Details about Clemens Fuest

Workplace:

Volkswirtschaftliche Fakultät (Department of Economics), Ludwig-Maximilians-Universität München (University of Munich), (more information at EDIRC) ifo Institut - Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. (Ifo Institute for Economic Research at the University of Munich), (more information at EDIRC)

Access statistics for papers by Clemens Fuest.

Last updated 2024-09-06. Update your information in the RePEc Author Service.

Short-id: pfu13

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Working Papers

2025

1. Mehr Wettbewerb in der Verwaltungsdigitalisierung
   Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin

2024

2. Climate Policy Priorities for the Next European Commission
   EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)
3. EU Innovation Policy: How to Escape the Middle Technology Trap
   EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
4. Economic Challenges Ahead for the Next European Commission
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
5. Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating Cohesion Policies
   EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
   Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2024)
6. Für eine grundlegende Reform des öffentlich-rechtlichen Rundfunks
   Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
7. Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market
   VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association
   Also in CESifo Working Paper Series, CESifo (2021) View citations (3)
   ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2019) View citations (5)
   VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association (2020)
   See also Journal Article Who bears the burden of real estate transfer taxes? Evidence from the German housing market, Journal of Urban Economics, Elsevier (2025) (2025)

2023

8. Flexibilität statt Solidität? Zur Reform der europäischen Fiskalregeln
   Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
9. Rethinking Geoeconomics: Trade Policy Scenarios for Europe's Economy
   EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)
10. Wirtschafts- und Industriestandort Deutschland in Gefahr? Was zu tun ist und was man unterlassen sollte
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin

2022

11. EEAG Report on the European Economy 2022 - Economic Policy for the Next Decade: A Changed Role of Governments?
    Working Papers, HAL
    See also Journal Article EEAG Report on the European Economy 2022 - Economic Policy for the Next Decade: A Changed Role of Governments?, EEAG Report on the European Economy, CESifo (2022) (2022)
12. Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data
    CESifo Working Paper Series, CESifo View citations (8)
13. Green Deal auf Kosten des Wettbewerbs?
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
14. Krankenhausversorgung in Deutschland: Diagnose und Therapie
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
15. Reforming Economic Governance in the Eurozone: Shifting Spending Instead of Expanding Debt Margins
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)
16. Sustainable Finance and Climate Change: Wasteful but a Political Commitment Device?
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Sustainable finance and climate change: Wasteful but a political commitment device?, Journal of Environmental Economics and Management, Elsevier (2023) View citations (4) (2023)
17. The Challenge of Estimating the Direct and Indirect Effects of Covid-19 Interventions – Toward an Integrated Economic and Epidemiological Approach
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
    Also in CESifo Working Paper Series, CESifo (2022)
    See also Journal Article The challenge of estimating the direct and indirect effects of COVID-19 interventions – Toward an integrated economic and epidemiological approach, Economics & Human Biology, Elsevier (2023) View citations (1) (2023)
18. The Common Interests of Health Protection and the Economy: Evidence from Scenario Calculations of Covid-19 Containment Policies
    CESifo Working Paper Series, CESifo View citations (3)
    Also in ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2022) View citations (2)
    See also Journal Article The common interests of health protection and the economy: evidence from scenario calculations of COVID-19 containment policies, The European Journal of Health Economics, Springer (2023) (2023)
19. The European Added Value of the Recovery and Resilience Facility
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)

2021

20. Beyond the Coronavirus Crisis: Investing for a Viable Future
    Working Papers, HAL
21. Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data
    CESifo Working Paper Series, CESifo View citations (11)
    See also Journal Article Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data, Journal of Economic Behavior & Organization, Elsevier (2022) View citations (20) (2022)
22. Die Herausforderungen jetzt annehmen! Demografischer Wandel, Klimaschutz, Digitalisierung
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
23. Die geldpolitische Strategie der Europäischen Zentralbank: Was geändert werden sollte und was nicht
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
24. Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Does expert information affect citizens’ attitudes toward Corona policies? Evidence from Germany, European Journal of Political Economy, Elsevier (2023) (2023)
25. Read My Lips? Taxes and Elections
    EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)
    Also in CESifo Working Paper Series, CESifo (2021) View citations (1)
    See also Journal Article Read my lips? Taxes and elections, Journal of Public Economics, Elsevier (2024) (2024)
26. The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail
    CESifo Working Paper Series, CESifo View citations (6)
    See also Journal Article The pass-through of temporary VAT rate cuts: evidence from German supermarket retail, International Tax and Public Finance, Springer (2025) (2025)
27. The monetary policy strategy of the European Central Bank: Review and recommendations
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
28. Trade Openness and Income Inequality: New Empirical Evidence
    CESifo Working Paper Series, CESifo View citations (9)
    Also in ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2021) View citations (9)
    See also Journal Article Trade openness and income inequality: New empirical evidence, Economic Inquiry, Western Economic Association International (2022) View citations (15) (2022)
29. Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (5)
    Also in CESifo Working Paper Series, CESifo (2021) View citations (4)
    See also Journal Article Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective, European Economic Review, Elsevier (2023) View citations (1) (2023)
30. Who should bear the burden of COVID-19 related ï¬ scal pressure? An optimal income taxation perspective
    CEPR Discussion Papers, C.E.P.R. Discussion Papers
31. Will the Centralisation of Carbon Pricing Revenue in the EU Lead to Laxer Climate Policy?
    CESifo Working Paper Series, CESifo

