. "Politsplaining: Populism Breeds Populism," CEPR Discussion Papers 13919, C.E.P.R. Discussion Papers.
    3. Jante Parlevliet & Massimo Giuliodori & Matthijs Rooduijn, 2021. "Populist attitudes, fiscal illusion and fiscal preferences: evidence from Dutch households," Working Papers 731, DNB.
    4. Hesse Nils & Karstens Felix, 2018. "Ordoliberalismus vs. Wirtschaftspopulismus: Unterschiedliche Konzepte für ähnliche Wähler," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 69(1), pages 341-365, July.

  81. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2017. "Chapter 1: Macroeconomic Conditions and Outlook," EEAG Report on the European Economy, CESifo, vol. 0, pages 12-49, March.

    Cited by:

    1. Régis Barnichon & Geert Mesters, 2020. "Optimal policy perturbations," Economics Working Papers 1716, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Koh, Rachel & Kern, Jordan & Galelli, Stefano, 2022. "Hard-coupling water and power system models increases the complementarity of renewable energy sources," Applied Energy, Elsevier, vol. 321(C).
    3. Kushneel Prakash & Sanjesh Kumar, 2021. "“Smoking your child’s job away”: Parental smoking during one’s childhood and the probability of being employed in adulthood," Melbourne Institute Working Paper Series wp2021n13, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    4. Barnichon, Regis & Mesters, Geert, 2019. "Identifying Modern Macro Equations with Old Shocks," CEPR Discussion Papers 13765, C.E.P.R. Discussion Papers.
    5. Régis Barnichon & Geert Mesters, 2022. "A Sufficient Statistics Approach for Macro Policy Evaluation," Working Paper Series 2022, Federal Reserve Bank of San Francisco.
    6. Geert Mesters & Régis Barnichon, 2023. "Evaluating Policy Institutions -150 Years of US Monetary Policy-," Working Papers 1410, Barcelona School of Economics.
    7. Budi, Rizki Firmansyah Setya & Sarjiya, & Hadi, Sasongko Pramono, 2021. "Multi-level game theory model for partially deregulated generation expansion planning," Energy, Elsevier, vol. 237(C).

  82. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2017. "Authors: The Members of the European Economic Advisory Group at CESifo," EEAG Report on the European Economy, CESifo, vol. 0, pages 104-107, March.

    Cited by:

    1. Sergio Rossi, 2016. "The Euro Must Be Abandoned to Achieve European Monetary Integration," International Journal of Political Economy, Taylor & Francis Journals, vol. 45(1), pages 72-84, January.

  83. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.

    Cited by:

    1. Projektgruppe Gemeinschaftsdiagnose, 2017. "Gemeinschaftsdiagnose Herbst 2017," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(40), pages 809-883.
    2. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    3. Marcell Göttert, 2017. "Steuermehreinnahmen und Steuerquote wachsen weiter – Zu den Ergebnissen der Steuerschätzung vom Mai 2017," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(11), pages 55-58, June.
    4. Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(09), pages 31-38, May.
    5. Dieter Dziadkowski, 2018. "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    6. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 15(04), pages 34-39, December.
    7. Gebhardt, Heinz, 2017. "Die finanzpolitische Ausgangslage für die neue Legislaturperiode," RWI Konjunkturberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, vol. 68(3), pages 67-82.
    8. Timo Wollmershäuser & Silvia Delrio & Clemens Fuest & Marcell Göttert & Christian Grimme & Carla Krolage & Stefan Lautenbacher & Robert Lehmann & Wolfgang Nierhaus & Andreas Peichl & Magnus Reif & Rad, 2017. "ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 28-81, December.

  84. Torben M. Andersen & Giuseppe Bertola & John Driffill & Clemens Fuest & Harold James & Jan-Egbert Sturm & Branko Uroševic, 2017. "Recommendations for Europe," EEAG Report on the European Economy, CESifo, vol. 0, pages 06-07, March.

    Cited by:

    1. Stahl, B.C. & Andreou, A. & Brey, P. & Hatzakis, T. & Kirichenko, A. & Macnish, K. & Laulhé Shaelou, S. & Patel, A. & Ryan, M. & Wright, D., 2021. "Artificial intelligence for human flourishing – Beyond principles for machine learning," Journal of Business Research, Elsevier, vol. 124(C), pages 374-388.
    2. Morgenthaler, Simon & Kuckshinrichs, Wilhelm & Witthaut, Dirk, 2020. "Optimal system layout and locations for fully renewable high temperature co-electrolysis," Applied Energy, Elsevier, vol. 260(C).
    3. Tzu-Chieh Lin & Kung Jeng Wang, 2021. "Project-based maturity assessment model for smart transformation in Taiwanese enterprises," PLOS ONE, Public Library of Science, vol. 16(7), pages 1-19, July.

  85. Clemens Fuest, 2016. "Introduction," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(03), pages 08-13, December.

    Cited by:

    1. Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," BEA Working Papers 0150, Bureau of Economic Analysis.

  86. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 210-231.

    Cited by:

    1. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819, September.
    2. Thirion, Gilles, 2017. "European Fiscal Union: Economic rationale and design challenges," CEPS Papers 12160, Centre for European Policy Studies.
    3. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas & Neumann, Dirk, 2015. "An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data," EUROMOD Working Papers EM15/15, EUROMOD at the Institute for Social and Economic Research.
    4. Ernesto Longobardi & Antonio Pedone, 2016. "On some recent proposals of public debt restructuring in the Eurozone," SERIES 06-2016, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Sep 2016.
    5. Sebastian Blesse & Annika Havlik & Friedrich Heinemann, 2021. "Euro area reform preferences of Central and Eastern European economic experts," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 48(1), pages 155-179, February.
    6. Schelkle, Waltraud, 2017. "Hamilton’s Paradox Revisited: Alternative lessons from US history," CEPS Papers 12963, Centre for European Policy Studies.
    7. Anna Iara, 2015. "Revenue for EMU: A contribution to the debate on Fiscal Union," Taxation Papers 54, Directorate General Taxation and Customs Union, European Commission.
    8. Dolls, Mathias, 2016. "Chances and risks of a European unemployment benefit scheme," ZEW policy briefs 7/2016, ZEW - Leibniz Centre for European Economic Research.
    9. Mr. Helge Berger & Mr. Giovanni Dell'Ariccia & Mr. Maurice Obstfeld, 2018. "Revisiting the Economic Case for Fiscal Union in the Euro Area," IMF Departmental Papers / Policy Papers 2018/003, International Monetary Fund.
    10. Hülsewig, Oliver & Rottmann, Horst, 2021. "Euro area periphery countries' fiscal policy and monetary policy surprises," Weidener Diskussionspapiere 81, University of Applied Sciences Amberg-Weiden (OTH).
    11. Sebastian Blesse & Pierre C Boyer & Friedrich Heinemann & Eckhard Janeba & Anasuya Raj, 2019. "European Monetary Union reform preferences of French and German parliamentarians," European Union Politics, , vol. 20(3), pages 406-424, September.
    12. Hien, Josef, 2019. "The Religious Foundations of the European Crisis," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 57(2), pages 185-204.
    13. Amélie Barbier-Gauchard & Agathe Simon, 2019. "Quel instrument budgétaire pour la zone euro ?," Post-Print hal-03998097, HAL.
    14. Kai Gehring, 2022. "Can External Threats Foster a European Union Identity? Evidence from Russia’s Invasion of Ukraine," The Economic Journal, Royal Economic Society, vol. 132(644), pages 1489-1516.
    15. Andreas Peichl & Mathias Dolls, 2019. "Auf dem Weg zur Sozialunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(10), pages 08-11, May.
    16. Florian Misch & Martin Rey, 2022. "The case for a loan-based euro area stability fund," Discussion Papers 20, European Stability Mechanism, revised 05 May 2022.
    17. Magdalena Kąkol, 2017. "Designing a fiscal union for the euro area," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(4), pages 413-432, December.
    18. van Aarle, Bas & Engwerda, Jacob & Weeren, Arie, 2018. "Effects of debt mutualization in a monetary union with endogenous risk premia: Can Eurobonds contribute to debt stabilization?," Structural Change and Economic Dynamics, Elsevier, vol. 44(C), pages 100-114.
    19. Engwerda, Jacob & van Aarle, Bas & Anevlavis, Tzanis, 2019. "Debt stabilization games in a monetary union: What are the effects of introducing eurobonds?," Journal of Macroeconomics, Elsevier, vol. 59(C), pages 78-102.

  87. Clemens Fuest & Friedrich Heinemann & Christoph Schröder, 2016. "A Viable Insolvency Procedure for Sovereigns in the Euro Area," Journal of Common Market Studies, Wiley Blackwell, vol. 54(2), pages 301-317, March.

    Cited by:

