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Simon Loretz

Personal Details

First Name:Simon
Middle Name:
Last Name:Loretz
Suffix:
RePEc Short-ID:plo148
[This author has chosen not to make the email address public]
Terminal Degree:2006 Fakultät für Volkswirtschaft und Statistik; Leopold-Franzens-Universität Innsbruck (from RePEc Genealogy)

Affiliation

(95%) Österreichisches Institut für Wirtschaftsforschung (WIFO)

Wien, Austria
http://www.wifo.ac.at/
RePEc:edi:wifooat (more details at EDIRC)

(5%) Centre for Business Taxation
Saïd Business School
Oxford University

Oxford, United Kingdom
http://www.sbs.ox.ac.uk/tax/
RePEc:edi:cbtoxuk (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters Books

Working papers

  1. Josef Baumgartner & Gabriel Felbermayr & Claudia Kettner-Marx & Angela Köppl & Daniela Kletzan-Slamanig & Simon Loretz & Margit Schratzenstaller-Altzinger, 2022. "Stark steigende Energiepreise – Optionen für eine Entlastung von Haushalten und Unternehmen," WIFO Research Briefs 6, WIFO.
  2. Margit Schratzenstaller & Simon Loretz, 2019. "Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer – Bemessungsgrundlage auf Österreich," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 191, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
  3. Benjamin Bittschi & Ines Fortin & Sebastian Koch & Richard Sellner & Simon Loretz & Gregor Zwirn, 2019. "Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain," WIFO Working Papers 579, WIFO.
  4. Christine Benesch & Simon Loretz & David Stadelmann & Tobias Thomas, 2018. "Media Coverage and Immigration Worries: Econometric Evidence," CREMA Working Paper Series 2018-03, Center for Research in Economics, Management and the Arts (CREMA).
  5. Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms," JRC Working Papers on Taxation & Structural Reforms 2016-09, Joint Research Centre.
  6. Jordi Jofre-Monseny & Simon Loretz & Valeria Merlo & Daniel J. Wilson, 2016. "Taxation, multinationals and foreign direct investment / Tributación, multinacionales e inversión extranjera directa / Tributació, multinacionals i inversió estrangera directa," IEB Reports ieb_report_2_2016, Institut d'Economia de Barcelona (IEB).
  7. Jungmann, Hendrik & Loretz, Simon, 2016. "On the measurement of investment types: Heterogeneity in corporate tax elasticities," Working Papers in Economics 2016-1, University of Salzburg.
  8. Loretz, Simon & Oberhofer, Harald, 2014. "When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration," Working Papers in Economics 2014-5, University of Salzburg.
  9. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
  10. 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.
  11. Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
  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. Simon Loretz & Socrates Mokkas, 2011. "Evidence for profit shifting with tax sensitive capital stocks," Working Papers 1116, Oxford University Centre for Business Taxation.
  14. Michael P. Devereux & Simon Loretz, 2010. "Evaluating Neutrality Properties of Corporate Tax Reforms," Working Papers 1007, Oxford University Centre for Business Taxation.
  15. Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2009. "Corporate tax harmonization in the EU," Working Papers 0932, Oxford University Centre for Business Taxation.
  16. Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  17. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Corporate Taxation and Multinational Activity," Working Papers 0904, Oxford University Centre for Business Taxation.
  18. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Working Papers 0821, Oxford University Centre for Business Taxation.
  19. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Firm-specific Forward-looking Effective Tax Rates," Working Papers 0811, Oxford University Centre for Business Taxation.
  20. Michael P Devereux & Simon Loretz, 2008. "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers 0812, Oxford University Centre for Business Taxation.
  21. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers 0802, Oxford University Centre for Business Taxation.
  22. 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.