2020

32. 30 Jahre Wiedervereinigung: Mehr Mut zur Vielfalt
    Argumente zur Marktwirtschaft und Politik, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
33. EEAG Economic Policy for the Next Decade:A Changed Role of Governments?
    Working Papers, HAL View citations (1)
34. EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World
    Working Papers, HAL
    See also Journal Article EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World, EEAG Report on the European Economy, CESifo (2020) (2020)
35. Economic Deprivation and Radical Voting: Evidence from Germany
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (9)
36. Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
    Also in CESifo Working Paper Series, CESifo (2019) View citations (2)
    See also Journal Article Expected effects of the US tax reform on other countries: global and local survey evidence, International Tax and Public Finance, Springer (2020) View citations (6) (2020)
37. Financing the EU: New Context, New Responses
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (5)
38. Financing the European Union- New Context, New Responses
    Bruegel Policy Contributions, Bruegel View citations (10)
39. Fiscal Consolidation and Automatic Stabilization: New Results
    EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research View citations (4)
    Also in EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2020) View citations (5)
    CESifo Working Paper Series, CESifo (2019) View citations (4)
    See also Journal Article Fiscal Consolidation and Automatic Stabilization: New Results, IMF Economic Review, Palgrave Macmillan (2022) View citations (9) (2022)
40. Fostering European Identity
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (1)
41. Kein Rückzug in die Festung Europa!
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
42. München braucht mehr Raum für Experimentelles
    Munich Reprints in Economics, University of Munich, Department of Economics
43. No retreat into fortress Europe!
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
44. The Economic Costs of the Coronavirus Shutdown for Germany: A Scenario Calculation
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
45. The Economic Costs of the Coronavirus Shutdown for Selected European Countries: A Scenario Calculation
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (19)
46. The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (7)
47. Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data, National Tax Journal, University of Chicago Press (2022) View citations (3) (2022)

2019

48. A Primer on Developing European Public Goods
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (9)
49. Applying nominal expenditure rules in the euro area
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)
50. Government debt in times of low interest rates: the case of Europe
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (7)
51. HOW WILL BREXIT AFFECT TAX COMPETITION AND TAX HARMONIZATION? THE ROLE OF DISCRIMINATORY TAXATION
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
    Also in ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2018)
    CESifo Working Paper Series, CESifo (2017) View citations (1)
    See also Journal Article How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation, National Tax Journal, National Tax Association (2019) View citations (8) (2019)
52. Hard Brexit ahead: breaking the deadlock
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)
53. Incentivising structural reforms in Europe?
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (4)
54. Tax Cuts Starve the Beast! Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (5)
    Also in VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association (2018) View citations (2)
55. What Drives Chinese Overseas M&A Investment? Evidence from Micro Data
    EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
    See also Journal Article What drives Chinese overseas M&A investment? Evidence from micro data, Review of International Economics, Wiley Blackwell (2022) View citations (1) (2022)

2018

56. Globalization and Income Inequality Revisited
    CESifo Working Paper Series, CESifo View citations (34)
    Also in European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2017) View citations (9)
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2018) View citations (35)
57. Inequality and Extremist Voting: Evidence from Germany
    VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association View citations (4)
58. Unternehmensbesteuerung unter Wettbewerbsdruck
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
59. What a feeling?! How to promote ‘European Identity’
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
60. Why the IMF and OECD are Wrong about Inequality and Growth
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich

2017

61. Accountability Bonds – Reconciling Fiscal Policy Based on Market Discipline with Financial Stability
    EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (5)
62. Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (7)
    Also in CESifo Working Paper Series, CESifo (2013) View citations (37)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2013) View citations (34)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2016) View citations (3)
    IZA Discussion Papers, Institute of Labor Economics (IZA) (2013) View citations (51)
    See also Journal Article Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany, American Economic Review, American Economic Association (2018) View citations (241) (2018)
63. Economic Effects of Brexit on the European Economy
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (17)
64. Making the best of the European single market
    Post-Print, HAL View citations (2)
    Also in PSE-Ecole d'économie de Paris (Postprint), HAL (2017) View citations (2)
    Bruegel Policy Contributions, Bruegel (2017) View citations (3)
65. Neue Diskriminierungsverbote für die digitale Welt?
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
66. The Future of Eurozone Fiscal Governance
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (5)
67. The German Current Account Surplus: Where Does It Come From, Is It Harmful and Should Germany Do Something about It?
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (14)
68. The Nature of Shocks in the Eurozone and Their Absorption Channels
    EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
69. Tirer le meilleur du marché unique européen
    Post-Print, HAL View citations (1)
    Also in PSE-Ecole d'économie de Paris (Postprint), HAL (2017)
70. Weckruf für die deutsche Wirtschaftspolitik
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)

2016

71. Das entgrenzte Mandat der EZB: Das OMT-Urteil des EuGH und seine Folgen
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (3)
72. Dismantling the boundaries of the ECB's monetary policy mandate: The CJEU's OMT judgement and its consequences
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
73. Für eine echte Reform der Bund-Länder-Finanzbeziehungen
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (2)
74. Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union
    CESifo Working Paper Series, CESifo View citations (28)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2015) View citations (5)
75. Werden die Armen immer ärmer und die Reichen immer reicher? Zehn Thesen zur Ungleichheitsdebatte
    ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research View citations (1)

