Details about Andreas Haufler

E-mail:
Homepage:	https://sites.google.com/view/andreas-haufler
Phone:	+49-89-2180-3858
Postal address:	Akademiestr. 1/II D-80799 Munich, Germany
Workplace:	CESifo, (more information at EDIRC) Volkswirtschaftliche Fakultät (Department of Economics), Ludwig-Maximilians-Universität München (University of Munich), (more information at EDIRC)

Access statistics for papers by Andreas Haufler.

Last updated 2025-03-14. Update your information in the RePEc Author Service.

Short-id: pha212

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Working Papers

2024

1. A Global Minimum Tax for Large Firms Only: Implications for Tax Competition
   Discussion papers, Research Institute of Economy, Trade and Industry (RIETI)
   Also in Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition (2024)
   Papers, arXiv.org (2024)
   CESifo Working Paper Series, CESifo (2024)
2. Matching for Risk-Taking: Overconfident Bankers and Government-Protected Banks
   CESifo Working Paper Series, CESifo

2023

3. Voluntary Equity, Project Risk, and Capital Requirements
   VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association
   Also in Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition (2022)
   CESifo Working Paper Series, CESifo (2022)

2022

4. Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies
   Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition
   Also in CESifo Working Paper Series, CESifo (2020) View citations (2)
   See also Journal Article Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies, European Economic Review, Elsevier (2023) View citations (2) (2023)
5. Incentives, Globalization, and Redistribution
   Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (1)
   Also in CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE) (2020) View citations (2)
   The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (2020) View citations (2)
   CESifo Working Paper Series, CESifo (2020) View citations (2)
   See also Journal Article Incentives, globalization, and redistribution, Journal of Public Economics, Elsevier (2023) (2023)
6. Taxing Mobile and Overconfident Top Earners
   Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (2)
   Also in Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics (2022) View citations (2)
   CESifo Working Paper Series, CESifo (2020) View citations (1)
   See also Journal Article Taxing mobile and overconfident top earners, International Tax and Public Finance, Springer (2023) (2023)

2021

7. Regulatory and Bailout Decisions in a Banking Union
   Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (1)
   Also in CESifo Working Paper Series, CESifo (2021) View citations (1)
   See also Journal Article Regulatory and bailout decisions in a banking union, Journal of Banking & Finance, Elsevier (2021) (2021)

2019

8. Regulatory competition in capital standards: a 'race to the top' result
   Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
   See also Journal Article Regulatory competition in capital standards: a ‘race to the top’ result, Journal of Banking & Finance, Elsevier (2019) View citations (7) (2019)

2018

9. Multinational Banks in Regulated Markets: Is Financial Integration Desirable?
   Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (1)
   See also Journal Article Multinational banks in regulated markets: Is financial integration desirable?, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2021) (2021)

2017

10. Bonus Taxes and International Competition for Bank Managers
    CESifo Working Paper Series, CESifo View citations (1)
    Also in Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition (2017) View citations (1)
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association (2016)
    See also Journal Article Bonus taxes and international competition for bank managers, European Economic Review, Elsevier (2018) View citations (8) (2018)

2016

11. Cross-Border Banking in Regulated Markets: Is Financial Integration Desirable?
    CESifo Working Paper Series, CESifo
12. Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
    Discussion Papers in Economics, University of Munich, Department of Economics
    Also in CESifo Working Paper Series, CESifo (2016)
13. Regulatory Competition in Capital Standards with Selection Effects among Banks
    CESifo Working Paper Series, CESifo View citations (8)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2016) View citations (8)

2015

14. Capital regulation and trade in banking services
    VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association

2014

15. An Economic Rationale for Controlled-Foreign-Corporation Rules
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association View citations (1)
16. Cross-border loss offset can fuel tax competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (7)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2013)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (1)
    CESifo Working Paper Series, CESifo (2013)
    See also Journal Article Cross-border loss offset can fuel tax competition, Journal of Economic Behavior & Organization, Elsevier (2014) View citations (7) (2014)
17. Economic integration and the optimal corporate tax structure with heterogeneous firms
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (28)
    Also in Working Papers, School of Economics, University College Dublin (2011) View citations (4)
    Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (14)
    Working Papers, Oxford University Centre for Business Taxation (2011) View citations (5)
    The Institute for International Integration Studies Discussion Paper Series, IIIS (2011) View citations (5)
    CESifo Working Paper Series, CESifo (2011) View citations (4)
    See also Journal Article Economic integration and the optimal corporate tax structure with heterogeneous firms, Journal of Public Economics, Elsevier (2014) View citations (28) (2014)