    1. Thirion, Gilles, 2017. "European Fiscal Union: Economic rationale and design challenges," CEPS Papers 12160, Centre for European Policy Studies.
    2. Christophe Destais & Frederik Eidam & Friedrich Heinemann, 2019. "The design of a sovereign debt restructuring mechanism for the euro area: Choices and trade-offs," EconPol Policy Reports 11, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    3. Sebastian Blesse & Annika Havlik & Friedrich Heinemann, 2021. "Euro area reform preferences of Central and Eastern European economic experts," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 48(1), pages 155-179, February.
    4. van Riet, Ad, 2016. "Safeguarding the euro as a currency beyond the state," Occasional Paper Series 173, European Central Bank.
    5. Marco Committeri & Pietro Tommasino, 2018. "Managing sovereign debt restructurings in the euro zone. A note on old and current debates," Questioni di Economia e Finanza (Occasional Papers) 451, Bank of Italy, Economic Research and International Relations Area.
    6. Sebastian Blesse & Pierre C Boyer & Friedrich Heinemann & Eckhard Janeba & Anasuya Raj, 2019. "European Monetary Union reform preferences of French and German parliamentarians," European Union Politics, , vol. 20(3), pages 406-424, September.
    7. Fabrizio Balassone & Sara Cecchetti & Martina Cecioni & Marika Cioffi & Wanda Cornacchia & Flavia Corneli & Gabriele Semeraro, 2018. "Economic governance in the euro area: balancing risk reduction and risk sharing," Chapters, in: Giuseppe Eusepi & Richard E. Wagner (ed.), Debt Default and Democracy, chapter 7, pages 124-154, Edward Elgar Publishing.
    8. Marika Cioffi & Pietro Rizza & Marzia Romanelli & Pietro Tommasino, 2019. "Outline of a redistribution-free debt redemption fund for the euro area," Questioni di Economia e Finanza (Occasional Papers) 479, Bank of Italy, Economic Research and International Relations Area.
    9. Haroutunian, Stephan & Bańkowski, Krzysztof & Bischl, Simeon & Bouabdallah, Othman & Hauptmeier, Sebastian & Leiner-Killinger, Nadine & O'Connell, Marguerite & Oleaga, Iñigo Arruga & Abraham, Laurent , 2024. "The path to the reformed EU fiscal framework: a monetary policy perspective," Occasional Paper Series 349, European Central Bank.
    10. Dolls, Mathias & Wehrhöfer, Nils, 2021. "Attitudes towards euro area reforms: Evidence from a randomized survey experiment," European Journal of Political Economy, Elsevier, vol. 67(C).
    11. de Haan Jakob & Amtenbrink Fabian, 2023. "The Reform of the European Fiscal Rules: In Search of Mechanisms Ensuring Sustainable Debt Levels," The Economists' Voice, De Gruyter, vol. 20(2), pages 169-178, December.
    12. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: A Simple Proposal for Dealing with Mistrust in the Euro Area," CESifo Working Paper Series 5817, CESifo.
    13. Heinemann, Friedrich, 2021. "The political economy of euro area sovereign debt restructuring," ZEW Discussion Papers 21-004, ZEW - Leibniz Centre for European Economic Research.
    14. Mathias Dolls & Clemens Fuest & Friedrich Heinemann & Andreas Peichl, 2016. "Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union," CESifo Working Paper Series 5767, CESifo.
    15. Fabrizio Balassone & Sara Cecchetti & Martina Cecioni & Marika Cioffi & Wanda Cornacchia & Flavia Corneli & Gabriele Semeraro, 2016. "Risk Reduction and Risk Sharing in the Governance of the Euro Area," Politica economica, Società editrice il Mulino, issue 3, pages 463-488.
    16. Bodo Herzog, 2016. "Modelling Monetary and Fiscal Governance in the Wake of the Sovereign Debt Crisis in Europe," Economies, MDPI, vol. 4(2), pages 1-11, May.

  88. Hans-Werner Sinn & Marcel Fratzscher & Simon Junker & Clemens Fuest & Jochen Andritzky & Christoph Schmidt & Bernd Raffelhüschen & Stefan Moog & Ulrich van Suntum & Daniel Schultewolter & Dominik Grol, 2016. "Kosten und Chancen der Migration," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(04), pages 03-49, February.

    Cited by:

    1. Bach, Stefan & Brücker, Herbert & Deuverden, Kristina van & Haan, Peter & Romiti, Agnese & Weber, Enzo, 2017. "Fiskalische und gesamtwirtschaftliche Effekte: Investitionen in die Integration der Flüchtlinge lohnen sich (Fiscal and macroeconomic effects: Worthwhile investment in the integration of refugees)," IAB-Kurzbericht 201702, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  89. Clemens Fuest & Christoph Spengel & Désirée I. Christofzik & Lars P. Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016. "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? [Abolition of the Withholding Tax — Fairer and Systematically More Consistent?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.

    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.

  90. Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl, 2016. "A Basic Unemployment Insurance Scheme for the Euro Area," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 55-60, May.

    Cited by:

    1. Léo Aparisi de Lannoy & Xavier Ragot, 2017. "Une (ré) assurance chômage européenne," Post-Print hal-03392334, HAL.
    2. Agathe Simon, 2022. "The impact of a European unemployment benefit scheme on labor supply and income distribution," French Stata Users' Group Meetings 2022 14, Stata Users Group.
    3. Marius Clemens & Guillaume Claveres, 2017. "Unemployment Insurance Union," 2017 Meeting Papers 1340, Society for Economic Dynamics.

  91. Martin Beznoska & Clemens Fuest & Thilo Schaefer, 2016. "Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif [Effects of Levelling the “Middle Class Bulge” in the German Income Tax Tariff]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(9), pages 655-659, September.

    Cited by:

    1. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82, October.

  92. Clemens Fuest & Friedrich Heinemann & Martin Ungerer, 2015. "Reforming the Financing of the European Union: A Proposal," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 50(5), pages 288-293, September.
    See citations under working paper version above.
  93. Maximilian J. Blömer & Mathias Dolls & Clemens Fuest & Max Löffler & Andreas Peichl, 2015. "German Public Finances through the Financial Crisis," Fiscal Studies, Institute for Fiscal Studies, vol. 36, pages 453-474, December.
    See citations under working paper version above.
  94. Clemens Fuest & Max Löffler & Andreas Peichl & Holger Stichnoth, 2015. "Integration des Solidaritätszuschlags in die Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(5), pages 319-324, May.
    See citations under working paper version above.
  95. Clemens Fuest & Andreas Peichl & Daniel Waldenström, 2015. "Piketty’s r-g Model: Wealth Inequality and Tax Policy," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(01), pages 03-10, May.

    Cited by:

    1. Aramish Altaf Alvi & Abid Raza Khan & Tariq Hussain, 2024. "Can Piketty’s Interest Rate – Growth Rate Framework Explain Increasing Income Inequality in Pakistan?," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 821-829.
    2. Madeira, Carlos & Margaretic, Paula, 2022. "The impact of financial literacy on the quality of self-reported financial information," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
    3. David Strauss & Daniel Ventosa-Santaularia, 2023. "Does r-g cause wealth inequality? The case of the United States/¿La r-g causa la desigualdad de la riqueza? El caso de Estados Unidos," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 38(2), pages 183-224.
    4. Thomas Hauner, 2020. "Aggregate wealth and its distribution as determinants of financial crises," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(3), pages 319-338, September.
    5. Maarten de Kadt, 2017. "Worldview Matters," Review of Radical Political Economics, Union for Radical Political Economics, vol. 49(3), pages 489-494, September.

  96. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
    See citations under working paper version above.
  97. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.

    Cited by:

  98. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
    See citations under working paper version above.
  99. Clemens Fuest, 2013. "Besteuerung multinationaler Unternehmen: keine Alleingänge!," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(3), pages 138-139, March.

    Cited by:

    1. Schanz, Deborah & Feller, Anna, 2014. "Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht," arqus Discussion Papers in Quantitative Tax Research 171, arqus - Arbeitskreis Quantitative Steuerlehre.

  100. Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism [A strong employment agenda – the pathway to economic recovery]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 28(75), pages 375-422.
    See citations under working paper version above.
  101. Clemens Fuest & Martin Kolmar, 2013. "Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 169-191, April.

    Cited by:

    1. Lisa Grazzini & Alessandro Petretto, 2017. "Spillover Effects in a Federal Country with Vertical Tax Externalities," Public Finance Review, , vol. 45(5), pages 701-720, September.
    2. Que, Wei & Zhang, Yabin & Liu, Shaobo, 2018. "The spatial spillover effect of fiscal decentralization on local public provision: Mathematical application and empirical estimation," Applied Mathematics and Computation, Elsevier, vol. 331(C), pages 416-429.

  102. Kai Konrad & Clemens Fuest & Harald Uhlig & Marcel Fratzscher & Hans-Werner Sinn, 2013. "Bundesverfassungsgericht und Krisenpolitik der EZB — Stellungnahmen der Ökonomen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(7), pages 431-454, July.
    See citations under working paper version above.
  103. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2012. "Automatic stabilization and discretionary fiscal policy in the financial crisis," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 1(1), pages 1-19, December.

    Cited by:

    1. Bruno Martorano, 2013. "The Australian Household Stimulus Package: Lessons from the recent economic crisis," Papers inwopa697, Innocenti Working Papers.
    2. Figari, Francesco & Sutherland, Holly, 2013. "EUROMOD: the European Union tax-benefit microsimulation model," EUROMOD Working Papers EM8/13, EUROMOD at the Institute for Social and Economic Research.
    3. Blagica Petreski & Marjan Petreski & Gligor Bishev & Abdylmenaf Bexheti, 2024. "Fiscal Discipline and the Efficiency of Fiscal Rules in North Macedonia: The Path to Sustainability," Finance Think Policy Studies 2024-11/53, Finance Think - Economic Research and Policy Institute.
    4. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: a Simple Proposal for Dealing with Mistrust," CESifo Economic Studies, CESifo Group, vol. 62(2), pages 332-375.
    5. Carmen M. Reinhart & Kenneth S. Rogoff, 2009. "The Aftermath of Financial Crises," NBER Working Papers 14656, National Bureau of Economic Research, Inc.
    6. Julio López Laborda & Jorge Onrubia, 2020. "Consideraciones sobre finanzas públicas y COVID–19: Bastantes interrogantes y algunas certezas," Fedea Economy Notes 2020-05, FEDEA.
    7. Bruno Martorano, 2015. "Lessons from the recent economic crisis: the Australian household stimulus package," International Review of Applied Economics, Taylor & Francis Journals, vol. 29(3), pages 309-327, May.
    8. Varun Chotia, 2019. "The Impact Of Fiscal Consolidation And Economic Growth On Debt: Evidence From India," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 64(222), pages 63-80, July – Se.
    9. David Amaglobeli & Laura Jaramillo & Pooja Karnane & Ms. Aleksandra Zdzienicka, 2019. "Tax Reforms and Fiscal Shock Smoothing," IMF Working Papers 2019/113, International Monetary Fund.
    10. Heikki Oksanen, 2016. "Smoothing Asymmetric Shocks vs. Redistribution in the Euro Area: A Simple Proposal for Dealing with Mistrust in the Euro Area," CESifo Working Paper Series 5817, CESifo.
    11. David Kucera & Xiao Jiang, 2018. "China and the great trade collapse: employment effects of falling exports to the EU and US," International Economics and Economic Policy, Springer, vol. 15(3), pages 629-659, July.
    12. Alina Cristina NUTA & Rodica PRIPOAIE & Florian Marcel NUTA, 2014. "Fiscal Policy In And After Crises," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 0(Special i), pages 92-95, September.
    13. Nicola Acocella, "undated". "A tale of two cities: exit policies in Washington and Frankfurt," Working Papers 117/13, Sapienza University of Rome, Metodi e Modelli per l'Economia, il Territorio e la Finanza MEMOTEF.

  104. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
    See citations under working paper version above.
  105. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Automatic stabilizers and economic crisis: US vs. Europe," Journal of Public Economics, Elsevier, vol. 96(3), pages 279-294.
    See citations under working paper version above.
  106. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, February.

    Cited by:

    1. Niklas Potrafke, 2015. "The Evidence on Globalisation," The World Economy, Wiley Blackwell, vol. 38(3), pages 509-552, March.