2015

76. An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data
    CESifo Working Paper Series, CESifo View citations (11)
    Also in IZA Discussion Papers, Institute of Labor Economics (IZA) (2014) View citations (33)
    EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research (2015) View citations (16)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2014) View citations (21)
    See also Journal Article An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata, International Tax and Public Finance, Springer (2018) View citations (35) (2018)
77. Do Higher Corporate Taxes Reduce Wages?
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (24)
78. Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China
    CESifo Working Paper Series, CESifo View citations (3)
    Also in Working Papers, Oxford University Centre for Business Taxation (2015) View citations (3)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2015) View citations (3)
79. Erbschaftsteuer: Neu ordnen statt nachbessern
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
80. German public finances through the financial crisis
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (6)
    See also Journal Article German Public Finances through the Financial Crisis, Fiscal Studies, Institute for Fiscal Studies (2015) View citations (6) (2015)
81. How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China
    CESifo Working Paper Series, CESifo View citations (2)
    Also in Working Papers, Oxford University Centre for Business Taxation (2015) View citations (2)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2015)
82. Reforming the financing of the European Union: A proposal
    ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research View citations (14)
    See also Journal Article Reforming the Financing of the European Union: A Proposal, Intereconomics: Review of European Economic Policy, Springer (2015) View citations (13) (2015)
83. Tax Harmonisation in the European Union / Armonización fiscal en la UE / Harmonització fiscal a la UE
    IEB Reports, Institut d'Economia de Barcelona (IEB)
84. The Taxation of Foreign Profits: A Unified View
    CESifo Working Paper Series, CESifo View citations (11)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2015) View citations (17)
    Working Papers, Oxford University Centre for Business Taxation (2015) View citations (12)
    See also Journal Article The taxation of foreign profits: A unified view, Journal of Public Economics, Elsevier (2015) View citations (10) (2015)
85. Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (1)
    See also Journal Article Integration des Solidaritätszuschlags in die Einkommensteuer, Wirtschaftsdienst, Springer (2015) View citations (1) (2015)

2014

86. A viable insolvency procedure for sovereigns (VIPS) in the euro area
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (12)
87. An Unemployment Insurance Scheme for the Euro Area
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association View citations (39)
88. Europäische Bankenunion: Vom Prinzip Hoffnung zum Prinzip Haftung
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
89. Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (12)
90. Fiscal integration in the Eurozone: economic effects of two key scenarios
    EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research View citations (2)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2013) View citations (7)
91. Neustart in der Energiepolitik jetzt!
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
92. Who is afraid of the Asset Quality Review? Potential losses and capital shortfalls in the European banking system
    Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2014)

2013

93. Bundesverfassungsgericht und Krisenpolitik der EZB - Stellungnahmen der Ökonomen
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (1)
    See also Journal Article Bundesverfassungsgericht und Krisenpolitik der EZB — Stellungnahmen der Ökonomen, Wirtschaftsdienst, Springer (2013) View citations (1) (2013)
94. Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (41)
    Also in Working Papers, Oxford University Centre for Business Taxation (2012) View citations (10)
    Post-Print, HAL (2013) View citations (43)
    See also Journal Article Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism, Economic Policy, CEPR, CESifo, Sciences Po (2013) View citations (39) (2013)
95. Herausforderungen für die deutsche Wirtschafts- und Finanzpolitik in der Legislaturperiode 2013-2017
    ZEW policy briefs, ZEW - Leibniz Centre for European Economic Research
96. Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (61)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2013) View citations (57)
97. Renaissance der Angebotspolitik
    Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
98. Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany
    VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association

2012

99. European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'?
    IZA Policy Papers, Institute of Labor Economics (IZA) View citations (44)
    See also Journal Article European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'?, CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2012) View citations (44) (2012)
100. Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax
     VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association View citations (3)
101. Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System
     IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (11)
     Also in EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research (2012) View citations (10)
102. Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?
     IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (9)
     Also in Cologne Graduate School Working Paper Series, Cologne Graduate School in Management, Economics and Social Sciences (2012) View citations (5)
     CESifo Working Paper Series, CESifo (2012) View citations (5)
103. 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 View citations (4)
104. With which countries do tax havens share information?
     RSCAS Working Papers, European University Institute View citations (13)
     Also in EUI-RSCAS Working Papers, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS) (2012) View citations (4)
     Working Papers, Oxford University Centre for Business Taxation (2012) View citations (9)
     See also Journal Article With which countries do tax havens share information?, International Tax and Public Finance, Springer (2014) View citations (31) (2014)

2011

105. Closer to an internal market? The economic effects of EU tax jurisprudence
     Working Papers, Oxford University Centre for Business Taxation View citations (1)
106. GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe
     GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies View citations (6)
107. The EU Commission's Proposal for a Financial Transaction Tax
     Working Papers, Oxford University Centre for Business Taxation View citations (3)
108. The taxation of foreign profits - the old view, the new view and a pragmatic view
     Working Papers, Oxford University Centre for Business Taxation View citations (9)
     See also Journal Article The taxation of foreign profits — The old view, the new view and a pragmatic view, Intereconomics: Review of European Economic Policy, Springer (2011) View citations (5) (2011)

2010

109. A euro rescue plan
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)
     See also Journal Article A Euro Rescue Plan, CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2010) View citations (2) (2010)
110. Automatic Stabilizers and Economic Crisis: US vs. Europe
     Cologne Graduate School Working Paper Series, Cologne Graduate School in Management, Economics and Social Sciences View citations (32)
     Also in EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research (2010) View citations (16)
     NBER Working Papers, National Bureau of Economic Research, Inc (2010) View citations (58)
     CESifo Working Paper Series, CESifo (2009) View citations (45)
     IZA Discussion Papers, Institute of Labor Economics (IZA) (2009) View citations (20)
     See also Journal Article Automatic stabilizers and economic crisis: US vs. Europe, Journal of Public Economics, Elsevier (2012) View citations (201) (2012)
111. Automatic Stabilizers, Economic Crisis and Income Distribution in Europe
     IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (16)
     See also Chapter Automatic Stabilizers, Economic Crisis and Income Distribution in Europe, Research in Labor Economics, Emerald Group Publishing Limited (2011) View citations (7) (2011)
112. Corporate tax effects on the quality and quantity of FDI
     Working Papers, Oxford University Centre for Business Taxation View citations (4)
     See also Journal Article Corporate tax effects on the quality and quantity of FDI, European Economic Review, Elsevier (2012) View citations (52) (2012)
113. Social Protection as an Automatic Stabilizer
     IZA Policy Papers, Institute of Labor Economics (IZA) View citations (3)
114. Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting
     Working Papers, Oxford University Centre for Business Taxation View citations (29)