2013

18. Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation
    CESifo Working Paper Series, CESifo View citations (1)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2013) View citations (2)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (1)
    VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association (2012)
    See also Journal Article Reforming an asymmetric union: On the virtues of dual tier capital taxation, Journal of Public Economics, Elsevier (2015) View citations (8) (2015)
19. Regulatory competition in credit markets with capital standards as signals
    VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association
20. Should tax policy favour high or low productivity firms?
    Working Papers, Oxford University Centre for Business Taxation
    Also in CESifo Working Paper Series, CESifo (2012)
    Working Papers, Bavarian Graduate Program in Economics (BGPE) (2012) View citations (8)
    Discussion Papers in Economics, University of Munich, Department of Economics (2012) View citations (1)
    See also Journal Article Should tax policy favor high- or low-productivity firms?, European Economic Review, Elsevier (2015) View citations (19) (2015)
21. Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (53)
    Also in Working Papers, Oxford University Centre for Business Taxation (2010) View citations (1)
    Discussion Papers in Economics, University of Munich, Department of Economics (2009) View citations (7)
    CESifo Working Paper Series, CESifo (2009) View citations (5)
    See also Journal Article TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2013) View citations (47) (2013)

2012

22. Entrepreneurial Innovations and Taxation
    Working Paper Series, Research Institute of Industrial Economics View citations (2)
    Also in Working Papers, Oxford University Centre for Business Taxation (2011)
    CESifo Working Paper Series, CESifo (2011)
    Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (5)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2012) View citations (2)
    See also Journal Article Entrepreneurial innovations and taxation, Journal of Public Economics, Elsevier (2014) View citations (24) (2014)
23. Firms’ financial choices and thin capitalization rules under corporate tax competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (57)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (12)
    CESifo Working Paper Series, CESifo (2008) View citations (9)
    See also Journal Article Firms' financial choices and thin capitalization rules under corporate tax competition, European Economic Review, Elsevier (2012) View citations (60) (2012)

2011

24. Merger policy and tax competition: The role of foreign firm ownership
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (3)
    See also Journal Article Merger policy and tax competition: the role of foreign firm ownership, International Tax and Public Finance, Springer (2011) View citations (4) (2011)
25. Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (38)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2008) View citations (4)
    CESifo Working Paper Series, CESifo (2008) View citations (4)
    Working Papers, Bavarian Graduate Program in Economics (BGPE) (2008) View citations (4)
    See also Journal Article Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment, Economic Journal, Royal Economic Society (2011) View citations (38) (2011)

2010

26. Competition for firms in an oligopolistic industry: The impact of economic integration
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (104)
    See also Journal Article Competition for firms in an oligopolistic industry: The impact of economic integration, Journal of International Economics, Elsevier (2010) View citations (103) (2010)

2009

27. Economic integration and the relationship between profit and wage taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (13)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (6)
    See also Journal Article Economic integration and the relationship between profit and wage taxes, Public Choice, Springer (2009) View citations (12) (2009)
28. Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
    See also Journal Article Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse, Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik (2009) View citations (8) (2009)

2008

29. Merger policy to promote ’global players’? A simple model
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (11)
    Discussion Papers in Economics, University of Munich, Department of Economics (2005) View citations (3)
    See also Journal Article Merger policy to promote 'global players'? A simple model, Oxford Economic Papers, Oxford University Press (2008) View citations (4) (2008)
30. Redistributive taxation, multinational enterprises, and economic integration
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (19)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2008) View citations (19)
    See also Journal Article Redistributive taxation, multinational enterprises, and economic integration, European Journal of Political Economy, Elsevier (2008) View citations (19) (2008)
31. Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (92)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2005) View citations (21)
    CESifo Working Paper Series, CESifo (2005) View citations (16)
    See also Journal Article Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed, Journal of International Economics, Elsevier (2008) View citations (86) (2008)
32. Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor?
    Discussion Papers in Economics, University of Munich, Department of Economics

