Details about Bernd Genser

Access statistics for papers by Bernd Genser.

Last updated 2021-06-06. Update your information in the RePEc Author Service.

Short-id: pge66

Working Papers

2020

1. Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?
   CESifo Working Paper Series, CESifo

2019

2. National Pension Policy and Globalization: A New Approach to Strive for Efficient Portability and Equitable Taxation
   Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz View citations (1)

2018

3. A Viable International Tax-Order for Cross-Border Pensions
   Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz View citations (1)
4. Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility, CESifo Economic Studies, CESifo Group (2021) View citations (2) (2021)

2016

5. The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options
   CESifo Working Paper Series, CESifo View citations (16)

2015

6. Towards an International Tax Order for the Taxation of Retirement Income
   Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz View citations (8)

2007

7. Corporate taxes in the European Union
   ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
   See also Journal Article Corporate Taxes in the European Union, Intereconomics: Review of European Economic Policy, Springer (2007) View citations (2) (2007)
8. Dual income taxation as a stepping stone towards a European corporate income tax
   CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) View citations (2)
9. Moving Towards Dual Income Taxation in Europe
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (34)
   See also Journal Article Moving Towards Dual Income Taxation in Europe, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2007) View citations (28) (2007)

2006

10. Editorial note
    Munich Reprints in Economics, University of Munich, Department of Economics
11. Editorial note
    Munich Reprints in Economics, University of Munich, Department of Economics
12. The Dual Income Tax: Implementation and Experience in European Countries
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (5)

2002

13. Coordinating VATs Between EU Member States
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article Coordinating VATs between EU Member States, International Tax and Public Finance, Springer (2003) View citations (9) (2003)

2001

14. Ist eine duale Einkommensteuer einfacher und gerechter als eine umfassende Einkommensteuer?
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) View citations (1)

2000

15. Is tax harmonization useful?
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE)
    See also Journal Article Is Tax Harmonization Useful?, International Tax and Public Finance, Springer (2001) View citations (6) (2001)

1997

16. Measuring the fiscal revenue loss of VAT exemption in commercial banking
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (13)
17. On the optimal tax policy mix when consumers and firms are imperfectly mobile
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (3)

1996

18. Tax competition, tax coordination and tax harmonization: The effects of EMU
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1995)
    See also Journal Article Tax competition, tax coordination and tax harmonization: The effects of EMU, Empirica, Springer (1996) View citations (9) (1996)
19. Tax policy and the location decision of firms
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (3)

1995

20. Auf der Suche nach einer föderativen Finanzverfassung für Europa
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
21. Austria's steps towards a dual income tax
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (7)
22. Transfer pricing under an origin based VAT system
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (7)

1994

23. A generalized equivalence property of mixed international VAT regimes
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (13)
24. Die österreichische Finanzpolitik vor dem EU-Beitritt
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (4)

1993

25. Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)
26. Zur tariflichen Umsetzung des steuerlichen Existenzminimums
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)
27. Ökonomische Aspekte einer Steuerordnung für den europäischen Binnenmarkt
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)

1992

28. Bereit für den EWR? Die österreichische Finanzpolitik in den Jahren 1989 und 1990
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
29. Die Vorschläge des Ruding-Komitees zur Körperschaftsteuerharmonisierung in der Europäischen Gemeinschaft
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
30. Fuel taxation in EC counties: A political economy approach
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (5)

1991

31. Die Messung der Steuerprogression
    Discussion Papers, Series I, University of Konstanz, Department of Economics
32. Reform of the GDR tax system: A blueprint for east European economies?
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
    See also Journal Article Reform of the GDR Tax System: A Blueprint for East European Economies?, Public Finance = Finances publiques (1992) View citations (1) (1992)
33. The payoff of investment in CGE modelling
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)

1990

34. Do international tax relations impede a shift towards expenditure taxation?
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

1988

35. Is there a need to coordinate fiscal policy among large industrial countries?
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)