2009

115. EU Regional Policy and Tax Competition
     Working Papers, Oxford University Centre for Business Taxation View citations (2)
     See also Journal Article EU regional policy and tax competition, European Economic Review, Elsevier (2010) View citations (26) (2010)
116. Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
     IZA Standpunkte, Institute of Labor Economics (IZA) View citations (4)
     Also in FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics (2007) View citations (3)
     See also Journal Article Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis, Review of Economics, De Gruyter (2008) View citations (1) (2008)
117. Optimal tax policy when firms are internationallly mobile
     Working Papers, Oxford University Centre for Business Taxation View citations (4)
     Also in CESifo Working Paper Series, CESifo (2005) View citations (10)
     See also Journal Article Optimal tax policy when firms are internationally mobile, International Tax and Public Finance, Springer (2011) View citations (24) (2011)
118. Source versus Residence Based Taxation with International Mergers and Acquisitions
     CESifo Working Paper Series, CESifo View citations (4)
     See also Journal Article Source versus residence based taxation with international mergers and acquisitions, Journal of Public Economics, Elsevier (2011) View citations (22) (2011)
119. The Redistributive Effects of Tax Benefit Systems in the Enlarged EU
     IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (33)
     See also Journal Article The Redistributive Effects of Tax Benefit Systems in the Enlarged EU, Public Finance Review (2010) View citations (33) (2010)
120. The Role of the Corporate Income Tax as an Automatic Stabilizer
     CESifo Working Paper Series, CESifo View citations (11)
     See also Journal Article The role of the corporate income tax as an automatic stabilizer, International Tax and Public Finance, Springer (2010) View citations (11) (2010)
121. Transfer Pricing Policy and the Intensity of Tax Rate Competition
     Working Papers, Oxford University Centre for Business Taxation View citations (3)
     See also Journal Article Transfer pricing policy and the intensity of tax rate competition, Economics Letters, Elsevier (2012) View citations (31) (2012)
122. Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA
     IZA Standpunkte, Institute of Labor Economics (IZA) View citations (1)

2008

123. Ertragsabhängige und ertragsunabhängige Steuern
     (Income-dependent and income-independent taxation)
     FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics
124. Gegen die Neubelebung der Entfernungspauschale
     Argumente zur Marktwirtschaft und Politik, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (2)
125. Irrwege in der Sozialpolitik
     Argumente zur Marktwirtschaft und Politik, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
126. Staatsfonds: Muss Deutschland sich schützen?
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
127. Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?
     FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics
128. Tax Competition – Greenfield Investment versus Mergers and Acquisitions
     CESifo Working Paper Series, CESifo View citations (8)
     See also Journal Article Tax competition -- Greenfield investment versus mergers and acquisitions, Regional Science and Urban Economics, Elsevier (2011) View citations (9) (2011)
129. The European Commission´s Proposal for a Common Consolidated Corporate Tax Base
     Working Papers, Oxford University Centre for Business Taxation View citations (34)
     See also Journal Article The European Commission's proposal for a common consolidated corporate tax base, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2008) View citations (35) (2008)

2007

130. Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
     CESifo Working Paper Series, CESifo View citations (3)
131. 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)
132. Dienstleistungsmärkte in Europa weiter öffnen
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin
133. Erbschaftsteuer: Behutsam anpassen
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (1)
134. Is a Flat Tax Feasible in a Grown-up Welfare State?
     IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (1)
135. 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 View citations (1)
136. Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment
     CESifo Working Paper Series, CESifo View citations (30)
137. Sind unsere sozialen Sicherungssysteme generationengerecht?
     Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V. View citations (3)
138. Tax Enforcement and Tax Havens under Formula Apportionment
     FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (7)
     See also Journal Article Tax enforcement and tax havens under formula apportionment, International Tax and Public Finance, Springer (2010) View citations (13) (2010)
139. Taxing Foreign Profits with International Mergers and Acquisitions
     Working Papers, Oxford University Centre for Business Taxation View citations (2)
     See also Journal Article TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2010) View citations (66) (2010)
140. Unternehmensmitbestimmung ohne Zwang
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (2)
141. 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

142. Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke
     (Revenue, employment and growth effects of the integrated reform of the German income tax and benefit system (Bürgergeld) proposal by Mitschke)
     FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics View citations (4)
143. Can regional policy in a federation improve economic efficiency?
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
     See also Journal Article Can regional policy in a federation improve economic efficiency?, Journal of Public Economics, Elsevier (2006) View citations (8) (2006)
144. Capital gains taxation and house price fluctuations
     Working Papers, Copenhagen Business School, Department of Economics View citations (3)
145. Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data
     CESifo Working Paper Series, CESifo View citations (18)
146. Den Subventionsabbau umfassend voranbringen
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (5)
147. 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 (6)
148. 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 (10)
149. 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 (8)
     See also Journal Article Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland, Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik (2007) (2007)
150. 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 View citations (14)
151. Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte
     FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (6)
     See also Journal Article Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte, Review of Economics, De Gruyter (2007) View citations (7) (2007)
152. Wider die Aushöhlung der Welthandelsordnung: Für mehr Regeldisziplin
     Argumente zur Marktwirtschaft und Politik, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin

2005

153. Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke
     (Revenue, employment and growth effects of the tax reform proposal by Mitschke)
     FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics View citations (9)
154. Capital mobility and tax competition
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (120)
     See also Journal Article Capital Mobility and Tax Competition, Foundations and Trends(R) in Microeconomics, now publishers (2005) View citations (108) (2005)
155. Den Stabilitäts- und Wachstumspakt härten
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (2)
156. Does Germany Collect Revenue from Taxing Capital Income?
     CESifo Working Paper Series, CESifo View citations (10)
157. Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell
     FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics View citations (19)
158. Gemeindefinanzreform: Hintergründe, Defizite, Alternativen
     (Local Tax Refom in Germany)
     FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics
159. Konzernsteuerquote und Invesitionsverhalten
     ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research View citations (7)
     See also Journal Article Konzernsteuerquote und Investitionsverhalten, Schmalenbach Journal of Business Research, Springer (2006) View citations (1) (2006)
160. 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 (2)
161. The effect of income shifting on the efficiency properties of consumption-tax systems
     Munich Reprints in Economics, University of Munich, Department of Economics
     See also Journal Article The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2005) (2005)
162. Tragfähige Pflegeversicherung
     Kronberger Kreis-Studien, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin View citations (5)

2004

163. A Backward Looking Measure of the Effective Marginal Tax Burden on Investment
     CESifo Working Paper Series, CESifo View citations (6)
164. A Theory of User-Fee Competition
     CESifo Working Paper Series, CESifo
     See also Journal Article A theory of user-fee competition, Journal of Public Economics, Elsevier (2007) View citations (11) (2007)
165. Ist eine große Steuerreform finanzierbar?
     Munich Reprints in Economics, University of Munich, Department of Economics
     See also Journal Article Ist eine große Steuerreform finanzierbar?, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics (2004) (2004)
166. Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
     See also Journal Article Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?, Journal of International Economics, Elsevier (2004) View citations (10) (2004)

2003

167. Capital Mobility and Tax Competition: A Survey
     CESifo Working Paper Series, CESifo View citations (74)
168. Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization
     CESifo Working Paper Series, CESifo View citations (15)
     See also Journal Article Corporate tax policy, foreign firm ownership and thin capitalization, Regional Science and Urban Economics, Elsevier (2005) View citations (60) (2005)
169. Reform der Gemeindefinanzen
     Munich Reprints in Economics, University of Munich, Department of Economics
     See also Journal Article Reform der Gemeindefinanzen, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics (2003) View citations (2) (2003)
170. Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets
     CESifo Working Paper Series, CESifo View citations (6)
171. Why is the corporate tax rate lower than the personal tax rate? The role of new firms
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
     See also Journal Article Why is the corporate tax rate lower than the personal tax rate?: The role of new firms, Journal of Public Economics, Elsevier (2003) View citations (11) (2003)

2002

172. Sollte die Gewerbesteuer reformiert werden?
     Munich Reprints in Economics, University of Munich, Department of Economics
     See also Journal Article Sollte die Gewerbesteuer reformiert werden?, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics (2002) (2002)
173. Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
     CESifo Working Paper Series, CESifo View citations (49)
174. Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?
     CESifo Working Paper Series, CESifo View citations (3)
     See also Journal Article Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?, German Economic Review, Verein für Socialpolitik (2005) View citations (5) (2005)
175. Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
     See also Journal Article Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms, International Tax and Public Finance, Springer (2002) View citations (8) (2002)

2001

176. Labor and capital income taxation, fiscal competition, and the distribution of wealth
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (14)
     See also Journal Article Labor and capital income taxation, fiscal competition, and the distribution of wealth, Journal of Public Economics, Elsevier (2001) View citations (14) (2001)
177. Steuerliche Probleme von Mitarbeiter-Aktienoptionen
     Munich Reprints in Economics, University of Munich, Department of Economics
     See also Journal Article Steuerliche Probleme von Mitarbeiter-Aktienoptionen, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics (2001) (2001)
178. Tax competition and tax coordination in a median voter model
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (32)
     See also Journal Article Tax Competition and Tax Coordination in a Median Voter Model, Public Choice, Springer (2001) View citations (31) (2001)
179. Tax progression and human capital in imperfect labour markets
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (7)
     Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (5)
     See also Journal Article Tax Progression and Human Capital in Imperfect Labour Markets, German Economic Review, Verein für Socialpolitik (2001) View citations (5) (2001)
180. Why is there so little tax coordination? The role of majority voting and international tax evasion
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
     See also Journal Article Why is there so little tax coordination? The role of majority voting and international tax evasion, Regional Science and Urban Economics, Elsevier (2001) View citations (6) (2001)

2000

181. Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß
     Munich Reprints in Economics, University of Munich, Department of Economics
     See also Journal Article Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics (2000) (2000)
182. Is tax progression really good for employment? A model with endogenous hours of work
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (42)
     See also Journal Article Is tax progression really good for employment? A model with endogenous hours of work, Labour Economics, Elsevier (2000) View citations (42) (2000)
183. The Optimal Taxation of Dividends in a Small Open Economy
     CESifo Working Paper Series, CESifo View citations (7)
184. Why do governments subsidise investment and not employment?
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (26)
     See also Journal Article Why do governments subsidise investment and not employment?, Journal of Public Economics, Elsevier (2000) View citations (28) (2000)

1999

185. Immigration and Skill Formation in Unionised Labour Markets
     CESifo Working Paper Series, CESifo View citations (10)
     See also Journal Article Immigration and skill formation in unionised labour markets, European Journal of Political Economy, Elsevier (2001) View citations (22) (2001)
186. Second-best pollution taxes
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (4)
187. Tax Coordination and Unemployment
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (42)
     Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (14)
     See also Journal Article Tax Coordination and Unemployment, International Tax and Public Finance, Springer (1999) View citations (43) (1999)
188. Welfare Effects of Immigration in a Dual Labor Market
     CESifo Working Paper Series, CESifo View citations (13)
     See also Journal Article Welfare effects of immigration in a dual labor market, Regional Science and Urban Economics, Elsevier (2000) View citations (14) (2000)