2007

33. Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (2)
    Also in CESifo Working Paper Series, CESifo (2007) View citations (2)
34. International oligopoly and the taxation of commerce with revenue-constrained governments
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (16)
    See also Journal Article International Oligopoly and the Taxation of Commerce with Revenue‐Constrained Governments, Economica, London School of Economics and Political Science (2007) View citations (18) (2007)
35. Merger Policy and Tax Competition
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (9)
    Also in CESifo Working Paper Series, CESifo (2007) View citations (10)
    Working Papers, Bavarian Graduate Program in Economics (BGPE) (2007) View citations (9)
36. Preferential tax regimes with asymmetric countries
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (28)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (6)
    CESifo Working Paper Series, CESifo (2006) View citations (6)
    See also Journal Article Preferential Tax Regimes With Asymmetric Countries, National Tax Journal, National Tax Association (2007) View citations (28) (2007)

2006

37. Company Tax Coordination cum Tax Rate Competition in the European Union
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (21)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2006) View citations (21)
    Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (21)
    See also Journal Article Company-Tax Coordination cum Tax-Rate Competition in the European Union, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2006) View citations (22) (2006)
38. Die Besteuerung multinationaler Unternehmen
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (4)
39. Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
    CESifo Working Paper Series, CESifo
40. Economic integration and redistribuitive taxation
    Discussion Papers in Economics, University of Munich, Department of Economics
41. Editorial note
    Munich Reprints in Economics, University of Munich, Department of Economics
42. Globalisation and the Mix of Wage and Profit Taxes
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (10)
43. The effects of regional tax and subsidy coordination on foreign direct investment
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (51)
    See also Journal Article The effects of regional tax and subsidy coordination on foreign direct investment, European Economic Review, Elsevier (2006) View citations (60) (2006)

2005

44. Barriers to trade and imperfect competition: The choice of commodity tax base
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (40)
    See also Journal Article Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base, International Tax and Public Finance, Springer (2005) View citations (39) (2005)

2004

45. International commodity taxation under monopolistic competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (30)
    Also in Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research (2003) View citations (10)
    Royal Economic Society Annual Conference 2003, Royal Economic Society (2003) View citations (2)
    Departmental Discussion Papers, University of Goettingen, Department of Economics (2001) View citations (6)
    CESifo Working Paper Series, CESifo (2001) View citations (6)
    See also Journal Article International Commodity Taxation under Monopolistic Competition, Journal of Public Economic Theory, Association for Public Economic Theory (2004) View citations (36) (2004)
46. Tacit collusion and international commodity taxation
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
    See also Journal Article Tacit collusion and international commodity taxation, Journal of Public Economics, Elsevier (2004) View citations (19) (2004)
47. Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (4)

2003

48. Market Structure and the Taxation of International Trade
    Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research View citations (2)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2003) View citations (2)
    CESifo Working Paper Series, CESifo (2003) View citations (2)
49. Regional Tax Coordination and Foreign Direct Investment
    Discussion Papers in Economics, University of Munich, Department of Economics View citations (6)
    Also in University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (2001) View citations (8)
    Working Papers, Business School - Economics, University of Glasgow (2001) View citations (9)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2001) View citations (9)
    CESifo Working Paper Series, CESifo (2001) View citations (9)