  107. Clemens Fuest & Andreas Peichl, 2012. "European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(01), pages 03-09, April.
    See citations under working paper version above.
  108. Clemens Fuest & Friedrich Schneider, 2012. "Tax evasion, tax avoidance and shadow economy: introduction," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 1-4, February.

    Cited by:

    1. Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020. "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, vol. 55(3).
    2. Gaetano Lisi, 2024. "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 685-701, June.

  109. Becker, Johannes & Fuest, Clemens, 2012. "Transfer pricing policy and the intensity of tax rate competition," Economics Letters, Elsevier, vol. 117(1), pages 146-148.
    See citations under working paper version above.
  110. Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
    See citations under working paper version above.
  111. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
    See citations under working paper version above.
  112. Clemens Fuest, 2011. "Will the Reform of the Institutional Framework Restore Fiscal Stability in the Eurozone?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(02), pages 34-39, July.

    Cited by:

    1. Seitz, Franz & Jost, Thomas, 2012. "The role of the IMF in the European debt crisis," Weidener Diskussionspapiere 32, University of Applied Sciences Amberg-Weiden (OTH).
    2. Dolls, Mathias & Peichl, Andreas & Zimmermann, Klaus F., 2011. "Eine Herausforderung für die G20: Global vereinbarte Schuldenbremsen und transnationale fiskalpolitische Aufsichtsgremien," IZA Standpunkte 45, Institute of Labor Economics (IZA).
    3. Olivier Bargain & Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism," Working Papers 1222, Oxford University Centre for Business Taxation.
    4. Dionysios K. Solomos & Dimitrios N. Koumparoulis, 2012. "Discretionary Fiscal Policy in the EMU Context: An Empirical Approach (1981-2010) & the Recent Reform in European Governance," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 117-136.
    5. Bargain, Olivier B. & Dolls, Mathias & Fuest, Clemens & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System," IZA Discussion Papers 6585, Institute of Labor Economics (IZA).
    6. Neumann, Dirk & Bargain, Olivier & Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66063, Verein für Socialpolitik / German Economic Association.
    7. Dolls, Mathias & Peichl, Andreas & Zimmermann, Klaus F., 2011. "A Challenge for the G20: Globally Stipulated Debt Brakes and Transnational Independent Fiscal Supervisory Councils," IZA Policy Papers 33, Institute of Labor Economics (IZA).
    8. Keuschnigg, Christian, 2012. "Welche Finanz- und Wirtschaftspolitik braucht Europa?," Economics Working Paper Series 1201, University of St. Gallen, School of Economics and Political Science.

  113. Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 28-40, February.
    See citations under working paper version above.
  114. Fuest, Clemens & Hebous, Shafik & Riedel, Nadine, 2011. "International debt shifting and multinational firms in developing economies," Economics Letters, Elsevier, vol. 113(2), pages 135-138.

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 0. "Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data," The World Bank Economic Review, World Bank, vol. 34(3), pages 790-809.
    3. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    4. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
    5. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Leibniz Centre for European Economic Research.
    6. Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022. "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
    7. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
    8. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    9. Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias, 2022. "Transfer pricing comparables: Preferring a close neighbor over a far-away peer?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    10. Mr. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 2012/220, International Monetary Fund.
    11. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
    12. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
    13. Ruud A. de Mooij & Ms. Li Liu, 2021. "At A Cost: The Real Effects of Thin Capitalization Rules," IMF Working Papers 2021/023, International Monetary Fund.
    14. Shafik Hebous, 2020. "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series 8568, CESifo.
    15. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    16. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
    17. Khanindra Ch. Das, 2022. "Profit-shifting behaviour of emerging multinationals from India," WIDER Working Paper Series wp-2022-21, World Institute for Development Economic Research (UNU-WIDER).
    18. Reiter, Franz, 2017. "Avoiding Taxes: Banks' Use of Internal Debt," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168115, Verein für Socialpolitik / German Economic Association.
    19. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
    20. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
    21. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    22. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 22-26, January.
    23. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    24. Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org, revised Dec 2023.
    25. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
    26. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
    27. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
    28. Schlegelmilch, Kai & Cottrell, Jacqueline & Runkel, Matthias & Mahler, Alexander, 2016. "Environmental tax reform in developing, emerging and transition economies," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 93, number 93, June.
    29. Petr Janský & Jan Láznička & Miroslav Palanský, 2021. "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
    30. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
    31. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    32. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
    33. Alex Cobham & Petr Janský, 2017. "Global distribution of revenue loss from tax avoidance: Re-estimation and country results," WIDER Working Paper Series wp-2017-55, World Institute for Development Economic Research (UNU-WIDER).
    34. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
    35. Athiphat Muthitacharoen & Krislert Samphantharak, 2019. "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers 111, Puey Ungphakorn Institute for Economic Research.
    36. Athiphat Muthitacharoen, 2020. "Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives," PIER Discussion Papers 127, Puey Ungphakorn Institute for Economic Research.
    37. Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
    38. Bathusi Gabanatlhong & Javier Garcia-Bernardo & Paulinus Iyika & Miroslav Palanský, 2022. "Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria," WIDER Working Paper Series wp-2022-36, World Institute for Development Economic Research (UNU-WIDER).
    39. Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
    40. Alfred Tran & Wanmeng Xu, 2024. "A study of cross‐border profit shifting channels: Evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 869-901, March.
    41. Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Leibniz Centre for European Economic Research.
    42. Ahamed, M. Mostak, 2016. "Does inclusive financial development matter for firms’ tax evasion? Evidence from developing countries," Economics Letters, Elsevier, vol. 149(C), pages 15-19.
    43. Johannesen, Niels & Larsen, Dan Thor, 2016. "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, vol. 145(C), pages 120-122.
    44. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Leibniz Centre for European Economic Research.
    45. Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019. "Understanding Corporate Thailand I: Finance," PIER Discussion Papers 112, Puey Ungphakorn Institute for Economic Research.
    46. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.
    47. Mr. Shafik Hebous & Mr. Alexander D Klemm & Yuou Wu, 2021. "How Does Profit Shifting Affect the Balance of Payments?," IMF Working Papers 2021/041, International Monetary Fund.
    48. Alessandro Chiari, 2024. "Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset," Review of Development Economics, Wiley Blackwell, vol. 28(2), pages 600-629, May.
    49. Dinkel, Andreas, 2015. "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research 189, arqus - Arbeitskreis Quantitative Steuerlehre.
    50. Alina Taran & Marilena Mironiuc, 2018. "Influence Of Local Versus Foreign Corporations, As Shareholders, On Financial Performance Of Romanian Listed Companies," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 21, pages 97-116, June.

  115. Clemens Fuest, 2011. "Einkommensteuersenkungen: Rückfall in Fehler der Vergangenheit," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 91(7), pages 434-435, July.

    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
    2. Struch Georg, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 232(5), pages 567-588, October.
    3. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
    4. Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.

  116. Wolfgang Schäuble & Jürgen Stark & Clemens Fuest & Christian Fahrholz & Michael Eilfort & Verena Mertins, 2011. "EU-Rettungsschirm: Folgt der Einstieg in eine Transferunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(03), pages 03-20, February.

    Cited by:

    1. Ebert, Werner & Eckardt, Martina, 2011. "Wirtschafts- und finanzpolitische Koordinierung in der EU – Erfahrungen aus einem Jahrzehnt Politikkoordinierung [Public policy coordination in the EU - experiences from one decade of policy coordi," MPRA Paper 29281, University Library of Munich, Germany.

  117. Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 476-486, September.
    See citations under working paper version above.
  118. Wolfgang Franz & Clemens Fuest & Martin Hellwig & Hans-Werner Sinn, 2010. "A Euro Rescue Plan," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 11(02), pages 101-104, July.
    See citations under working paper version above.
  119. Friederike Spiecker & Clemens Fuest & Philipp Rother & Ludger Schuknecht & Jürgen Stark & Carl Weizsäcker & Heiner Flassbeck, 2010. "Fiskalpolitik nach der Krise," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 90(11), pages 711-727, November.

    Cited by:

    1. Laaser, Claus-Friedrich & Rosenschon, Astrid, 2013. "Subventionen in Deutschland in den Jahren 2000 bis 2011/2012: Der Kieler Subventionsbericht," Kiel Discussion Papers 516/517, Kiel Institute for the World Economy (IfW Kiel).

  120. Johannes Becker & Clemens Fuest, 2010. "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 174-192, April.

    Cited by:

    1. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2009. "Economic integration and the relationship between profit and wage taxes," Public Choice, Springer, vol. 138(3), pages 423-446, March.
    2. Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
    3. Taro Ohno & Masaki Hotei & Eiichiro Sato & Chie Umezaki, 2015. "Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 11(2), pages 333-360, March.
    4. Alvaro Cuervo-Cazurra & Bernardo Silva-Rêgo & Ariane Figueira, 2022. "Financial and fiscal incentives and inward foreign direct investment: When quality institutions substitute incentives," Journal of International Business Policy, Palgrave Macmillan, vol. 5(4), pages 417-443, December.
    5. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Marcel Olbert & Peter H. Severin, 2023. "Private Equity and Local Public Finances," Journal of Accounting Research, Wiley Blackwell, vol. 61(4), pages 1313-1362, September.
    7. Benz Lena & Block Jörn H. & Johann Matthias S., 2024. "Hidden champions as a determinant of regional development: An analysis of german districts," ZFW – Advances in Economic Geography, De Gruyter, vol. 68(1), pages 9-39.
    8. Karpowicz Andrzej, 2022. "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, vol. 12(1), pages 30-53, December.

  121. Becker, Johannes & Fuest, Clemens, 2010. "EU regional policy and tax competition," European Economic Review, Elsevier, vol. 54(1), pages 150-161, January.
    See citations under working paper version above.
  122. Clemens Fuest & Judith Niehues & Andreas Peichl, 2010. "The Redistributive Effects of Tax Benefit Systems in the Enlarged EU," Public Finance Review, , vol. 38(4), pages 473-500, July.
    See citations under working paper version above.
  123. Becker, Johannes & Fuest, Clemens, 2010. "Foreign Income and Domestic Deductions – a Comment," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(2), pages 269-280, June.

    Cited by:

    1. Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," CESifo Working Paper Series 5350, CESifo.

  124. Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 217-235, June.
    See citations under working paper version above.
  125. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU‐Staaten und den USA," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 132-145, May.