    repec:idq:ictduk:11176 is not listed on IDEAS

Articles

  1. Josef Baumgartner & Serguei Kaniovski & Simon Loretz, 2023. "Rückgang der Energiepreise verbessert die Wachstumsaussichten. Update der mittelfristigen Prognose 2023 bis 2027," WIFO Monatsberichte (monthly reports), WIFO, vol. 96(4), pages 235-248, April.
  2. Josef Baumgartner & Serguei Kaniovski & Simon Loretz, 2022. "Energiepreisschock trübt auch mittelfristig die Wirtschaftsaussichten. Mittelfristige Prognose 2023 bis 2027," WIFO Monatsberichte (monthly reports), WIFO, vol. 95(10), pages 643-661, October.
  3. Simon Loretz & Hans Pitlik & Margit Schratzenstaller-Altzinger, 2021. "Bundeshaushalt und Staatsschuld in der COVID-19-Krise. Bundesvoranschlag 2021 und Mittelfristiger Finanzrahmen 2021 bis 2024," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(1), pages 53-65, January.
  4. Claudia Kettner-Marx & Simon Loretz & Margit Schratzenstaller-Altzinger, 2021. "Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(11), pages 815-827, November.
  5. Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller-Altzinger, 2020. "Kreislaufwirtschaft und Förderung des Reparatursektors," WIFO Monatsberichte (monthly reports), WIFO, vol. 93(2), pages 123-135, February.
  6. Josef Baumgartner & Serguei Kaniovski & Jürgen Bierbaumer & Christian Glocker & Ulrike Huemer & Simon Loretz & Helmut Mahringer & Hans Pitlik, 2020. "Die Wirtschaftsentwicklung in Österreich im Zeichen der COVID-19-Pandemie. Mittelfristige Prognose 2020 bis 2024," WIFO Monatsberichte (monthly reports), WIFO, vol. 93(4), pages 239-265, April.
  7. Simon Loretz & Hans Pitlik & Margit Schratzenstaller-Altzinger, 2020. "Budgeterstellung in Österreich während des Ausbruchs der COVID-19-Pandemie," WIFO Monatsberichte (monthly reports), WIFO, vol. 93(5), pages 355-361, May.
  8. Jürgen Bierbaumer & Simon Loretz & Christine Mayrhuber, 2019. "Verteilungswirkungen von Steuern und Sozialbeiträgen 2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 353-363, May.
  9. 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.
  10. Hendrik Jungmann & Simon Loretz, 2019. "On the measurement of investment types: Heterogeneity in corporate tax elasticities," The World Economy, Wiley Blackwell, vol. 42(2), pages 478-508, February.
  11. Benesch, Christine & Loretz, Simon & Stadelmann, David & Thomas, Tobias, 2019. "Media coverage and immigration worries: Econometric evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 160(C), pages 52-67.
  12. Josef Baumgartner & Serguei Kaniovski & Simon Loretz & Stefan Schiman-Vukan, 2018. "Economic Growth Loses Momentum. Medium-term Forecast for the Austrian Economy Until 2023," WIFO Bulletin, WIFO, vol. 23(18), pages 174-192, December.
  13. Josef Baumgartner & Serguei Kaniovski & Simon Loretz & Stefan Schiman-Vukan, 2018. "Wachstum schwächt sich ab. Mittelfristige Prognose der österreichischen Wirtschaft bis 2023," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(10), pages 713-731, October.
  14. Simon Loretz, 2015. "Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 431-437, May.
  15. Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
  16. Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  17. Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
  18. Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  19. Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
  20. Peter Egger & Simon Loretz, 2010. "Homogeneous Profit Tax Effects for Heterogeneous Firms?," The World Economy, Wiley Blackwell, vol. 33(8), pages 1023-1041, August.
  21. Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU [Taxing corporate income]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 25(63), pages 537-590.
  22. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Firm-specific forward-looking effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 850-870, December.
  23. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Bilateral effective tax rates and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 822-849, December.
  24. Michael P. Devereux & Simon Loretz, 2008. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Fiscal Studies, Institute for Fiscal Studies, vol. 29(1), pages 1-33, March.
  25. 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.
  26. Simon Loretz, 2007. "Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries," Fiscal Studies, Institute for Fiscal Studies, vol. 28(2), pages 227-249, June.
  27. Simon Loretz, 2005. "Book Reviews," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(2), pages 369-372, July.
    RePEc:bla:ecpoli:v:25:y:2010:i::p:537-590 is not listed on IDEAS

Chapters

  1. Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 59-91, National Bureau of Economic Research, Inc.
  2. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.