1998

189. Efficiency wages, employment, and the marginal income-tax rate: A note
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
     See also Journal Article Efficiency wages, employment, and the marginal income-tax rate: A note, Journal of Economics, Springer (1998) View citations (6) (1998)
190. Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (5)
     See also Journal Article Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse, Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics (1998) View citations (5) (1998)
191. Why Do Countries Subsidize Investment and Not Employment?
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)

1997

192. Wage bargaining, Labor-tax progression, and welfare
     Munich Reprints in Economics, University of Munich, Department of Economics View citations (27)
     See also Journal Article Wage bargaining, labor-tax progression, and welfare, Journal of Economics, Springer (1997) View citations (27) (1997)

Undated

193. 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 (15)

Journal Articles

2025

1. Reform des Steuer- und Transfersystems
   ifo Schnelldienst, 2025, 78, (01), 03-11
2. The pass-through of temporary VAT rate cuts: evidence from German supermarket retail
   International Tax and Public Finance, 2025, 32, (1), 51-97
   See also Working Paper The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail, CESifo Working Paper Series (2021) View citations (6) (2021)
3. Who bears the burden of real estate transfer taxes? Evidence from the German housing market
   Journal of Urban Economics, 2025, 145, (C)
   See also Working Paper Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market, VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges (2024) (2024)

2024

4. Die EU vor den Wahlen: Die ökonomischen Herausforderungen sind groß
   ifo Schnelldienst, 2024, 77, (05), 03-06
5. Die deutsche Schuldenbremse – Stabilitätsanker oder Investitionsblocker?
   ifo Schnelldienst, 2024, 77, (01), 44-48
6. Europe’s Middle-Technology Trap
   EconPol Forum, 2024, 25, (04), 32-39
7. Haushaltspolitik im Krisenmodus – Reform der Schuldenbremse notwendig?
   ifo Schnelldienst, 2024, 77, (02), 03-37
8. Innovationen in Deutschland und der EU – Weg der Stärke?
   ifo Schnelldienst, 2024, 77, (04), 03-37
9. Read my lips? Taxes and elections
   Journal of Public Economics, 2024, 236, (C)
   See also Working Paper Read My Lips? Taxes and Elections, EconPol Working Paper (2021) View citations (1) (2021)
10. Wege aus der Stagnation – (wie) kann die Wirtschaftspolitik bessere Rahmenbedingungen schaffen?
    ifo Schnelldienst, 2024, 77, (06), 03-24
11. Will the centralization of carbon pricing revenue in the European Union lead to laxer climate policy?
    Scandinavian Journal of Economics, 2024, 126, (3), 465-488

2023

12. Ampelstreit: Staatsausgaben aus wohlfahrtsökonomischer Sicht
    Wirtschaftsdienst, 2023, 103, (3), 150-151
13. Corporate Taxation
    Annual Review of Economics, 2023, 15, (1), 425-450 View citations (1)
14. Der amerikanische Inflation Reduction Act: Zwischen Klimaschutz und Protektionismus
    Perspektiven der Wirtschaftspolitik, 2023, 24, (2), 154-165
15. Does expert information affect citizens’ attitudes toward Corona policies? Evidence from Germany
    European Journal of Political Economy, 2023, 78, (C)
    See also Working Paper Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany, CESifo Working Paper Series (2021) View citations (1) (2021)
16. Kalte Progression in Zeiten hoher Inflation: Wer trägt die Lasten?
    ifo Schnelldienst, 2023, 76, (02), 03-36
17. Keine Bankenkrise: Ökonominnen und Ökonomen erwarten keine neue Finanzkrise und fordern Fortsetzung der Zinspolitik
    ifo Schnelldienst, 2023, 76, (04), 75-78
18. Können höhere Löhne zur Überwindung des Fachkräftemangels beitragen?
    Wirtschaftsdienst, 2023, 103, (4), 253-258 View citations (1)
19. Sustainable finance and climate change: Wasteful but a political commitment device?
    Journal of Environmental Economics and Management, 2023, 118, (C) View citations (4)
    See also Working Paper Sustainable Finance and Climate Change: Wasteful but a Political Commitment Device?, CESifo Working Paper Series (2022) View citations (1) (2022)
20. The Reform of the EU Economic Governance Framework, Market Discipline and the Role of the ECB
    EconPol Forum, 2023, 24, (04), 05-10
21. The challenge of estimating the direct and indirect effects of COVID-19 interventions – Toward an integrated economic and epidemiological approach
    Economics & Human Biology, 2023, 49, (C) View citations (1)
    See also Working Paper The Challenge of Estimating the Direct and Indirect Effects of Covid-19 Interventions – Toward an Integrated Economic and Epidemiological Approach, ifo Working Paper Series (2022) (2022)
22. The common interests of health protection and the economy: evidence from scenario calculations of COVID-19 containment policies
    The European Journal of Health Economics, 2023, 24, (1), 67-74
    See also Working Paper The Common Interests of Health Protection and the Economy: Evidence from Scenario Calculations of Covid-19 Containment Policies, CESifo Working Paper Series (2022) View citations (3) (2022)
23. Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective
    EconPol Forum, 2023, 24, (03), 36-40
24. Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective
    European Economic Review, 2023, 153, (C) View citations (1)
    See also Working Paper Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective, ifo Working Paper Series (2021) View citations (5) (2021)

