Details about Clemens Fuest

Access statistics for papers by Clemens Fuest.

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Short-id: pfu13

Working Papers

2012

1. European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'?
   IZA Policy Papers, Institute for the Study of Labor (IZA) View citations (4)
   See also Journal Article in CESifo Forum (2012)
2. Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax
   Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association View citations (1)
3. Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism
   Working Papers, Oxford University Centre for Business Taxation
4. Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System
   EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research View citations (1)
   Also in IZA Discussion Papers, Institute for the Study of Labor (IZA) (2012) View citations (1)
5. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?
   IZA Discussion Papers, Institute for the Study of Labor (IZA) View citations (3)
   Also in CESifo Working Paper Series, CESifo Group Munich (2012) View citations (1)
   Cologne Graduate School Working Paper Series, Cologne Graduate School in Management, Economics and Social Sciences (2012) View citations (1)
6. Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany
   Working Papers, Oxford University Centre for Business Taxation
7. With Which Countries Do Tax Havens Share Information?
   Working Papers, Oxford University Centre for Business Taxation View citations (2)
   Also in EUI-RSCAS Working Papers, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS) (2012) View citations (2)

2011

8. Closer to an internal market? The economic effects of EU tax jurisprudence
   Working Papers, Oxford University Centre for Business Taxation
9. GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe
   GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies
10. The EU Commission's Proposal for a Financial Transaction Tax
    Working Papers, Oxford University Centre for Business Taxation
11. The taxation of foreign profits - the old view, the new view and a pragmatic view
    Working Papers, Oxford University Centre for Business Taxation
    See also Journal Article in Intereconomics: Review of European Economic Policy (2011)

2010

12. Automatic Stabilizers and Economic Crisis: US vs. Europe
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (25)
    Also in Cologne Graduate School Working Paper Series, Cologne Graduate School in Management, Economics and Social Sciences (2010) View citations (8)
    IZA Discussion Papers, Institute for the Study of Labor (IZA) (2009) View citations (7)
    CESifo Working Paper Series, CESifo Group Munich (2009) View citations (18)
    EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research (2010) View citations (1)
    See also Journal Article in Journal of Public Economics (2012)
13. Automatic Stabilizers, Economic Crisis and Income Distribution in Europe
    IZA Discussion Papers, Institute for the Study of Labor (IZA) View citations (1)
14. Corporate tax effects on the quality and quantity of FDI
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
    See also Journal Article in European Economic Review (2012)
15. Social Protection as an Automatic Stabilizer
    IZA Policy Papers, Institute for the Study of Labor (IZA) View citations (1)
16. Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting
    Working Papers, Oxford University Centre for Business Taxation View citations (3)

2009

17. EU Regional Policy and Tax Competition
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article in European Economic Review (2010)
18. Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
    IZA Standpunkte, Institute for the Study of Labor (IZA) View citations (2)
    Also in FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics (2007) View citations (3)
19. Optimal tax policy when firms are internationallly mobile
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    Also in CESifo Working Paper Series, CESifo Group Munich (2005) View citations (6)
    See also Journal Article in International Tax and Public Finance (2011)
20. Source versus Residence Based Taxation with International Mergers and Acquisitions
    CESifo Working Paper Series, CESifo Group Munich View citations (3)
    See also Journal Article in Journal of Public Economics (2011)
21. The Redistributive Effects of Tax Benefit Systems in the Enlarged EU
    IZA Discussion Papers, Institute for the Study of Labor (IZA) View citations (8)
    See also Journal Article in Public Finance Review (2010)
22. The Role of the Corporate Income Tax as an Automatic Stabilizer
    CESifo Working Paper Series, CESifo Group Munich View citations (7)
    See also Journal Article in International Tax and Public Finance (2010)
23. Transfer Pricing Policy and the Intensity of Tax Rate Competition
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article in Economics Letters (2012)
24. Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA
    IZA Standpunkte, Institute for the Study of Labor (IZA)

2008

25. Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics
26. Tax Competition – Greenfield Investment versus Mergers and Acquisitions
    CESifo Working Paper Series, CESifo Group Munich View citations (4)
    See also Journal Article in Regional Science and Urban Economics (2011)
27. The European Commission´s Proposal for a Common Consolidated Corporate Tax Base
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
    See also Journal Article in Oxford Review of Economic Policy (2008)