Books

  1. Simon Loretz & Hans Pitlik, 2024. "Österreichischer Stabilitätspakt 2012 und föderative Lastenverschiebungen. Eine Projektion für die Jahre 2024 bis 2028," WIFO Studies, WIFO, number 71320, April.
  2. Simon Loretz & Hans Pitlik & Margit Schratzenstaller-Altzinger, 2024. "Inflation und Budgets der Bundesländer in Österreich," WIFO Studies, WIFO, number 71551, April.
  3. Simon Loretz & Hans Pitlik, 2023. "Ein Blick auf die Gemeindefinanzen 2021 bis 2024," WIFO Studies, WIFO, number 70517, April.
  4. Silvia Rocha-Akis & Jürgen Bierbaumer & Benjamin Bittschi & Julia Bock-Schappelwein & Martina Einsiedl & Marian Fink & Michael Klien & Simon Loretz & Christine Mayrhuber, 2023. "Umverteilung durch den Staat in Österreich 2019 und Entwicklungen von 2005 bis 2019," WIFO Studies, WIFO, number 69741, April.
  5. Martin Ertl & Susanne Forstner & Michael Reiter & Felix Schröter & Josef Baumgartner & Simon Loretz, 2023. "Progressionsbericht 2023. Schätzung der kalten Progression als Grundlage für Maßnahmen zur Inflationsabgeltung für das Jahr 2024," WIFO Studies, WIFO, number 71426, April.
  6. Simon Loretz & Josef Baumgartner, 2022. "Einfluss der Inflation auf die Mehrwertsteuereinnahmen," WIFO Studies, WIFO, number 69695, April.
  7. Simon Loretz & Hans Pitlik, 2022. "Ein Blick auf die Gemeindefinanzen 2020 bis 2023," WIFO Studies, WIFO, number 69274, April.
  8. Simon Loretz & Oliver Fritz, 2021. "Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen," WIFO Studies, WIFO, number 67258, April.
  9. Josef Baumgartner & Jürgen Bierbaumer & Marian Fink & Klaus Friesenbichler & Serguei Kaniovski & Michael Klien & Simon Loretz & Hans Pitlik & Silvia Rocha-Akis & Franz Sinabell & Alexander Schnabl & S, 2020. "Ökonomische Bewertung der in der Regierungsklausur am 16. Juni 2020 vorgestellten Maßnahmen," WIFO Studies, WIFO, number 66415, April.
  10. Silvia Rocha-Akis & Jürgen Bierbaumer & Julia Bock-Schappelwein & Martina Einsiedl & Michael Klien & Thomas Leoni & Simon Loretz & Hedwig Lutz & Christine Mayrhuber, 2019. "Umverteilung durch den Staat in Österreich 2015," WIFO Studies, WIFO, number 61782, April.
  11. Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller-Altzinger, 2019. "Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen," WIFO Studies, WIFO, number 61957, April.
  12. Simon Loretz & Margit Schratzenstaller-Altzinger, 2018. "Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich," WIFO Studies, WIFO, number 61514, April.
  13. Hans Pitlik & Michael Klien & Simon Loretz, 2018. "Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung," WIFO Studies, WIFO, number 61535, April.
    RePEc:wfo:wstudy:69777 is not listed on IDEAS

More information

Research fields, statistics, top rankings, if available.

Statistics

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Rankings

This author is among the top 5% authors according to these criteria:
  1. Closeness measure in co-authorship network
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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 25 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (15) 2006-10-07 2007-10-20 2008-01-19 2008-07-05 2008-07-20 2008-10-13 2009-04-05 2009-08-08 2009-11-14 2010-04-17 2010-04-17 2014-02-02 2014-08-20 2014-10-03 2016-07-30. Author is listed
  2. NEP-ACC: Accounting and Auditing (9) 2007-10-20 2010-04-17 2010-04-17 2011-11-14 2014-02-02 2014-08-20 2014-10-03 2016-07-30 2017-01-22. Author is listed
  3. NEP-PUB: Public Finance (9) 2007-10-20 2008-07-05 2009-08-08 2010-04-17 2010-04-17 2014-08-20 2014-10-03 2016-07-30 2019-04-22. Author is listed
  4. NEP-EUR: Microeconomic European Issues (6) 2010-04-17 2014-08-20 2014-10-03 2018-05-07 2018-07-23 2019-04-22. Author is listed
  5. NEP-EEC: European Economics (4) 2007-10-20 2008-07-20 2011-11-14 2014-10-03
  6. NEP-MIG: Economics of Human Migration (3) 2018-04-30 2018-05-07 2018-07-23
  7. NEP-CMP: Computational Economics (2) 2010-04-17 2017-01-22
  8. NEP-GER: German Papers (2) 2019-07-29 2022-03-28
  9. NEP-INT: International Trade (2) 2006-10-07 2016-11-06
  10. NEP-SOC: Social Norms and Social Capital (2) 2018-04-30 2018-07-23
  11. NEP-BEC: Business Economics (1) 2006-10-07
  12. NEP-CIS: Confederation of Independent States (1) 2022-03-28
  13. NEP-ENE: Energy Economics (1) 2022-03-28
  14. NEP-ENV: Environmental Economics (1) 2022-03-28
  15. NEP-HME: Heterodox Microeconomics (1) 2018-05-07
  16. NEP-IND: Industrial Organization (1) 2014-11-07
  17. NEP-MIC: Microeconomics (1) 2009-08-08
  18. NEP-URE: Urban and Real Estate Economics (1) 2009-08-08

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