2022

25. Aus Hartz IV wird Bürgergeld — nur alter Wein in neuen Schläuchen?
    (From “Hartz IV” to “Bürgergeld” — Merely Old Wine in New Bottles?)
    Wirtschaftsdienst, 2022, 102, (2), 78-81
26. Chapter 1: Macroeconomic Conditions and Outlook
    EEAG Report on the European Economy, 2022, 9-29
    Also in EEAG Report on the European Economy, 2019, 10-37 (2019) View citations (1)
    EEAG Report on the European Economy, 2021, 10-30 (2021)
    EEAG Report on the European Economy, 2020, 10-37 (2020) View citations (1)
    EEAG Report on the European Economy, 2018, 10-34 (2018)
    EEAG Report on the European Economy, 2017, 12-49 (2017)
27. Chapter 2: The Rise of Market Liberalism
    EEAG Report on the European Economy, 2022, 30-43
28. Chapter 3: From the Global Financial Crisis to the Covid-19 Pandemic: The Rise of Populism
    EEAG Report on the European Economy, 2022, 44-58
29. Chapter 4: Will the Role of Governments in the Economy Change after the Crisis?
    EEAG Report on the European Economy, 2022, 59-74
30. Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data
    Journal of Economic Behavior & Organization, 2022, 194, (C), 454-477 View citations (20)
    See also Working Paper Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data, CESifo Working Paper Series (2021) View citations (11) (2021)
31. Der Tankrabatt: Haben die Mineralölkonzerne die Steuersenkung an die Kunden weitergegeben?
    Perspektiven der Wirtschaftspolitik, 2022, 23, (2), 74-80 View citations (10)
32. Der Ukrainekrieg und die Folgen für unser Wirtschaftsmodell
    (The Ukraine war and the consequences for our economic model)
    Wirtschaftsdienst, 2022, 102, (4), 242-243
33. Der russische Überfall auf die Ukraine: Folgen für die Konjunktur und wirtschaftspolitischer Handlungsbedarf
    ifo Schnelldienst, 2022, 75, (Sonderausgabe), 03-05
34. Die Aufkommenseffekte einer globalen effektiven Mindeststeuer
    ifo Schnelldienst, 2022, 75, (04), 41-49 View citations (1)
35. Die Zukunft des Geschäftsmodells Deutschland
    ifo Schnelldienst, 2022, 75, (09), 03-07
36. EEAG Report 2022: Executive Summary
    EEAG Report on the European Economy, 2022, 5-8 View citations (1)
37. EEAG Report 2022: Foreword
    EEAG Report on the European Economy, 2022, 1
38. EEAG Report 2022: Recommendations for Europe
    EEAG Report on the European Economy, 2022, 4 View citations (1)
39. EEAG Report on the European Economy 2022 - Economic Policy for the Next Decade: A Changed Role of Governments?
    EEAG Report on the European Economy, 2022, 01-80
    See also Working Paper EEAG Report on the European Economy 2022 - Economic Policy for the Next Decade: A Changed Role of Governments?, Working Papers (2022) (2022)
40. Entwicklungen am Berliner Immobilienmarkt ein Jahr nach dem Mietendeckel
    ifo Schnelldienst, 2022, 75, (04), 50-55 View citations (1)
41. Fiscal Consolidation and Automatic Stabilization: New Results
    IMF Economic Review, 2022, 70, (3), 420-450 View citations (9)
    See also Working Paper Fiscal Consolidation and Automatic Stabilization: New Results, EUROMOD Working Papers (2020) View citations (4) (2020)
42. Geld- und Fiskalpolitik in der EU unter veränderten geopolitischen Bedingungen: Was wird aus der Europäischen Währungsunion?
    ifo Schnelldienst, 2022, 75, (06), 03-32
43. Green Finance and the EU-Taxonomy for Sustainable Activities: Why Using More Direct Environmental Policy Tools Is Preferable
    The Economists' Voice, 2022, 19, (2), 261-266 View citations (1)
44. Green Finance, die EU-Taxonomie für nachhaltige Aktivitäten und der Klimaschutz: Eine wohlfahrtsökonomische Analyse
    ifo Schnelldienst, 2022, 75, (05), 03-05 View citations (1)
45. Langfristige Effekte von Deglobalisierung und Handelskriegen auf die deutsche Wirtschaft
    ifo Schnelldienst, 2022, 75, (09), 27-34 View citations (4)
46. Sind wir noch bedingt abwehrbereit? Die Entwicklung der deutschen Verteidigungsfähigkeit seit dem Ende des Kalten Krieges
    ifo Schnelldienst, 2022, 75, (Sonderausgabe), 46-52
47. The Members of the European Economic Advisory Group
    EEAG Report on the European Economy, 2022, 78-79
    Also in EEAG Report on the European Economy, 2020, 60-63 (2020)
    EEAG Report on the European Economy, 2020, 107-110 (2020)
48. The Revenue Effect of a Global Effective Minimum Tax
    EconPol Forum, 2022, 23, (06), 33-37
49. Trade openness and income inequality: New empirical evidence
    Economic Inquiry, 2022, 60, (1), 202-223 View citations (15)
    See also Working Paper Trade Openness and Income Inequality: New Empirical Evidence, CESifo Working Paper Series (2021) View citations (9) (2021)
50. What drives Chinese overseas M&A investment? Evidence from micro data
    Review of International Economics, 2022, 30, (1), 306-344 View citations (1)
    See also Working Paper What Drives Chinese Overseas M&A Investment? Evidence from Micro Data, EconPol Working Paper (2019) (2019)
51. Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data
    National Tax Journal, 2022, 75, (3), 481 - 515 View citations (3)
    See also Working Paper Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data, CESifo Working Paper Series (2020) View citations (1) (2020)
52. Zwischen Notfallmaßnahmen und Strukturreformen: Wie den Energiemarkt zukunftsfähig gestalten?
    ifo Schnelldienst, 2022, 75, (12), 03-24
53. Ökonomenpanel zur Steuerpolitik: Ein Debattenbeitrag zu den Vorschlägen der Wirtschaftsweisen
    ifo Schnelldienst, 2022, 75, (12), 45-48
54. „Wir sind ärmer geworden und müssen uns darauf einstellen“: Ein Gespräch über die Verteilung der Lasten aus der Energiekrise, Green Finance, Polarisierung, Corona-Politik und die internationale Unternehmensbesteuerung
    Perspektiven der Wirtschaftspolitik, 2022, 23, (3), 153-164