    Cited by:

    1. Lars P. Feld, 2010. "Sinnhaftigkeit und Effektivität der deutschen Schuldenbremse," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(3), pages 226-245, August.
    2. Dilla, Diana, 2017. "Staatsverschuldung und Verschuldungsmentalität [Public Debt and Debt Mentality]," MPRA Paper 79432, University Library of Munich, Germany.
    3. Andreas Peichl & Mathias Dolls, 2019. "Auf dem Weg zur Sozialunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(10), pages 08-11, May.
    4. Holtemöller, Oliver & Brautzsch, Hans-Ulrich & Drechsel, Katja & Drygalla, Andrej & Giesen, Sebastian & Hennecke, Peter & Kiesel, Konstantin & Loose, Brigitte & Meier, Carsten-Patrick & Zeddies, Götz, 2015. "Ökonomische Wirksamkeit der Konjunktur stützenden finanzpolitischen Maßnahmen der Jahre 2008 und 2009. Forschungsvorhaben im Auftrag des Bundesministeriums der Finanzen," IWH Online 4/2015, Halle Institute for Economic Research (IWH).

  126. Thiess Buettner & Clemens Fuest, 2010. "The role of the corporate income tax as an automatic stabilizer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(6), pages 686-698, December.
    See citations under working paper version above.
  127. Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
    See citations under working paper version above.
  128. Devereux, Michael P. & Fuest, Clemens, 2009. "Is the Corporation Tax an Effective Automatic Stabilizer?," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 429-437, September.

    Cited by:

    1. Daniel Dreßler & Michael Overesch, 2013. "Investment impact of tax loss treatment—empirical insights from a panel of multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(3), pages 513-543, June.
    2. Koch, Reinald & Holtmann, Svea & Giese, Henning, 2022. "Losses never sleep: The effect of tax loss offset on stock market returns during economic crises," arqus Discussion Papers in Quantitative Tax Research 269, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2009. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA," IZA Standpunkte 19, Institute of Labor Economics (IZA).
    4. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Automatic Stabilizers and Economic Crisis: US vs. Europe," NBER Working Papers 16275, National Bureau of Economic Research, Inc.
    5. Stevan Luković, 2014. "The Role Of The Automatic Stabilizers In Modern Economy," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
    6. McKay, Alisdair & Reis, Ricardo, 2016. "The role of automatic stabilizers in the U.S. business cycle," LSE Research Online Documents on Economics 64479, London School of Economics and Political Science, LSE Library.
    7. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2010. "Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," IZA Discussion Papers 4917, Institute of Labor Economics (IZA).
    8. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2012. "Automatic stabilization and discretionary fiscal policy in the financial crisis," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 1(1), pages 1-19, December.
    9. Thiess Büttner & Clemens Fuest, 2009. "The Role of the Corporate Income Tax as an Automatic Stabilizer," CESifo Working Paper Series 2798, CESifo.
    10. David Amaglobeli & Laura Jaramillo & Pooja Karnane & Ms. Aleksandra Zdzienicka, 2019. "Tax Reforms and Fiscal Shock Smoothing," IMF Working Papers 2019/113, International Monetary Fund.
    11. Malte Rieth & Cristina Checherita‐Westphal & Maria‐Grazia Attinasi, 2016. "Personal income tax progressivity and output volatility: Evidence from OECD countries," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(3), pages 968-996, August.
    12. Abdelkrim Araar & Luis Huesca, 2014. "Comparison of the Tax System Progressivity Over Time: Theory and Application with Mexican Data," Cahiers de recherche 1419, CIRPEE.
    13. Funashima, Yoshito, 2015. "Automatic stabilizers in the Japanese tax system," Journal of Asian Economics, Elsevier, vol. 39(C), pages 86-93.
    14. Checherita-Westphal, Cristina & Attinasi, Maria Grazia & Rieth, Malte, 2011. "Labour tax progressivity and output volatility: evidence from OECD countries," Working Paper Series 1380, European Central Bank.
    15. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2010. "Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU‐Staaten und den USA," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 132-145, May.
    16. Luis Huesca Reynoso & Abdelkrim Araar, 2016. "Comparison of fiscal system progressivity over time: theory and application in Mexico," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 31(1), pages 3-45.
    17. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
    18. Reinald Koch & Svea Holtmann & Henning Giese, 2023. "Losses never sleep – The effect of tax loss offset on stock market returns during economic crises," Journal of Business Economics, Springer, vol. 93(1), pages 59-109, January.
    19. Dolls, M. & Fuest, C. & Andreas Peichl, 2011. "GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," GINI Discussion Papers 23, AIAS, Amsterdam Institute for Advanced Labour Studies.
    20. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    21. Dinkel, Andreas, 2015. "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research 189, arqus - Arbeitskreis Quantitative Steuerlehre.

  129. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2008. "Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(5), pages 620-636, October.

    Cited by:

    1. Horváth, Michal & Senaj, Matúš & Siebertová, Zuzana & Švarda, Norbert & Valachyová, Jana, 2019. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework," Economic Modelling, Elsevier, vol. 80(C), pages 171-184.
    2. Jessen, Robin & Rostam-Afschar, Davud & Steiner, Viktor, 2015. "Getting the poor to work: Three welfare increasing reforms for a busy Germany," Discussion Papers 2015/22, Free University Berlin, School of Business & Economics.
    3. Olivier Bargain & Kristian Orsini & Andreas Peichl, 2014. "Comparing Labor Supply Elasticities in Europe and the United States: New Results," Post-Print hal-01463097, HAL.
    4. Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023. "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , vol. 51(2), pages 262-310, March.
    5. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    6. Buhlmann, Florian & Hebsaker, Michael & Kreuz, Tobias & Schmidhäuser, Jakob & Siegloch, Sebastian & Stichnoth, Holger, 2022. "ZEW-EviSTA: A microsimulation model of the German tax and transfer system," ZEW Discussion Papers 22-026, ZEW - Leibniz Centre for European Economic Research.
    7. Andreas Peichl & Thilo Schaefer, 2008. "Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich," SOEPpapers on Multidisciplinary Panel Data Research 102, DIW Berlin, The German Socio-Economic Panel (SOEP).
    8. Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
    9. Péter Benczúr & Gábor Kátay & Áron Kiss, 2012. "Assessing changes of the Hungarian tax and transfer system: A general-equilibrium microsimulation approach," MNB Working Papers 2012/7, Magyar Nemzeti Bank (Central Bank of Hungary).
    10. Duncan, Denvil, 2014. "Behavioral responses and the distributional effects of the Russian ‘flat’ tax," Journal of Policy Modeling, Elsevier, vol. 36(2), pages 226-240.
    11. Benczur, Peter & Katay, Gabor & Kiss, Aron, 2017. "Assessing the Economic and Social Impact of Tax and Transfer System Reforms: A General Equilibrium Microsimulation Approach," JRC Working Papers in Economics and Finance 2017-09, Joint Research Centre, European Commission.
    12. Saša Randjelović & Jelena Žarković-Rakić, 2011. "Addressing Inequality And Poverty With Tax Instruments," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(190), pages 7-26, July – Se.
    13. Philipp Doerrenberg & Denvil Duncan, 2014. "Distributional Implications of Tax Evasion," Public Finance Review, , vol. 42(6), pages 720-744, November.
    14. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  130. Clemens Fuest, 2008. "The European Commission's proposal for a common consolidated corporate tax base," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 720-739, winter.
    See citations under working paper version above.
  131. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2008. "Does a Simpler Income Tax Yield More Equity and Efficiency?," CESifo Economic Studies, CESifo Group, vol. 54(1), pages 73-97, March.

    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
    2. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    3. Weigert, Benjamin & Klemm, Marcus, 2015. "Composition matters! Wage inequality and the demographic and educational structure of the labor force in Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112914, Verein für Socialpolitik / German Economic Association.
    4. Vanesa Jorda & Jose M. Alonso, 2020. "What works to mitigate and reduce relative (and absolute) inequality?: A systematic review," WIDER Working Paper Series wp-2020-152, World Institute for Development Economic Research (UNU-WIDER).

  132. Clemens Fuest, 2008. "Mindestlohn: Bloß nicht," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(06), pages 25-27, March.

    Cited by:

    1. Reeb, Barbara & Krome, Malte, 2011. "Arm trotz Arbeit? Zum Für und Wider von Mindestlöhnen," Beiträge der Hochschule Pforzheim 141, Pforzheim University.

  133. Fuest Clemens & Peichl Andreas, 2008. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," Review of Economics, De Gruyter, vol. 59(2), pages 94-113, August.
    See citations under working paper version above.
  134. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 42(3), pages 116-142, May.
    See citations under working paper version above.
  135. Bergs Christian & Fuest Clemens & Peichl Andreas & Schaefer Thilo, 2007. "Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.
    See citations under working paper version above.
  136. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 36-40, May.

    Cited by:

    1. Clemens Fuest & Joachim Mitschke & Andreas Peichl & Thilo Schaefer, 2007. "Der Kölner Kombilohn für den Niedriglohnsektor," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(11), pages 25-29, June.
    2. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    3. Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).
    4. Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung (ed.), 2007. "Das Erreichte nicht verspielen. Jahresgutachten 2007/08 [The gains must not be squandered. Annual Report 2007/08]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 200708, September.
    5. Spermann Alexander, 2017. "Basic Income in Germany: Proposals for Randomised Controlled Trials using Nudges," Basic Income Studies, De Gruyter, vol. 12(2), pages 1-9, December.

  137. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2007. "Beschäftigungs- und Finanzierungswirkungen von Kombilohnmodellen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 87(4), pages 226-231.

    Cited by:

    1. Clemens Fuest & Joachim Mitschke & Andreas Peichl & Thilo Schaefer, 2007. "Der Kölner Kombilohn für den Niedriglohnsektor," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(11), pages 25-29, June.
    2. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    3. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    4. Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Reform der Hartz IV‐Hinzuverdienstregelungen: Ein verfehlter Ansatz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 12-26, February.
    5. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 36-40, May.
    6. Floian Habermacher & Gebhard Kirchgässner, 2013. "Das garantierte Grundeinkommen: Eine (leider) nicht bezahlbare Idee," CREMA Working Paper Series 2013-08, Center for Research in Economics, Management and the Arts (CREMA).

  138. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.