2000

50. Commodity Taxation and International Trade in Imperfect Markets
    CESifo Working Paper Series, CESifo View citations (7)
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2000) View citations (7)
    Working Papers, Norwegian School of Economics and Business Administration- (2000) View citations (14)
51. Corporate tax systems and cross country profit shifting
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (237)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (32)
    See also Journal Article Corporate Tax Systems and Cross Country Profit Shifting, Oxford Economic Papers, Oxford University Press (2000) View citations (253) (2000)
52. Health Care Reform: Separating Insurance from Income Redistribution
    Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research View citations (37)
    Also in Discussion Papers, Series I, University of Konstanz, Department of Economics (1999)
    Munich Reprints in Economics, University of Munich, Department of Economics (2000) View citations (35)
    See also Journal Article Health Care Reform: Separating Insurance from Income Redistribution, International Tax and Public Finance, Springer (2000) View citations (37) (2000)
53. Tacit Collusion under Destination- and Origin-Based Commodity Taxation
    CESifo Working Paper Series, CESifo View citations (2)
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (1999)
    Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (1)

1999

54. Capital taxation and production efficiency in an open economy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
    See also Journal Article Capital taxation and production efficiency in an open economy, Economics Letters, Elsevier (1999) View citations (17) (1999)
55. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    Working Papers, Norwegian School of Economics and Business Administration- View citations (11)
    Also in University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (1999) View citations (12)
    See also Journal Article Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (1999) View citations (13) (1999)
56. Country size and tax competition for foreign direct investment
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (278)
    Also in Working Papers, Business School - Economics, University of Glasgow View citations (1)
    See also Journal Article Country size and tax competition for foreign direct investment, Journal of Public Economics, Elsevier (1999) View citations (286) (1999)
57. Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
    See also Journal Article Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU, Fiscal Studies, Institute for Fiscal Studies (1999) View citations (10) (1999)

1998

58. Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
    See also Journal Article Asymmetric commodity tax competition -- comment on de Crombrugghe and Tulkens, Journal of Public Economics, Elsevier (1998) View citations (11) (1998)
59. When do small countries win tax wars?
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996)
    See also Journal Article When Do Small Countries Win Tax Wars?, Public Finance Review (1998) View citations (8) (1998)

1997

60. Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996)
    See also Journal Article Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation, Journal of Economics, Springer (1997) View citations (2) (1997)
61. Factor taxation, income distribution and capital market integration
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (24)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996)
    See also Journal Article Factor Taxation, Income Distribution and Capital Market Integration, Scandinavian Journal of Economics, Wiley Blackwell (1997) View citations (22) (1997)
62. 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)
63. Tax Competition for Foreign Direct Investment
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (22)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1997) View citations (4)

1996

64. Asymmetric commodity tax competition: Are tax rates always too low?
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
65. Optimal Factor and Commodity Taxation in a Small Open Economy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1995)
    See also Journal Article Optimal factor and commodity taxation in a small open economy, International Tax and Public Finance, Springer (1996) View citations (6) (1996)
66. Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (56)
    See also Journal Article Tax coordination with different preferences for public goods: Conflict or harmony of interest?, International Tax and Public Finance, Springer (1996) View citations (54) (1996)
67. Tax Differentials and External Tariffs in a Trade Deflection Model
    Munich Reprints in Economics, University of Munich, Department of Economics
68. 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)
69. 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)

1994

70. Numerische Gleichgewichtsanalyse mit dem Programmsystem MPS/GE: Eine Einführung
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
71. Tax Coordination in a Cross-Hauling Model: Conflict or Harmony of Interest?
    University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1994)
72. Trade deflection with transaction costs: The case of restricted origin principle
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
73. Unilateral tax reform under the restricted origin principle
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1991)
    See also Journal Article Unilateral tax reform under the restricted origin principle, European Journal of Political Economy, Elsevier (1994) View citations (7) (1994)

1993

74. 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)

1992

75. Public goods, international trade, and tax competition
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)

1991

76. Alternative tax principles for the European Community: A computable general equilibrium comparison
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
77. Wettbewerbsverzerrungen und Harmonisierung der Umsatzsteuer im Europäischen Binnenmarkt
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

1990

78. General consumption taxes and international trade: A duality approach
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

1989

79. Die Abschaffung der Steuergrenzen im gemeinsamen Markt: EG-Vorschläge 1989 und alternative Lösungen
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

Undated

80. 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)