2007

28. Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
    CESifo Working Paper Series, CESifo Group Munich View citations (2)
29. Is a Flat Tax Feasible in a Grown-up Welfare State?
    IZA Discussion Papers, Institute for the Study of Labor (IZA)
30. Is a Flat Tax politically feasible in a grown-up Welfare State?
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics
31. Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment
    CESifo Working Paper Series, CESifo Group Munich View citations (13)
32. Sind unsere sozialen Sicherungssysteme generationengerecht?
    Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V.
33. Tax Enforcement and Tax Havens under Formula Apportionment
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (5)
    See also Journal Article in International Tax and Public Finance (2010)
34. Taxing Foreign Profits with International Mergers and Acquisitions
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    See also Journal Article in International Economic Review (2010)
35. Wider die Arbeitslosigkeit der beruflich Geringqualifizierten: Entwurf eines Kombilohn-Verfahrens für den Niedriglohnsektor
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (1)

2006

36. Capital gains taxation and house price fluctuations
    Working Papers, Copenhagen Business School, Department of Economics
37. Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data
    CESifo Working Paper Series, CESifo Group Munich View citations (9)
38. Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (5)
39. Does tax simplification yield more equity and efficiency? An empirical analysis for Germany
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (6)
40. Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (7)
41. 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, Deutsche Bundesbank, Research Centre View citations (4)
42. Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (3)

2005

43. Does Germany Collect Revenue from Taxing Capital Income?
    CESifo Working Paper Series, CESifo Group Munich View citations (9)
44. Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell
    FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (14)
45. Konzernsteuerquote und Invesitionsverhalten
    ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research View citations (4)
46. Risk aversion does not justify the introduction of mandatory unemployment insurance in the shirking model
    Working Paper Series in Economics, University of Cologne, Department of Economics View citations (1)

2004

47. A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
    CESifo Working Paper Series, CESifo Group Munich View citations (7)
48. A Theory of User-Fee Competition
    CESifo Working Paper Series, CESifo Group Munich
    See also Journal Article in Journal of Public Economics (2007)

2003

49. Capital Mobility and Tax Competition: A Survey
    CESifo Working Paper Series, CESifo Group Munich View citations (58)
50. Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization
    CESifo Working Paper Series, CESifo Group Munich View citations (15)
    See also Journal Article in Regional Science and Urban Economics (2005)
51. Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets
    CESifo Working Paper Series, CESifo Group Munich View citations (5)

2002

52. Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
    CESifo Working Paper Series, CESifo Group Munich View citations (28)
53. Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?
    CESifo Working Paper Series, CESifo Group Munich View citations (1)
    See also Journal Article in German Economic Review (2005)

2000

54. The Optimal Taxation of Dividends in a Small Open Economy
    CESifo Working Paper Series, CESifo Group Munich View citations (5)

1999

55. Immigration and Skill Formation in Unionised Labour Markets
    CESifo Working Paper Series, CESifo Group Munich View citations (8)
    See also Journal Article in European Journal of Political Economy (2001)
56. Welfare Effects of Immigration in a Dual Labor Market
    CESifo Working Paper Series, CESifo Group Munich View citations (6)
    See also Journal Article in Regional Science and Urban Economics (2000)

1998

57. Why Do Countries Subsidize Investment and Not Employment?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)

Undated

58. Tax Coordination and Unemployment
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (10)
    See also Journal Article in International Tax and Public Finance (1999)
59. Tax Progression and Human Capital in Imperfect Labour Markets
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (3)
    See also Journal Article in German Economic Review (2001)
60. Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (9)