    Cited by:

    1. Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014. "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers 14-112, ZEW - Leibniz Centre for European Economic Research.
    2. Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2018. "Offshore Profit Shifting and Domestic Productivity Measurement," Working Papers 751, Federal Reserve Bank of Minneapolis.
    3. Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
    4. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo.
    5. Veronika Solilová & Danuše Nerudová, 2018. "Výnosový potenciál společného konsolidovaného korporátního základu daně v Evropské unii [Revenue Potential of the CCCTB in the European Union]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(1), pages 78-98.
    6. Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014. "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research 168, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Ruud De Mooij & Li Liu & Dinar Prihardini, 2021. "An Assessment of Global Formula Apportionment," National Tax Journal, University of Chicago Press, vol. 74(2), pages 431-465.
    8. Fatih Guvenen & Raymond J. Mataloni, Jr. & Dylan G. Rassier & Kim J. Ruhl, 2017. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," NBER Working Papers 23324, National Bureau of Economic Research, Inc.
    9. Doina Radulescu & Doina Maria Radulescu, 2007. "From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework," CESifo Working Paper Series 2122, CESifo.
    10. Robert E. Lipsey, 2008. "Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade," NBER Working Papers 14121, National Bureau of Economic Research, Inc.
    11. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016. "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 26-39.
    12. Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.
    13. Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
    14. Michael P Devereux & Simon Loretz, 2007. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers 0706, Oxford University Centre for Business Taxation.
    15. Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
    16. Matthias Wrede, 2014. "Asymmetric tax competition with formula apportionment," Letters in Spatial and Resource Sciences, Springer, vol. 7(1), pages 47-60, March.
    17. Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, Springer, edition 127, number 978-3-642-36306-1, July.
    18. Leon Bettendorf & Albert van der Horst & Ruud A. de Mooij & Hendrik Vrijburg, 2010. "Corporate tax consolidation and enhanced coorporation in the European Union," Working Papers 1001, Oxford University Centre for Business Taxation.
    19. Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research 175, arqus - Arbeitskreis Quantitative Steuerlehre.
    20. Danuše Nerudová, 2010. "The Possibility of Harmonization of Corporate Tax Base for SME in the European Union [Možnosti harmonizace korporátního základu daně pro SME v Evropské unii]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(1), pages 48-58.
    21. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
    22. Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.
    23. Kateřina Krchnivá & Danuše Nerudová, 2015. "The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1961-1967.
    24. Regina Ortmann & Caren Sureth-Sloane, 2016. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, vol. 86(5), pages 441-475, July.
    25. Simon Loretz & Margit Schratzenstaller-Altzinger, 2019. "Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), pages 61-71, January.
    26. Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, . "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    27. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
    28. Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 9(02), pages 46-52, July.
    29. Clausing, Kimberly A. & Lahav, Yaron, 2011. "Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 97-105.
    30. Anna Leszczyłowska, 2016. "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
    31. Sebastian Beer & Ruud de Mooij & Shafik Hebous & Michael Keen & Li Liu, 2023. "Exploring Residual Profit Allocation," American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 70-109, February.
    32. Alice O. Nakamura & Leonard I. Nakamura & Masao Nakamura, 2012. "Building the Innovation Union: Lessons from the 2008 Financial Crisis," Working Papers 12-17, Federal Reserve Bank of Philadelphia.
    33. Wifo, 2019. "WIFO-Monatsberichte, Heft 1/2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), January.
    34. Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation.
    35. Johannes Becker, 2024. "Rationalizing Formula Apportionment," CESifo Working Paper Series 11234, CESifo.
    36. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014. "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series 4908, CESifo.
    37. Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.
    38. Danuse NERUDOVA & Katerina KRCHNIVA, 2016. "Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(8), pages 363-377.
    39. Anna Leszczyłowska, 2015. "Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 19-31.

  139. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    See citations under working paper version above.
  140. Fuest, Clemens & Kolmar, Martin, 2007. "A theory of user-fee competition," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 497-509, April.
    See citations under working paper version above.
  141. Johannes Becker & Clemens Fuest, 2007. "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 39-48.

    Cited by:

    1. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, March.
    2. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.

  142. Johannes Becker & Clemens Fuest, 2007. "Why is there Corporate Taxation? The Role of Limited Liability Revisited," Journal of Economics, Springer, vol. 92(1), pages 1-10, September.

    Cited by:

    1. Ralf Ewert & Rainer Niemann, 2011. "Haftungsbeschränkungen, Verlustverrechnungsbeschränkungen und die Bereitschaft zur Risikoübernahme," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 94-131, January.
    2. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
    3. Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
    4. Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
    5. Ulrich Schreiber, 2011. "Kommentar zum Beitrag von Ralf Ewert und Rainer Niemann," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 132-135, January.
    6. A. Miglo, 2007. "A note on corporate taxation, limited liability, and asymmetric information," Journal of Economics, Springer, vol. 92(1), pages 11-19, September.

  143. Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2006. "Das Familienrealsplitting als Reformoption der Familienbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(10), pages 639-644.

    Cited by:

    1. Denis Beninger & Holger Bonin & Julia Horstschräer & Grit Mühler, 2010. "Wirkungen eines Betreuungsgeldes bei bedarfsgerechtem Ausbau frühkindlicher Kindertagesbetreuung: eine Mikrosimulationsstudie," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(3), pages 147-168.
    2. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    3. Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.
    4. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    5. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    6. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
    7. Andreas Peichl & Thilo Schaefer, 2009. "FiFoSiM - an integrated tax benefit microsimulation and CGE model for Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 1-15.

  144. Johannes Becker & Clemens Fuest & Christoph Spengel, 2006. "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, vol. 58(6), pages 730-742, September.
    See citations under working paper version above.
  145. Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, February.

    Cited by:

    1. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    2. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Leibniz Centre for European Economic Research.
    3. Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    4. Stefan Bach, 2013. "Has German Business Income Taxation Raised too Little Revenue over the Last Decades?," Discussion Papers of DIW Berlin 1303, DIW Berlin, German Institute for Economic Research.
    5. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.
    6. Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
    7. Johannes Becker & Clemens Fuest, 2007. "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 39-48.
    8. Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.
    9. Becker Johannes & Fuest Clemens, 2006. "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 346-360, August.

  146. Fuest, Clemens, 2006. "Die Stellung der Ordnungspolitik in der Ökonomik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(1), pages 11-14.

    Cited by:

    1. Watanabe, Kou, 2014. "Optimale Rahmenbedingungen in der wirtschaftspolitischen Beratung: Vier Konzepte als institutionelle Ergänzung," DICE Ordnungspolitische Perspektiven 59, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    2. Andreas Zahn, 2009. "Ökonomische Thesen zur Repräsentation von Verbraucherinteressen in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 78(3), pages 63-80.
    3. Leipold Helmut, 2009. "Ordnungsökonomik – ein überholtes Forschungsprogramm?: Anmerkungen zu dem Buch von Manfred Streit „Wissen, Wettbewerb und Wirtschaftsordnung," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 60(1), pages 568-571, January.
    4. Schmidt, Christoph M. & aus dem Moore, Nils, 2009. "Quo vadis, Ökonomik?," RWI Positionen 30, RWI - Leibniz-Institut für Wirtschaftsforschung.
    5. Coenen, Michael & Watanabe, Kou, 2016. "Institutionelle Ergänzungen für die wirtschaftspolitische Beratung," DICE Ordnungspolitische Perspektiven 82, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    6. Seliger, Bernhard & Wrobel, Ralph M., 2007. "Die Krise der Ordnungspolitik als Kommunikationskrise," Discourses in Social Market Economy 2007-01, OrdnungsPolitisches Portal (OPO).

  147. Fuest, Clemens & Huber, Bernd, 2006. "Can regional policy in a federation improve economic efficiency?," Journal of Public Economics, Elsevier, vol. 90(3), pages 499-511, February.
    See citations under working paper version above.
  148. Becker Johannes & Fuest Clemens, 2006. "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 346-360, August.

    Cited by:

    1. Johannes Becker & Clemens Fuest & Christoph Spengel, 2006. "Konzernsteuerquote und Investitionsverhalten," Schmalenbach Journal of Business Research, Springer, vol. 58(6), pages 730-742, September.

  149. Fuest, Clemens & Huber, Bernd & Mintz, Jack, 2005. "Capital Mobility and Tax Competition," Foundations and Trends(R) in Microeconomics, now publishers, vol. 1(1), pages 1-62, December.
    See citations under working paper version above.
  150. Fuest, Clemens & Tillessen, Philipp, 2005. "Why do governments use closed ended subsidies to support entrepreneurial investment?," Economics Letters, Elsevier, vol. 89(1), pages 24-30, October.

    Cited by:

    1. Luis H. B. Braido & Carlos E. da Costa & Bev Dahlby, 2011. "Adverse Selection and Risk Aversion in Capital Markets," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(4), pages 303-326, December.
    2. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
    3. Tuomas Takalo & Tanja Tanayama, 2010. "Adverse selection and financing of innovation: is there a need for R&D subsidies?," The Journal of Technology Transfer, Springer, vol. 35(1), pages 16-41, February.
    4. Keuschnigg, Christian & Bo Nielsen, Søren, 2008. "Self-Selection and Advise in Venture Capital Finance," Working Papers 07-2007, Copenhagen Business School, Department of Economics.
    5. Francesco Cohen & Alessandro Fedele & Paolo M. Panteghini, 2016. "Corporate taxation and financial strategies under asymmetric information," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 33(1), pages 9-34, April.
    6. Jan Bouckaert & Bruno De Borger, 2013. "Price competition between subsidized organizations," Journal of Economics, Springer, vol. 109(2), pages 117-145, June.
    7. Juana Rivera-Lirio & María Muñoz-Torres, 2010. "The Effectiveness of the Public Support Policies for the European Industry Financing as a Contribution to Sustainable Development," Journal of Business Ethics, Springer, vol. 94(4), pages 489-515, July.

  151. Julia Fath & Clemens Fuest, 2005. "Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?," German Economic Review, Verein für Socialpolitik, vol. 6(4), pages 471-483, November.
    See citations under working paper version above.
  152. Fuest, Clemens & Hemmelgarn, Thomas, 2005. "Corporate tax policy, foreign firm ownership and thin capitalization," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 508-526, September.
    See citations under working paper version above.
  153. Johannes Becker & Clemens Fuest, 2005. "Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, February.

    Cited by:

    1. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte 5, University of Cologne, FiFo Institute for Public Economics.

  154. Johannes Becker & Clemens Fuest, 2005. "Does Germany collect revenue from taxing the normal return to capital?," Fiscal Studies, Institute for Fiscal Studies, vol. 26(4), pages 491-511, December.