1987

36. Measuring the burden of taxation: An index number approach
    Discussion Papers, Series I, University of Konstanz, Department of Economics

1986

37. Measurement of effective tax progression
    Discussion Papers, Series I, University of Konstanz, Department of Economics

Undated

38. Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (18)
39. Patterns of Tax Arbitrage and Decentralized Tax Autonomy
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (2)

Journal Articles

2021

1. Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility
   CESifo Economic Studies, 2021, 67, (1), 61-77 View citations (2)
   See also Working Paper Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility, CESifo Working Paper Series (2018) View citations (1) (2018)

2020

2. Taxing German Old-age Pensions Fairly and Effciently
   ifo DICE Report, 2020, 17, (04), 36-40 View citations (4)

2016

3. The Taxation of Internationally Portable Pensions: An Introduction to Fiscal Issues and Policy Options
   ifo DICE Report, 2016, 14, (01), 24-29 View citations (10)

2008

4. Fiscal Policy in Action
   FinanzArchiv: Public Finance Analysis, 2008, 64, (4), 473-475 View citations (1)

2007

5. Corporate Taxes in the European Union
   Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 View citations (2)
   See also Working Paper Corporate taxes in the European Union, ULB Institutional Repository (2007) (2007)
6. Moving Towards Dual Income Taxation in Europe
   FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 436-456 View citations (28)
   See also Working Paper Moving Towards Dual Income Taxation in Europe, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2007) View citations (34) (2007)

2006

7. Editorial Note
   FinanzArchiv: Public Finance Analysis, 2006, 62, (2), 219-219
8. Editorial Note
   FinanzArchiv: Public Finance Analysis, 2006, 62, (3), 392-392

2005

9. Dual Income Taxation in EU Member Countries
   ifo DICE Report, 2005, 3, (01), 41-47 View citations (16)
10. Thema: Zur Einbindung der Kapitalbesteuerung in ein rationales Steuersystem
    Zeitschrift für Wirtschaftspolitik, 2005, 54, (3), 305-342

2003

11. Coordinating VATs between EU Member States
    International Tax and Public Finance, 2003, 10, (6), 735-52 View citations (9)
    See also Working Paper Coordinating VATs Between EU Member States, CESifo Working Paper Series (2002) View citations (3) (2002)

2001

12. Is Tax Harmonization Useful?
    International Tax and Public Finance, 2001, 8, (4), 511-527 View citations (6)
    See also Working Paper Is tax harmonization useful?, CoFE Discussion Papers (2000) (2000)

1996

13. Tax competition, tax coordination and tax harmonization: The effects of EMU
    Empirica, 1996, 23, (1), 59-89 View citations (9)
    See also Working Paper Tax competition, tax coordination and tax harmonization: The effects of EMU, Munich Reprints in Economics (1996) View citations (10) (1996)

1992

14. Reform of the GDR Tax System: A Blueprint for East European Economies?
    Public Finance = Finances publiques, 1992, 47, (Supplement), 335-48 View citations (1)
    See also Working Paper Reform of the GDR tax system: A blueprint for east European economies?, Discussion Papers, Series II (1991) (1991)

1985

15. ABSTRACTS-RÉSUMÉS-ZUSAMMENFASSUNGEN
    Annals of Public and Cooperative Economics, 1985, 56, (3), 425-438
16. ÖFFENTLICHE UNTERNEHMEN IN ÖSTERREICH
    Annals of Public and Cooperative Economics, 1985, 56, (3), 273-286

1983

17. Zur Operationalisierung von steuerstatistischem Datenmaterial: Remodelling Tax Return Data for User Purposes
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 1983, 198, (4), 341-361 View citations (1)

1981

18. Drei Diskussionsbeiträge zur Einkommensteuer"reform" - näher betrachtet
    Wirtschaft und Gesellschaft - WuG, 1981, 7, (3), 317-328

Editor

1. FinanzArchiv: Public Finance Analysis
   Mohr Siebeck, Tübingen