Journal Articles

2012

1. Auswirkungen der Globalisierung auf die Struktur der Besteuerung
   Perspektiven der Wirtschaftspolitik, 2012, 13, (1-2), 4-18
2. Automatic stabilizers and economic crisis: US vs. Europe
   Journal of Public Economics, 2012, 96, (3), 279-294 View citations (6)
   See also Working Paper (2010)
3. Bankenunion: Ist eine gemeinsame europäische Bankenaufsicht ein neues Instrument der Bankenrettung?
   Ifo Schnelldienst, 2012, 65, (14), 03-25
4. Corporate tax effects on the quality and quantity of FDI
   European Economic Review, 2012, 56, (8), 1495-1511
   See also Working Paper (2010)
5. European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'?
   CESifo Forum, 2012, 13, (1), 03-09
   See also Working Paper (2012)
6. Tax evasion, tax avoidance and shadow economy: introduction
   International Tax and Public Finance, 2012, 19, (1), 1-4
7. The Nexus of Corporate Income Taxation and Multinational Activity
   FinanzArchiv: Public Finance Analysis, 2012, 68, (3), 231-251
8. Transfer pricing policy and the intensity of tax rate competition
   Economics Letters, 2012, 117, (1), 146-148
   See also Working Paper (2009)

2011

9. EU-Rettungsschirm: Folgt der Einstieg in eine Transferunion?
   Ifo Schnelldienst, 2011, 64, (03), 03-20 View citations (2)
10. Einkommensteuersenkungen: Rückfall in Fehler der Vergangenheit
    Wirtschaftsdienst, 2011, 91, (7), 434-435 View citations (1)
11. International debt shifting and multinational firms in developing economies
    Economics Letters, 2011, 113, (2), 135-138 View citations (2)
12. Optimal tax policy when firms are internationally mobile
    International Tax and Public Finance, 2011, 18, (5), 580-604 View citations (4)
    See also Working Paper (2009)
13. Source versus residence based taxation with international mergers and acquisitions
    Journal of Public Economics, 2011, 95, (1), 28-40
    Also in Journal of Public Economics, 2011, 95, (1-2), 28-40 (2011)
    See also Working Paper (2009)
14. Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?
    Wirtschaftsdienst, 2011, 91, (6), 401-405
15. Tax competition -- Greenfield investment versus mergers and acquisitions
    Regional Science and Urban Economics, 2011, 41, (5), 476-486 View citations (2)
    See also Working Paper (2008)
16. The taxation of foreign profits — The old view, the new view and a pragmatic view
    Intereconomics: Review of European Economic Policy, 2011, 46, (2), 92-97
    See also Working Paper (2011)
17. Will the Reform of the Institutional Framework Restore Fiscal Stability in the Eurozone?
    CESifo Forum, 2011, 12, (2), 34-39 View citations (4)

2010

18. A Euro Rescue Plan
    CESifo Forum, 2010, 11, (2), 101-104 View citations (1)
19. EU regional policy and tax competition
    European Economic Review, 2010, 54, (1), 150-161 View citations (4)
    See also Working Paper (2009)
20. Fiskalpolitik nach der Krise
    Wirtschaftsdienst, 2010, 90, (11), 711-727
21. Internationalization and business tax revenue—evidence from Germany
    International Tax and Public Finance, 2010, 17, (2), 174-192 View citations (1)
22. TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS
    International Economic Review, 2010, 51, (1), 171-186 View citations (14)
    See also Working Paper (2007)
23. Tax enforcement and tax havens under formula apportionment
    International Tax and Public Finance, 2010, 17, (3), 217-235
    See also Working Paper (2007)
24. The Redistributive Effects of Tax Benefit Systems in the Enlarged EU
    Public Finance Review, 2010, 38, (4), 473-500 View citations (2)
    See also Working Paper (2009)
25. The role of the corporate income tax as an automatic stabilizer
    International Tax and Public Finance, 2010, 17, (6), 686-698 View citations (1)
    See also Working Paper (2009)
26. Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA
    Perspektiven der Wirtschaftspolitik, 2010, 11, (2), 132-145 View citations (1)

2009

27. Konsumgutscheine, Steuer- und Zinssenkungen, Hilfspaket für die Automobilbranche: Sind das geeignete Mittel gegen die Rezession?
    Ifo Schnelldienst, 2009, 62, (01), 03-15