    Cited by:

    1. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    2. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    3. Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," CESifo Working Paper Series 1496, CESifo.
    4. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
    5. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
    6. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    7. Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
    8. Martin Gonzalez Eiras & Dirk Niepelt, 2004. "Sustaining Social Security," Working Papers 72, Universidad de San Andres, Departamento de Economia, revised Jun 2004.
    9. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    10. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, March.
    11. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    12. Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.
    13. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
    14. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte 5, University of Cologne, FiFo Institute for Public Economics.
    15. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
    16. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    17. Knirsch, Deborah & Niemann, Rainer, 2007. "Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union," arqus Discussion Papers in Quantitative Tax Research 34, arqus - Arbeitskreis Quantitative Steuerlehre.
    18. Becker Johannes & Fuest Clemens, 2006. "Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 346-360, August.

  155. Julia Fath & Clemens Fuest, 2005. "Experience Rating versus Employment Protection Laws in a Model where Firms Monitor Workers," Scandinavian Journal of Economics, Wiley Blackwell, vol. 107(2), pages 299-314, June.

    Cited by:

    1. Olivier Charlot & Franck Malherbet, 2007. "Réforme de la protection de l'emploi et inégalités face au chômage dans un modèle d'appariement," Cahiers de recherche 0713, CIRPEE.
    2. Olivier L'Haridon & Franck Malherbet, 2008. "Employment Protection Reform in Search Economies," THEMA Working Papers 2008-26, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    3. Kyyrä, Tomi & Tuomala, Juha, 2022. "The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows," Working Papers 152, VATT Institute for Economic Research.
    4. Julia Fath & Clemens Fuest, 2002. "Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?," CESifo Working Paper Series 663, CESifo.
    5. Frédéric Gavrel, 2019. "Directed search, mismatch and efficiency," Working Papers halshs-02083453, HAL.
    6. Sahin Avcioglu & Bilgehan Karabay, 2020. "Labor market regulation under self‐enforcing contracts," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(6), pages 1965-2018, December.
    7. Julia Fath & Clemens Fuest, 2005. "Risk aversion does not justify the introduction of mandatory unemployment insurance in the shirking model," Working Paper Series in Economics 19, University of Cologne, Department of Economics.
    8. José María Arranz & Carlos García Serrano, 2015. "Los sistemas de prestaciones por desempleo de “experience rating”. Un análisis de los despidos temporales y los subsidios cruzados en España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 212(1), pages 129-168, March.
    9. Burguet, Roberto & Caminal, Ramon, 2008. "Does the market provide sufficient employment protection?," Labour Economics, Elsevier, vol. 15(3), pages 406-422, June.
    10. Frédéric Gavrel, 2018. "The Magic of Layoff Taxes Requires Equilibrium Stability," Post-Print halshs-01462917, HAL.

  156. Becker, Johannes & Fuest, Clemens, 2005. "Sind die Unternehmenssteuern in Deutschland zu hoch?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(4), pages 211-215.

    Cited by:

    1. Ralf Maiterth & Heiko Müller, 2007. "Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 49-73.

  157. Fuest, Clemens, 2005. "Economic integration and tax policy with endogenous foreign firm ownership," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1823-1840, September.

    Cited by:

    1. Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2008. "Redistributive taxation, multinational enterprises, and economic integration," European Journal of Political Economy, Elsevier, vol. 24(1), pages 249-255, March.
    2. Ferdinand Mittermaier, 2007. "Subsidy competition and the role of firm ownership," Working Papers 032, Bavarian Graduate Program in Economics (BGPE).
    3. Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
    4. Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
    5. Sanjo, Yasuo, 2015. "The role of firm ownership in policy competition for foreign direct investment between asymmetric countries," International Review of Economics & Finance, Elsevier, vol. 35(C), pages 110-121.
    6. Haufler, Andreas & Wooton, Ian, 2010. "Competition for firms in an oligopolistic industry: The impact of economic integration," Munich Reprints in Economics 19925, University of Munich, Department of Economics.
    7. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.
    8. Andreas Haufler & Ian Wooton, 2007. "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," CESifo Working Paper Series 1976, CESifo.
    9. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
    10. Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, University Library of Munich, Germany.
    11. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2006. "Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results," CESifo Working Paper Series 1853, CESifo.
    12. Johannes Becker & Clemens Fuest, 2011. "Optimal tax policy when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
    13. Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
    14. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    15. Johannes Becker & Andrea Schneider, 2012. "Taxation of Firms with Unknown Mobility," CESifo Working Paper Series 4012, CESifo.
    16. Mittermaier, Ferdinand, 2007. "Subsidy Competition and the Role of Firm Ownership," Discussion Papers in Economics 2031, University of Munich, Department of Economics.
    17. Johannes Becker & Clemens Fuest, 2009. "EU Regional Policy and Tax Competition," Working Papers 0902, Oxford University Centre for Business Taxation.
    18. Andreas Haufler & Christian Schulte, 2011. "Merger policy and tax competition: the role of foreign firm ownership," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(2), pages 121-145, April.
    19. Christian Keuschnigg, 2006. "Extensive and Intensive Investment and the Dead Weight Loss of Corporate Taxation," University of St. Gallen Department of Economics working paper series 2006 2006-16, Department of Economics, University of St. Gallen.
    20. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    21. Andreas Haufler & Christian Schulte, 2007. "Merger Policy and Tax Competition," Working Papers 035, Bavarian Graduate Program in Economics (BGPE).
    22. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, February.
    23. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
    24. Luis Gautier, 2017. "Foreign direct investment under fiscal interdependence when policy is set unilaterally," International Economics and Economic Policy, Springer, vol. 14(4), pages 579-599, October.
    25. Frank Stähler, 2014. "Partial ownership and cross-border mergers," Journal of Economics, Springer, vol. 111(3), pages 209-237, April.
    26. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    27. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    28. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.

  158. Julia Fath & Clemens Fuest, 2005. "Experience Rating of Unemployment Insurance in the US: A Model for Europe?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(02), pages 45-50, July.

    Cited by:

    1. Florian Baumann & Nikolai Stähler, 2006. "Financing Unemployment Benefits: Dismissal versus Employment Taxes," LABOUR, CEIS, vol. 20(3), pages 433-451, September.
    2. Rainer Eppel & Thomas Horvath & Helmut Mahringer, 2018. "Das Aussetzen von Beschäftigungsverhältnissen als betriebliche Strategie zum Ausgleich von Schwankungen des Personalbedarfs. Ein Update," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(11), pages 799-810, November.
    3. Francesco de Palma & Yann Thommen, 2020. "Employment Protection Reform in European Labor Markets : The Collective Bargaining Regime Matters," Post-Print hal-02981359, HAL.
    4. Audrey Guo & Andrew C. Johnston, 2021. "The Finance of Unemployment Compensation and Its Consequences," Public Finance Review, , vol. 49(3), pages 392-434, May.
    5. Cockx, Bart & Van der Linden, Bruno, 2009. "Flexicurity in Belgium: A Proposal Based on Economic Principles," IZA Policy Papers 9, Institute of Labor Economics (IZA).
    6. Guo, Audrey & Johnston, Andrew C., 2020. "The Finance of Unemployment Compensation and its Consequence for the Labor Market," IZA Discussion Papers 13330, Institute of Labor Economics (IZA).
    7. Rainer Eppel & Thomas Horvath & Helmut Mahringer, 2018. "Das Aussetzen von Beschäftigungsverhältnissen als betriebliche Strategie zum Ausgleich schwankenden Personalbedarfs. Ein Update," WIFO Studies, WIFO, number 61245, August.
    8. Christopher J. O'Leary & Burt S. Barnow, 2016. "Lessons from the American Federal-State unemployment insurance system for a European unemployment benefits system," Upjohn Working Papers 16-264, W.E. Upjohn Institute for Employment Research.
    9. Andrew C. Johnston, 2021. "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," American Economic Journal: Economic Policy, American Economic Association, vol. 13(1), pages 266-293, February.
    10. Christine Mayrhuber & Silvia Rocha-Akis, 2013. "Anreizsysteme zur Weiterbeschäftigung älterer Arbeitnehmerinnen und Arbeitnehmer," WIFO Studies, WIFO, number 46905, August.

  159. Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Journal of International Economics, Elsevier, vol. 62(1), pages 219-231, January.
    See citations under working paper version above.
  160. Fuest, Clemens & Fuest, Winfried, 2004. "Der Steuerwettbewerb und die Osterweiterung der EU," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 84(7), pages 438-442.

    Cited by:

    1. Berthold, Norbert & Fricke, Holger, 2009. "Die Bundesländer im Standortwettbewerb," Discussion Paper Series 106, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.

  161. Junkernheinrich, Martin & Fuest, Clemens & Huber, Bernd & Oberhauser, Alois & Jachmann, Monika, 2003. "Reform der Gemeindefinanzen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 83(9), pages 555-571.
    See citations under working paper version above.
  162. Fuest, Clemens & Thöne, Michael, 2003. "Ein modifiziertes Zuschlagsmodell zur Reform der Gemeindesteuern," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 83(3), pages 164-169.

    Cited by:

    1. Fuest, Clemens & Thöne, Michael, 2005. "Gemeindefinanzreform: Hintergründe, Defizite, Alternativen [Local Tax Refom in Germany]," FiFo Reports - FiFo-Berichte 1, University of Cologne, FiFo Institute for Public Economics.
    2. Lars P. Feld & Thomas Döring, 2004. "Reform der Gewerbesteuer: Wie es Euch gefällt? - Eine Nachlese," Marburg Working Papers on Economics 200427, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    3. Thomas Döring, 2020. "Corona-Finanzhilfen des Bundes zur Entlastung der Kommunen [Corona Financial Aid from the Federal Government to Ease the Burden on Municipalities]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(11), pages 869-875, November.

  163. Fuest, Clemens & Huber, Bernd & Nielsen, Soren B., 2003. "Why is the corporate tax rate lower than the personal tax rate?: The role of new firms," Journal of Public Economics, Elsevier, vol. 87(1), pages 157-174, January.
    See citations under working paper version above.
  164. Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390.

    Cited by:

    1. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.

  165. Clemens Fuest & Bernd Huber, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 567-589, September.
    See citations under working paper version above.
  166. Fuest, Clemens & Thum, Marcel, 2001. "Immigration and skill formation in unionised labour markets," European Journal of Political Economy, Elsevier, vol. 17(3), pages 557-573, September.
    See citations under working paper version above.
  167. Fuest Clemens & Riphahn Regina, 2001. "Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(1), pages 14-31, February.

    Cited by:

    1. Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390.
    2. Wilde Joachim, 2003. "Was reizt Sozial hi Ifeempfänger zum Ausstieg?. Eine empirische Untersuchung mit dem Niedrigeinkommens-Panel / Why do Recipients of German Social Assistance Opt Out?. An Empirical Investigation of Inc," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(6), pages 719-742, December.