Journal Articles

2023

1. Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies
   European Economic Review, 2023, 155, (C) View citations (2)
   See also Working Paper Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies, Rationality and Competition Discussion Paper Series (2022) (2022)
2. Incentives, globalization, and redistribution
   Journal of Public Economics, 2023, 224, (C)
   See also Working Paper Incentives, Globalization, and Redistribution, Rationality and Competition Discussion Paper Series (2022) View citations (1) (2022)
3. Taxing mobile and overconfident top earners
   International Tax and Public Finance, 2023, 30, (4), 913-947
   See also Working Paper Taxing Mobile and Overconfident Top Earners, Rationality and Competition Discussion Paper Series (2022) View citations (2) (2022)

2021

4. Multinational banks in regulated markets: Is financial integration desirable?
   Canadian Journal of Economics/Revue canadienne d'économique, 2021, 54, (4), 1811-1841
   See also Working Paper Multinational Banks in Regulated Markets: Is Financial Integration Desirable?, Rationality and Competition Discussion Paper Series (2018) View citations (1) (2018)
5. Regulatory and bailout decisions in a banking union
   Journal of Banking & Finance, 2021, 133, (C)
   See also Working Paper Regulatory and Bailout Decisions in a Banking Union, Rationality and Competition Discussion Paper Series (2021) View citations (1) (2021)

2019

6. Regulatory competition in capital standards: a ‘race to the top’ result
   Journal of Banking & Finance, 2019, 106, (C), 180-194 View citations (7)
   See also Working Paper Regulatory competition in capital standards: a 'race to the top' result, Munich Reprints in Economics (2019) View citations (9) (2019)

2018

7. Bonus taxes and international competition for bank managers
   European Economic Review, 2018, 110, (C), 41-60 View citations (8)
   See also Working Paper Bonus Taxes and International Competition for Bank Managers, CESifo Working Paper Series (2017) View citations (1) (2017)
8. Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
   Journal of International Economics, 2018, 114, (C), 25-43 View citations (32)

2015

9. Editorial note
   International Tax and Public Finance, 2015, 22, (5), 703-704
10. How Does Firm Heterogeneity Affect International Tax Policy?
    ifo DICE Report, 2015, 13, (02), 57-62 View citations (3)
11. Reforming an asymmetric union: On the virtues of dual tier capital taxation
    Journal of Public Economics, 2015, 125, (C), 116-127 View citations (8)
    See also Working Paper Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation, CESifo Working Paper Series (2013) View citations (1) (2013)
12. Should tax policy favor high- or low-productivity firms?
    European Economic Review, 2015, 73, (C), 18-34 View citations (19)
    See also Working Paper Should tax policy favour high or low productivity firms?, Working Papers (2013) (2013)

2014

13. Cross-border loss offset can fuel tax competition
    Journal of Economic Behavior & Organization, 2014, 106, (C), 42-61 View citations (7)
    See also Working Paper Cross-border loss offset can fuel tax competition, Munich Reprints in Economics (2014) View citations (7) (2014)
14. Economic integration and the optimal corporate tax structure with heterogeneous firms
    Journal of Public Economics, 2014, 110, (C), 42-56 View citations (28)
    See also Working Paper Economic integration and the optimal corporate tax structure with heterogeneous firms, Munich Reprints in Economics (2014) View citations (28) (2014)
15. Entrepreneurial innovations and taxation
    Journal of Public Economics, 2014, 113, (C), 13-31 View citations (24)
    See also Working Paper Entrepreneurial Innovations and Taxation, Working Paper Series (2012) View citations (2) (2012)

2013

16. TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES
    International Economic Review, 2013, 54, (2), 665-692 View citations (47)
    See also Working Paper Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes, Munich Reprints in Economics (2013) View citations (53) (2013)

2012

17. Firms' financial choices and thin capitalization rules under corporate tax competition
    European Economic Review, 2012, 56, (6), 1087-1103 View citations (60)
    See also Working Paper Firms’ financial choices and thin capitalization rules under corporate tax competition, Munich Reprints in Economics (2012) View citations (57) (2012)