2008

28. Does a Simpler Income Tax Yield More Equity and Efficiency?
    CESifo Economic Studies, 2008, 54, (1), 73-97 View citations (2)
29. Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany
    International Tax and Public Finance, 2008, 15, (5), 620-636 View citations (4)
30. Mindestlohn: Bloß nicht
    Ifo Schnelldienst, 2008, 61, (06), 25-27
31. Steuer- und Abgabensenkungen jetzt?
    Wirtschaftsdienst, 2008, 88, (6), 350-351
32. The European Commission's proposal for a common consolidated corporate tax base
    Oxford Review of Economic Policy, 2008, 24, (4), 720-739 View citations (7)
    See also Working Paper (2008)

2007

33. A theory of user-fee competition
    Journal of Public Economics, 2007, 91, (3-4), 497-509 View citations (1)
    See also Working Paper (2004)
34. Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus
    Ifo Schnelldienst, 2007, 60, (10), 36-40 View citations (2)
35. Beschäftigungs- und Finanzierungswirkungen von Kombilohnmodellen
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2007, 87, (4), 226-231 View citations (4)
36. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142
37. Der Kölner Kombilohn für den Niedriglohnsektor
    Ifo Schnelldienst, 2007, 60, (11), 25-29
38. Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland
    Perspektiven der Wirtschaftspolitik, 2007, 8, (1), 20-37
39. 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, 2007, 14, (5), 605-626 View citations (15)
    Also in International Tax and Public Finance, 2007, 14, (5), 627-629 (2007) View citations (5)
40. Solidaritätszuschlag abschaffen?
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2007, 87, (8), 492
41. Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 39-48
42. Why is there Corporate Taxation? The Role of Limited Liability Revisited
    Journal of Economics, 2007, 92, (1), 1-10 View citations (3)

2006

43. Can regional policy in a federation improve economic efficiency?
    Journal of Public Economics, 2006, 90, (3), 499-511 View citations (5)
44. Das Familienrealsplitting als Reformoption der Familienbesteuerung
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2006, 86, (10), 639-644 View citations (7)
45. Die Stellung der Ordnungspolitik in der Ökonomik
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2006, 86, (1), 11-14
46. Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2006, 86, (6), 355-360
47. Ist Deutschland Hoch- oder Niedrigsteuerland? Der Versuch einer Synthese*
    Perspektiven der Wirtschaftspolitik, 2006, 7, (1), 35-42 View citations (5)
48. Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2006, 226, (4), 346-360
49. Unternehmensteuerreform: Welche Wirkungen sind zu erwarten?
    Ifo Schnelldienst, 2006, 59, (23), 03-20

2005

50. Corporate tax policy, foreign firm ownership and thin capitalization
    Regional Science and Urban Economics, 2005, 35, (5), 508-526 View citations (19)
    See also Working Paper (2003)
51. Does Germany collect revenue from taxing the normal return to capital?
    Fiscal Studies, 2005, 26, (4), 491-511 View citations (6)
52. Economic integration and tax policy with endogenous foreign firm ownership
    Journal of Public Economics, 2005, 89, (9-10), 1823-1840 View citations (27)
53. EuGH-Rechtsprechung zur Unternehmensbesteuerung
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2005, 85, (1), 21-25
54. Experience Rating of Unemployment Insurance in the US: A Model for Europe?
    CESifo DICE Report, 2005, 3, (2), 45-50 View citations (1)
55. Experience Rating versus Employment Protection Laws in a Model where Firms Monitor Workers
    Scandinavian Journal of Economics, 2005, 107, (2), 299-314 View citations (8)
56. Sind die Unternehmenssteuern in Deutschland zu hoch?
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2005, 85, (4), 211-215 View citations (1)
57. Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?
    German Economic Review, 2005, 6, (4), 471-483 View citations (1)
    See also Working Paper (2002)
58. The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
    FinanzArchiv: Public Finance Analysis, 2005, 61, (2), 139-
59. Why do governments use closed ended subsidies to support entrepreneurial investment?
    Economics Letters, 2005, 89, (1), 24-30 View citations (8)
60. Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP
    Ifo Schnelldienst, 2005, 58, (03), 23-25
61. Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2005, 85, (6), 365-369

2004

62. A minimum corporate tax rate would be harmful for both high and low tax countries
    Intereconomics: Review of European Economic Policy, 2004, 39, (4), 183-186
63. Der Steuerwettbewerb und die Osterweiterung der EU
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2004, 84, (7), 438-442 View citations (1)
64. Ist eine große Steuerreform finanzierbar?
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2004, 84, (2), 79-83
65. Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?
    Journal of International Economics, 2004, 62, (1), 219-231 View citations (8)