  168. Fuest, Clemens & Huber, Bernd, 2001. "Tax Competition and Tax Coordination in a Median Voter Model," Public Choice, Springer, vol. 107(1-2), pages 97-113, April.
    See citations under working paper version above.
  169. Clemens Fuest & Marcel Thum, 2001. "Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(08), pages 28-31, May.

    Cited by:

    1. Hans-Werner Sinn & Martin Werding, 2001. "Zuwanderung nach der EU-Osterweiterung: Wo liegen die Probleme?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(08), pages 18-27, May.

  170. Clemens Fuest & Bernd Huber, 2001. "Tax Progression and Human Capital in Imperfect Labour Markets," German Economic Review, Verein für Socialpolitik, vol. 2(1), pages 1-18, February.
    See citations under working paper version above.
  171. Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Journal of Public Economics, Elsevier, vol. 79(1), pages 71-91, January.
    See citations under working paper version above.
  172. Fuest, Clemens & Huber, Bernd, 2001. "Why is there so little tax coordination? The role of majority voting and international tax evasion," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 299-317, April.
    See citations under working paper version above.
  173. Clemens Fuest & Bernd Huber, 2001. "Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 514-524, August.

    Cited by:

    1. Peter Birch Sørensen, 2014. "Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy," CESifo Working Paper Series 5091, CESifo.
    2. Strulik Holger, 2003. "Supply-Side Economics of Germany’s Year 2000 Tax Reform: A Quantitative Assessment," German Economic Review, De Gruyter, vol. 4(2), pages 183-202, May.
    3. Peter Birch Sørensen, 2014. "Taxation of shareholder income and the cost of capital in a small open economy," Working Papers 1428, Oxford University Centre for Business Taxation.
    4. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo.
    5. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
    6. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    7. Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Journal of International Economics, Elsevier, vol. 62(1), pages 219-231, January.
    8. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    9. Michael Keen, 2002. "The German Tax Reform of 2000," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 603-621, September.
    10. Doina Radulescu & Doina Maria Radulescu, 2005. "Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(17), pages 16-20, September.

  174. Fuest, Clemens & Thum, Marcel, 2000. "Welfare effects of immigration in a dual labor market," Regional Science and Urban Economics, Elsevier, vol. 30(5), pages 551-563, September.
    See citations under working paper version above.
  175. Fuest, Clemens, 2000. "The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians," Public Choice, Springer, vol. 103(3-4), pages 357-382, June.

    Cited by:

    1. Michael Christl & Monika Köppl–Turyna, 2018. "Tax competition and the political economy of public employment: a model for Austria," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 45(3), pages 607-638, August.
    2. Marcus Drometer, 2006. "Hyperbolic Discounting and Politics: The beneficial effects of bureaucrats," Working Papers 008, Bavarian Graduate Program in Economics (BGPE).
    3. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
    4. Wolfgang Eggert & Peter Birch Sørensen, 2007. "The Effects of Tax Competition when Politicians Create Rents to Buy Political Support," EPRU Working Paper Series 07-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    5. Katharina Holzinger, 2003. "Tax Competition and Tax Co-operation in the EU: The Case of Savings Taxation," EUI-RSCAS Working Papers 7, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    6. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.
    7. Marcus Drometer, 2012. "Bureaucrats and short-term politics," Public Choice, Springer, vol. 151(1), pages 149-163, April.
    8. Eggert, Wolfgang, 2001. "Capital tax competition with socially wasteful government consumption," European Journal of Political Economy, Elsevier, vol. 17(3), pages 517-529, September.
    9. Feld, Lars P, 2000. "Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland," Public Choice, Springer, vol. 105(1-2), pages 125-164, October.
    10. Clemens Fuest & Bernd Huber, 2001. "Tax Competition and Tax Coordination in a Median Voter Model," Public Choice, Springer, vol. 107(1), pages 97-113, April.
    11. Fuest, Clemens & Huber, Bernd, 2001. "Why is there so little tax coordination? The role of majority voting and international tax evasion," Munich Reprints in Economics 20310, University of Munich, Department of Economics.
    12. Brückner, Matthias, 2001. "Strategic delegation and international capital taxation," ZEI Working Papers B 22-2001, University of Bonn, ZEI - Center for European Integration Studies.
    13. Katharina Holzinger, 2005. "Tax Competition and Tax Co-Operation in the EU," Rationality and Society, , vol. 17(4), pages 475-510, November.
    14. J. Aronson & James Dearden & Vincent Munley, 2009. "The impact of surplus sharing on the portfolio mix of public sector defined benefit pension plans: a public choice approach," Public Choice, Springer, vol. 140(1), pages 161-184, July.

  176. Fuest, Clemens & Huber, Bernd, 2000. "Why do governments subsidise investment and not employment?," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 171-192, October.
    See citations under working paper version above.
  177. Fuest, Clemens & Huber, Bernd, 2000. "Is tax progression really good for employment? A model with endogenous hours of work," Labour Economics, Elsevier, vol. 7(1), pages 79-93, January.
    See citations under working paper version above.
  178. Clemens Fuest & Bernd Huber, 1999. "Can Tax Coordination Work?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 443-443, July.

    Cited by:

    1. Osterloh, Steffen & Heinemann, Friedrich, 2013. "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, vol. 29(C), pages 18-37.
    2. Kai Konrad, 2008. "Mobile tax base as a global common," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
    3. Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, June.
    4. David E. Wildasin, 2000. "Fiscal Competition in Space and Time," CESifo Working Paper Series 370, CESifo.
    5. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
    6. Eckhard Janeba & John Douglas Wilson, 1999. "Tax Competition and Trade Protection," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 459-459, July.
    7. Sven Wehke, 2007. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FEMM Working Papers 07010, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    8. Maurice Marchand & Pierre Pestieau & Motohiro Sato, 2002. "Can Partial Fiscal Coordination Be Welfare Worsening? A model of tax competition," CREPP Working Papers 0205, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
    9. Crivelli, Ernesto & Volpe Martincus, Christian, 2007. "Horizontal and Vertical Tax Externalities in a Multicountry World," Bonn Econ Discussion Papers 8/2007, University of Bonn, Bonn Graduate School of Economics (BGSE).
    10. Apergis, Nicholas & Cooray, Arusha, 2014. "Tax revenues convergence across ASEAN, Pacific and Oceania countries: Evidence from club convergence," Journal of Multinational Financial Management, Elsevier, vol. 27(C), pages 11-21.
    11. Huizinga, Harry & Nielsen, Søren Bo, 2005. "Capital Income Tax Coordination and the Income Tax Mix," Working Papers 24-2005, Copenhagen Business School, Department of Economics.
    12. Brückner, Matthias, 2001. "Strategic delegation and international capital taxation," ZEI Working Papers B 22-2001, University of Bonn, ZEI - Center for European Integration Studies.
    13. Katharina Holzinger, 2005. "Tax Competition and Tax Co-Operation in the EU," Rationality and Society, , vol. 17(4), pages 475-510, November.
    14. Giampaolo Arachi, 2001. "Efficient Tax Competition with Factor Mobility and Trade: A Note," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 171-188, March.
    15. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.

  179. Clemens Fuest & Bernd Huber, 1999. "Tax Coordination and Unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 7-26, February.
    See citations under working paper version above.
  180. Fuest, Clemens & Huber, Bernd, 1999. "Second-Best Pollution Taxes: An Analytical Framework and Some New Results," Bulletin of Economic Research, Wiley Blackwell, vol. 51(1), pages 31-38, January.

    Cited by:

    1. Basharat A.K. Pitafi & James A. Roumasset, 2002. "Optimal Green Taxation With Both Emission and Commodity Taxes," Working Papers 200208, University of Hawaii at Manoa, Department of Economics.
    2. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(3), pages 421-443, August.

  181. Volker Arnold & Clemens Fuest, 1999. "Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(2), pages 165-165, June.

    Cited by:

    1. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, March.
    2. Kersten Kellermann, 2004. "Grenzen der Äquivalenzbesteuerung im Systemwettbewerb," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 543-568, December.
    3. Gillet, Holger & Pauser, Johannes, 2014. "Efficiency in public input provision in two asymmetric jurisdictions with imperfect labour markets," IAB-Discussion Paper 201411, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    4. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, vol. 88(6), pages 1187-1214, June.

  182. Fuest, Clemens & Huber, Bernd, 1998. "Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 78(11), pages 645-651.
    See citations under working paper version above.
  183. Clemens Fuest & Bernd Huber, 1998. "Efficiency wages, employment, and the marginal income-tax rate: A note," Journal of Economics, Springer, vol. 68(1), pages 79-84, February.
    See citations under working paper version above.
  184. Clemens Fuest & Bernd Huber, 1997. "Wage bargaining, labor-tax progression, and welfare," Journal of Economics, Springer, vol. 66(2), pages 127-150, June.
    See citations under working paper version above.
  185. Fuest, Clemens, 1993. "Stabile fiskalpolitische Institutionen für die Europäische Währungsunion," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 73(10), pages 539-545.

    Cited by:

    1. Malte Krueger, 2013. "Sezession: Ein gefaehrliches Spiel," ROME Working Papers 201302, ROME Network.
    2. Dirk Meyer & Rolf Hasse, 2009. "Drohende Zahlungsunfähigkeit eines Eurolands: Was sollte die EU tun?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(07), pages 03-10, April.
    3. Wolfgang Schäuble & Jürgen Stark & Clemens Fuest & Christian Fahrholz & Michael Eilfort & Verena Mertins, 2011. "EU-Rettungsschirm: Folgt der Einstieg in eine Transferunion?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(03), pages 03-20, February.
    4. Dirk Meyer, 2010. "Währungsdesintegration in der EURO-Zone," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 45-70, February.

  186. Fuest Clemens, 1993. "Budgetdefizite in einer Europäischen Währungsunion: Bedarf es gemeinsamer Verschuldungsregeln?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 42(1-3), pages 123-150, April.

    Cited by:

    1. Schmidt, André, 2011. "Fiskalische Stabilität in einer Währungsunion," Wittener Diskussionspapiere zu alten und neuen Fragen der Wirtschaftswissenschaft 13/2011, Witten/Herdecke University, Faculty of Management and Economics.
    2. Philipp Paulus, 2006. "Brüssel, Frankfurt oder Basel - Wo muss das Problem steigender Staatsschulden in der Europäischen Währungsunion gelöst werden?," Otto-Wolff-Institut Discussion Paper Series 01/2006, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    3. Renate Ohr & André Schmidt, 2004. "Regelgebundene versus diskretionäre Wirtschaftspolitik: das Beispiel des Stabilitäts- und Wachstumspaktes," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 73(3), pages 381-391.
    4. Philipp Paulus, 2004. "The fiscal stability impact of monetary unions - looking beneath the Stability Pact debate," Otto-Wolff-Institut Discussion Paper Series 05/2004, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.