2011

18. Merger policy and tax competition: the role of foreign firm ownership
    International Tax and Public Finance, 2011, 18, (2), 121-145 View citations (4)
    See also Working Paper Merger policy and tax competition: The role of foreign firm ownership, Munich Reprints in Economics (2011) View citations (3) (2011)
19. Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment
    Economic Journal, 2011, 121, (553), 793-818 View citations (38)
    See also Working Paper Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment, Munich Reprints in Economics (2011) View citations (38) (2011)
20. »Pakt für den Euro«: Kann mit dem Maßnahmenpaket die Europäische Union die Euro-Schuldenkrise überwinden?
    ifo Schnelldienst, 2011, 64, (09), 03-22

2010

21. Competition for firms in an oligopolistic industry: The impact of economic integration
    Journal of International Economics, 2010, 80, (2), 239-248 View citations (103)
    See also Working Paper Competition for firms in an oligopolistic industry: The impact of economic integration, Munich Reprints in Economics (2010) View citations (104) (2010)

2009

22. Economic integration and the relationship between profit and wage taxes
    Public Choice, 2009, 138, (3), 423-446 View citations (12)
    See also Working Paper Economic integration and the relationship between profit and wage taxes, Munich Reprints in Economics (2009) View citations (13) (2009)
23. Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse
    Perspektiven der Wirtschaftspolitik, 2009, 10, (2), 123-145 View citations (8)
    See also Working Paper Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse, Munich Reprints in Economics (2009) View citations (8) (2009)

2008

24. Merger policy to promote 'global players'? A simple model
    Oxford Economic Papers, 2008, 60, (3), 517-545 View citations (4)
    See also Working Paper Merger policy to promote ’global players’? A simple model, Munich Reprints in Economics (2008) View citations (6) (2008)
25. Redistributive taxation, multinational enterprises, and economic integration
    European Journal of Political Economy, 2008, 24, (1), 249-255 View citations (19)
    See also Working Paper Redistributive taxation, multinational enterprises, and economic integration, Discussion Papers (2008) View citations (19) (2008)
26. Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed
    Journal of International Economics, 2008, 74, (1), 188-201 View citations (86)
    See also Working Paper Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?, Munich Reprints in Economics (2008) View citations (92) (2008)

2007

27. International Oligopoly and the Taxation of Commerce with Revenue‐Constrained Governments
    Economica, 2007, 74, (295), 451-473 View citations (18)
    See also Working Paper International oligopoly and the taxation of commerce with revenue-constrained governments, Munich Reprints in Economics (2007) View citations (16) (2007)
28. Preferential Tax Regimes With Asymmetric Countries
    National Tax Journal, 2007, 60, (4), 789-95 View citations (28)
    See also Working Paper Preferential tax regimes with asymmetric countries, Munich Reprints in Economics (2007) View citations (28) (2007)
29. Sollen multinationale Unternehmen weniger Steuern bezahlen?
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 8-20

2006

30. Company-Tax Coordination cum Tax-Rate Competition in the European Union
    FinanzArchiv: Public Finance Analysis, 2006, 62, (4), 579-601 View citations (22)
    See also Working Paper Company Tax Coordination cum Tax Rate Competition in the European Union, ifo Working Paper Series (2006) View citations (21) (2006)
31. Editorial Note
    FinanzArchiv: Public Finance Analysis, 2006, 62, (2), 219-219
32. The effects of regional tax and subsidy coordination on foreign direct investment
    European Economic Review, 2006, 50, (2), 285-305 View citations (60)
    See also Working Paper The effects of regional tax and subsidy coordination on foreign direct investment, Munich Reprints in Economics (2006) View citations (51) (2006)

2005

33. Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
    International Tax and Public Finance, 2005, 12, (3), 281-300 View citations (39)
    See also Working Paper Barriers to trade and imperfect competition: The choice of commodity tax base, Munich Reprints in Economics (2005) View citations (40) (2005)

2004

34. Der CDU/CSU-Vorschlag zur Gesundheitspauschale: Pro und Kontra
    ifo Schnelldienst, 2004, 57, (23), 03-21
35. International Commodity Taxation under Monopolistic Competition
    Journal of Public Economic Theory, 2004, 6, (3), 445-470 View citations (36)
    See also Working Paper International commodity taxation under monopolistic competition, Munich Reprints in Economics (2004) View citations (30) (2004)
36. Tacit collusion and international commodity taxation
    Journal of Public Economics, 2004, 88, (3-4), 577-600 View citations (19)
    See also Working Paper Tacit collusion and international commodity taxation, Munich Reprints in Economics (2004) View citations (15) (2004)
37. Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens?
    Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, 2004, 124, (4), 539-556