2003

66. Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2003, 83, (12), 792-796
67. Ein modifiziertes Zuschlagsmodell zur Reform der Gemeindesteuern
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2003, 83, (3), 164-169 View citations (2)
68. Reform der Gemeindefinanzen
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2003, 83, (9), 555-571 View citations (2)
69. Why is the corporate tax rate lower than the personal tax rate?: The role of new firms
    Journal of Public Economics, 2003, 87, (1), 157-174 View citations (6)
70. Zur Koordinierung der Unternehmensbesteuerung in Europa
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2003, 72, (3), 378-390

2002

71. Sollte die Gewerbesteuer reformiert werden?
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2002, 82, (5), 255-265
72. Steuerausfälle - Defizite: Sind Steuererhöhungen unumgänglich?
    Ifo Schnelldienst, 2002, 55, (21), 3-12
73. Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms
    International Tax and Public Finance, 2002, 9, (5), 567-589 View citations (2)

2001

74. Immigration and skill formation in unionised labour markets
    European Journal of Political Economy, 2001, 17, (3), 557-573 View citations (12)
    See also Working Paper (1999)
75. Is the Local Business Tax a User Tax? - An Empirical Investigation for Germany
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2001, 221, (1), 14-31 View citations (2)
76. Labor and capital income taxation, fiscal competition, and the distribution of wealth
    Journal of Public Economics, 2001, 79, (1), 71-91 View citations (5)
77. Steuerliche Probleme von Mitarbeiter-Aktienoptionen
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2001, 81, (3), 155-158
78. Tax Competition and Tax Coordination in a Median Voter Model
    Public Choice, 2001, 107, (1), 97-113 View citations (11)
    Also in Public Choice, 2001, 107, (1-2), 97-113 (2001) View citations (10)
79. Tax Progression and Human Capital in Imperfect Labour Markets
    German Economic Review, 2001, 2, (1), 1-18 View citations (4)
    See also Working Paper
80. Why is there so little tax coordination? The role of majority voting and international tax evasion
    Regional Science and Urban Economics, 2001, 31, (2-3), 299-317 View citations (3)
81. Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten?
    Ifo Schnelldienst, 2001, 54, (08), 28-31 View citations (1)

2000

82. Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform
    FinanzArchiv: Public Finance Analysis, 2000, 57, (4), 514- View citations (4)
83. Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 2000, 80, (6), 351-355
84. Is tax progression really good for employment? A model with endogenous hours of work
    Labour Economics, 2000, 7, (1), 79-93 View citations (20)
85. The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians
    Public Choice, 2000, 103, (3-4), 357-82 View citations (9)
86. Welfare effects of immigration in a dual labor market
    Regional Science and Urban Economics, 2000, 30, (5), 551-563 View citations (10)
    See also Working Paper (1999)
87. Why do governments subsidise investment and not employment?
    Journal of Public Economics, 2000, 78, (1-2), 171-192 View citations (9)

1999

88. Can Tax Coordination Work?
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 443- View citations (10)
89. Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions
    FinanzArchiv: Public Finance Analysis, 1999, 56, (2), 165- View citations (1)
90. Second-Best Pollution Taxes: An Analytical Framework and Some New Results
    Bulletin of Economic Research, 1999, 51, (1), 31-38 View citations (3)
91. Tax Coordination and Unemployment
    International Tax and Public Finance, 1999, 6, (1), 7-26 View citations (20)
    See also Working Paper

1998

92. Efficiency wages, employment, and the marginal income-tax rate: A note
    Journal of Economics, 1998, 68, (1), 79-84 View citations (3)
93. Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), 1998, 78, (11), 645-651 View citations (2)

1997

94. Wage bargaining, labor-tax progression, and welfare
    Journal of Economics, 1997, 66, (2), 127-150 View citations (15)

Books

2000

1. Steuerpolitik und Arbeitslosigkeit, vol 11
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen View citations (3)

Editor

1. Beiträge zur Finanzwissenschaft
   Mohr Siebeck, Tübingen