Chapters

  1. AgneÌ€s BeÌ nassy-QueÌ reÌ & Arnoud Boot & Antonio FataÌ s & Marcel Fratzscher & Clemens Fuest & Francesco Giavazzi & Ramon Marimon & Philippe Martin & Jean Pisani-Ferry & Lucrezia Reichlin & Dirk Sch, 2020. "Coronataxes as a solution," Vox eBook Chapters, in: AgneÌ€s BeÌ nassy-QueÌ reÌ & Beatrice Weder di Mauro (ed.), Europe in the Time of Covid-19, edition 1, volume 1, chapter 1, pages 129-134, Centre for Economic Policy Research.

    Cited by:

    1. Nagurney, Anna, 2021. "Supply chain game theory network modeling under labor constraints: Applications to the Covid-19 pandemic," European Journal of Operational Research, Elsevier, vol. 293(3), pages 880-891.

  2. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2011. "Automatic Stabilizers, Economic Crisis and Income Distribution in Europe," Research in Labor Economics, in: Who Loses in the Downturn? Economic Crisis, Employment and Income Distribution, pages 227-255, Emerald Group Publishing Limited.
    See citations under working paper version above.

Books

  1. Andreas Baur & Clemens Fuest & David Gstrein & Philipp Heil & Niklas Potrafke & Aurel Rochell, 2023. "The Impact of the U.S. Inflation Reduction Act (IRA) on the German Economy," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 137, October.

    Cited by:

    1. Klaus Gründler & Philipp Heil & Niklas Potrafke & Timo Wochner, 2023. "The US-Inflation Reduction Act: Global Assessments of Economic Experts," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 138, October.

  2. Maximilian Joseph Blömer & Clemens Fuest & Andreas Peichl, 2019. "The ifo proposal for reforming the welfare system - additional results," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 99, October.

    Cited by:

    1. Boss, Alfred, 2019. "Arbeitsanreize beim Bezug von Arbeitslosengeld II: Ein Reformvorschlag," Kiel Working Papers 2126, Kiel Institute for the World Economy (IfW Kiel).
    2. Eigenhüller, Lutz, 2019. "Service- und Beratungsstellen für Haushaltsnahe Dienstleistungen : Ein Modellprojekt zur Entwicklung des Arbeitsmarkts für haushaltsnahe Dienstleistungen," IAB-Forschungsbericht 201903, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  3. Johannes Becker & Clemens Fuest, 2017. "Der Odysseus-Komplex. Ein pragmatischer Vorschlag zur Lösung der Eurokrise," Books, by Staff of the ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 201702, April.

    Cited by:

    1. Malte Dold & Tim Krieger, 2023. "The ideological use and abuse of Freiburg’s ordoliberalism," Public Choice, Springer, vol. 195(3), pages 341-361, June.
    2. König, Jörg, 2022. "Europas Schuldenproblem: Wie sich der gordische Knoten lösen lässt," Argumente zur Marktwirtschaft und Politik 164, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    3. K. Horn, 2022. "Ordoliberalism: neither exclusively German nor an oddity. A review essay of Malte Dold’s and Tim Krieger’s Ordoliberalism and European Economic Policy: Between Realpolitik and Economic Utopia," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 35(4), pages 547-560, December.

  4. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.

    Cited by:

    1. Bernd Hayo & Florian Neumeier, 2020. "Between Fear Mongers and Samaritans: Does Information Provision Affect Attitudes towards the Right of Asylum in Germany?," MAGKS Papers on Economics 202031, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    3. Florian Dorn & Stefanie Gäbler & Björn Kauder & Manuela Krause & Luisa Lorenz & Niklas Potrafke, 2017. "Einkommensteuer in Deutschland – besteht eine Reformnotwendigkeit?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(15), pages 31-37, August.
    4. Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(09), pages 31-38, May.
    5. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.
    6. Lemmer, Jens, 2017. "Reformbedürftiger Spitzensteuersatz: Leistungsanreize für Normalverdiener im Einkommensteuertarif stärken," DSi kompakt 30, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    7. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "Steuererhöhungen durch die Hintertür – fiskalische Aufkommenswirkungen der Kalten Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(02), pages 51-58, January.
    8. Dieter Dziadkowski, 2018. "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    9. Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(01), pages 33-40, January.
    10. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82, October.
    11. Lemmer, Jens, 2017. "Leistungsfeindlicher Mittelstandsbauch: Gerechtigkeitslücke im Einkommensteuertarif schließen," DSi kompakt 27, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.

  5. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82, October.

    Cited by:

    1. Florian Dorn & Stefanie Gäbler & Björn Kauder & Manuela Krause & Luisa Lorenz & Niklas Potrafke, 2017. "Einkommensteuer in Deutschland – besteht eine Reformnotwendigkeit?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(15), pages 31-37, August.
    2. Stefanie Gäbler & Björn Kauder & Manuela Krause & Luisa Lorenz & Niklas Potrafke, 2018. "Auf der Suche nach einer Regierung – zu den Ergebnissen der Sondierungsgespräche zwischen CDU/CSU und SPD," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(05), pages 30-34, March.
    3. Dieter Dziadkowski, 2018. "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    4. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  6. Bertschek, Irene & Briglauer, Wolfgang & Fuest, Clemens & Kesler, Reinhold & Ohnemus, Jörg & Rammer, Christian, 2016. "Innovationspolitik in Deutschland: Maßnahmen für mehr Innovationen im Zeitalter der Digitalisierung," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 130513.

    Cited by:

    1. Andres, Raphaela & Axenbeck, Janna & Bertschek, Irene & Breithaupt, Patrick & Janßen, Rebecca & Kollmann, Emanuel & Niebel, Thomas & Reif, Simon & Seifried, Mareike, 2021. "Metastudie - Chancen und Herausforderungen der Digitalisierung in Baden-Württemberg," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 235588.
    2. Bertschek, Irene & Briglauer, Wolfgang & Hüschelrath, Kai & Krämer, Jan & Frübing, Stefan & Kesler, Reinhold & Saam, Marianne, 2016. "Metastudie zum Fachdialog Ordnungsrahmen für die Digitale Wirtschaft: Im Auftrag des Bundesministeriums für Wirtschaft und Energie (BMWi)," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 147040.
    3. Holz, Michael & Levering, Britta & May-Strobl, Eva & Kasdorf, Alina, 2017. "Neue Ansätze für die Mittelstandspolitik: Impulse von internationalen Good-Practice-Beispielen," IfM-Materialien 262, Institut für Mittelstandsforschung (IfM) Bonn.

  7. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76, October.

    Cited by:

    1. Heinz Gebhardt & Lars-H. R. Siemers, 2018. "Zur strukturellen Finanzlage der Länder: eine aktuelle Auswertung und Methodenkritik," Volkswirtschaftliche Diskussionsbeiträge 188-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    2. Florian Dorn & Stefanie Gäbler & Björn Kauder & Manuela Krause & Luisa Lorenz & Niklas Potrafke, 2017. "Einkommensteuer in Deutschland – besteht eine Reformnotwendigkeit?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(15), pages 31-37, August.
    3. Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(09), pages 31-38, May.
    4. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.
    5. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77, October.
    6. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "Steuererhöhungen durch die Hintertür – fiskalische Aufkommenswirkungen der Kalten Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(02), pages 51-58, January.
    7. Ademmer, Martin & Boysen-Hogrefe, Jens & Fiedler, Salomon & Groll, Dominik & Jannsen, Nils & Kooths, Stefan & Potjagailo, Galina & Wolters, Maik H., 2017. "Deutsche Konjunktur im Herbst 2017 - Deutsche Wirtschaft nähert sich der Hochkonjunktur [German Economy Autumn 2017 - German economy approaches boom period]," Kieler Konjunkturberichte 35, Kiel Institute for the World Economy (IfW Kiel).
    8. Dieter Dziadkowski, 2018. "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    9. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 15(04), pages 34-39, December.
    10. Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(01), pages 33-40, January.
    11. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82, October.
    12. Franz Xaver Peteranderl & Clemens Fuest & Franz Josef Pschierer & Schanz,Deborah, 2018. "Sprudelnde Einnahmen, große Herausforderungen – Erwartungen an eine zukunftsfähige Steuer- und Finanzpolitik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(06), pages 03-17, March.
    13. Boysen-Hogrefe, Jens, 2018. "Trotz voller Kassen: Nicht jedes Wahlversprechen im nächsten Koalitionsvertrag umsetzen!," Kiel Policy Brief 112, Kiel Institute for the World Economy (IfW Kiel).
    14. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
    15. Dieter Dziadkowski, 2020. "Plädoyer und Vorschlag für einen verfassungsnahen und transparenten Einkommensteuertarif - Anmerkungen zu 25 Jahre Thesen der Einkommensteuerkommission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 30-33, January.

  8. Fuest, Clemens & Zodrow, George R. (ed.), 2013. "Critical Issues in Taxation and Development," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262018977, December.

    Cited by:

    1. James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    3. Kanbur, Ravi & Keen, Michael, 2014. "Threshold, Informality, and Partitions of Compliance," Working Papers 180136, Cornell University, Department of Applied Economics and Management.
    4. Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
    5. Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2017. "Remittances and public finances: Evidence from oil-price shocks," Journal of Public Economics, Elsevier, vol. 155(C), pages 122-137.
    6. Miriam Bruhn & Jan Loeprick, 2016. "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 834-853, October.
    7. Hearson, Martin, 2018. "The challenges for developing countries in international tax justice," LSE Research Online Documents on Economics 73324, London School of Economics and Political Science, LSE Library.

  9. Fuest, Clemens, 2000. "Steuerpolitik und Arbeitslosigkeit," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 11, number urn:isbn:9783161474583.

    Cited by:

    1. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2007. "Is a Flat Tax politically feasible in a grown-up Welfare State?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-6, University of Cologne, FiFo Institute for Public Economics.
    3. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    4. Silvia Rocha-Akis, 2012. "The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market," CESifo Working Paper Series 3739, CESifo.
    5. Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.
    6. Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte 5, University of Cologne, FiFo Institute for Public Economics.
    7. Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung (ed.), 2007. "Das Erreichte nicht verspielen. Jahresgutachten 2007/08 [The gains must not be squandered. Annual Report 2007/08]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 200708, September.

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