2003

38. Taxes as a Determinant for Foreign Direct Investment in Europe
    ifo DICE Report, 2003, 1, (02), 45-51 View citations (3)

2000

39. Corporate Tax Systems and Cross Country Profit Shifting
    Oxford Economic Papers, 2000, 52, (2), 306-25 View citations (253)
    See also Working Paper Corporate tax systems and cross country profit shifting, Munich Reprints in Economics (2000) View citations (237) (2000)
40. Health Care Reform: Separating Insurance from Income Redistribution
    International Tax and Public Finance, 2000, 7, (4), 445-461 View citations (37)
    See also Working Paper Health Care Reform: Separating Insurance from Income Redistribution, Discussion Papers of DIW Berlin (2000) View citations (37) (2000)

1999

41. Capital taxation and production efficiency in an open economy
    Economics Letters, 1999, 62, (1), 85-90 View citations (17)
    See also Working Paper Capital taxation and production efficiency in an open economy, Munich Reprints in Economics (1999) View citations (15) (1999)
42. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 481- View citations (13)
    See also Working Paper Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision, Working Papers (1999) View citations (11) (1999)
43. Country size and tax competition for foreign direct investment
    Journal of Public Economics, 1999, 71, (1), 121-139 View citations (286)
    See also Working Paper Country size and tax competition for foreign direct investment, Munich Reprints in Economics (1999) View citations (278) (1999)
44. Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
    Fiscal Studies, 1999, 20, (2), 133-153 View citations (10)
    See also Working Paper Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU, Munich Reprints in Economics (1999) View citations (8) (1999)

1998

45. Asymmetric commodity tax competition -- comment on de Crombrugghe and Tulkens
    Journal of Public Economics, 1998, 67, (1), 135-144 View citations (11)
    See also Working Paper Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens, Munich Reprints in Economics (1998) View citations (6) (1998)
46. When Do Small Countries Win Tax Wars?
    Public Finance Review, 1998, 26, (4), 327-361 View citations (8)
    See also Working Paper When do small countries win tax wars?, Munich Reprints in Economics (1998) View citations (9) (1998)

1997

47. Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation
    Journal of Economics, 1997, 66, (1), 43-69 View citations (2)
    See also Working Paper Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation, Munich Reprints in Economics (1997) View citations (2) (1997)
48. Factor Taxation, Income Distribution and Capital Market Integration
    Scandinavian Journal of Economics, 1997, 99, (3), 425-446 View citations (22)
    See also Working Paper Factor taxation, income distribution and capital market integration, Munich Reprints in Economics (1997) View citations (24) (1997)

1996

49. Optimal factor and commodity taxation in a small open economy
    International Tax and Public Finance, 1996, 3, (3), 425-442 View citations (6)
    Also in International Tax and Public Finance, 1996, 3, (4), 523-527 (1996) View citations (6)
    See also Working Paper Optimal Factor and Commodity Taxation in a Small Open Economy, Munich Reprints in Economics (1996) View citations (6) (1996)
50. 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)
51. Tax coordination with different preferences for public goods: Conflict or harmony of interest?
    International Tax and Public Finance, 1996, 3, (1), 5-28 View citations (54)
    See also Working Paper Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?, Munich Reprints in Economics (1996) View citations (56) (1996)

1994

52. Unilateral tax reform under the restricted origin principle
    European Journal of Political Economy, 1994, 10, (3), 511-527 View citations (7)
    See also Working Paper Unilateral tax reform under the restricted origin principle, Munich Reprints in Economics (1994) View citations (6) (1994)

Books

2008

1. Taxation in a Global Economy
   Cambridge Books, Cambridge University Press View citations (2)
   Also in Cambridge Books, Cambridge University Press (2001) View citations (71)