2021

55. Chapter 2: Distributional Conflicts and Social Capital
    EEAG Report on the European Economy, 2021, 31-38
56. Chapter 3: Lifecycles and Education: The Coronavirus Crisis Across Generations
    EEAG Report on the European Economy, 2021, 41-48
57. Chapter 4: Business Investment
    EEAG Report on the European Economy, 2021, 50-56 View citations (2)
58. Christian Watrin – Ökonom, Hochschullehrer, Politikberater
    Zeitschrift für Wirtschaftspolitik, 2021, 70, (2), 99-104
59. Corona-Aufbauplan: Bewährungsprobe für den Zusammenhalt in der EU?
    ifo Schnelldienst, 2021, 74, (02), 03-30
60. Die Neuordnung der internationalen Unternehmensbesteuerung
    ifo Schnelldienst, 2021, 74, (10), 31-36
61. Die Zukunft der EU: Resilienz stärken, wirtschaftliche Integration vertiefen, europäische öffentliche Güter bereitstellen
    ifo Schnelldienst, 2021, 74, (07), 40-42
62. Die langfristigen Auswirkungen von Hochschulgründungen auf lokale Löhne
    ifo Dresden berichtet, 2021, 28, (04), 24-28
63. EEAG Report 2021: Executive Summary
    EEAG Report on the European Economy, 2021, 7-9 View citations (3)
64. EEAG Report 2021: Foreword
    EEAG Report on the European Economy, 2021, p.1
65. EEAG Report 2021: Recommendations for Europe
    EEAG Report on the European Economy, 2021, 05-06 View citations (2)
66. EEAG Report on the European Economy 2021 - Beyond the Coronavirus Crisis: Investing for a Viable Future
    EEAG Report on the European Economy, 2021, 01-66
67. Ein Jahr Mietendeckel: Wie hat sich der Berliner Immobilienmarkt entwickelt?
    ifo Schnelldienst, 2021, 74, (03), 26-32 View citations (2)
68. Ein Masterplan für die Klimapolitik
    ifo Schnelldienst Digital, 2021, 2, (15), 01-06
69. Finanzpolitik in der neuen Legislaturperiode: Auf wirtschaftliche Erholung und Wachstum setzen!
    Wirtschaftsdienst, 2021, 101, (10), 754-758
70. Für mehr Beschäftigung und mehr steuerliche Entlastung für Familien: Ein Reformvorschlag zur Einkommensbesteuerung
    ifo Schnelldienst, 2021, 74, (10), 37-49
71. Germany’s Economic Restart after Covid-19: The Role of Fiscal Policy and Taxation
    CESifo Forum, 2021, 22, (06), 03-07
72. Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?
    ifo Schnelldienst, 2021, 74, (01), 38-42
73. Hat die Mehrwertsteuersenkung den Konsum belebt?
    ifo Schnelldienst Digital, 2021, 2, (01), 01-06 View citations (6)
74. Impfstoffe: Wie man marktbasierte Anreize nutzt, um die Produktion hochzufahren
    ifo Schnelldienst Digital, 2021, 2, (03), 01-02 View citations (2)
75. Investitionsförderung durch beschleunigte steuerliche Abschreibungen
    ifo Schnelldienst, 2021, 74, (12), 39-40
76. Neues Konjunkturrisiko: Engpässe bei Materialien und Vorprodukten
    (New economic risk: bottlenecks in raw materials and intermediate products)
    Wirtschaftsdienst, 2021, 101, (9), 666-667
77. Next Generation EU: Chancen und Risiken des europäischen Fonds für die wirtschaftliche Erholung nach der Corona-Krise
    Wirtschaftsdienst, 2021, 101, (2), 78-81 View citations (1)
78. Replik zum Beitrag von Grit Kulemann und Peter Mandler: „Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte
    ifo Schnelldienst, 2021, 74, (04), 51-53
79. Restart nach Corona: Krisenpakete im Vergleich
    ifo Schnelldienst, 2021, 74, (12), 03-30 View citations (1)
80. Steuer- und Finanzpolitik: Auf Wachstum ausrichten
    ifo Schnelldienst, 2021, 74, (07), 20-23
81. Steuererhöhungen? Am ehesten direkt nach den Wahlen
    ifo Schnelldienst, 2021, 74, (10), 12-15
82. The NGEU Economic Recovery Fund
    CESifo Forum, 2021, 22, (01), 03-08 View citations (10)
83. Versicherungspflicht für Elementarschäden?
    ifo Dresden berichtet, 2021, 28, (05), 18-19
84. Verteilungspolitik für mehr Inklusion und Wachstum
    ifo Schnelldienst, 2021, 74, (07), 28-31
85. Vorschläge für eine Reform der Immobilienbesteuerung
    ifo Schnelldienst, 2021, 74, (12), 31-38 View citations (1)
86. Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell
    ifo Schnelldienst, 2021, 74, (10), 03-11 View citations (6)
87. Ökonomische Herausforderungen der kommenden Jahre und Handlungsbedarf für die Wirtschaftspolitik
    ifo Schnelldienst, 2021, 74, (07), 03-05

2020

88. Acht Elemente einer grundlegenden Reform des Steuer- und Transfersystems
    Wirtschaftsdienst, 2020, 100, (3), 162-165 View citations (4)
89. After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19
    CESifo Forum, 2020, 21, (02), 38-46 View citations (1)
90. Anhaltende Haushaltsüberschüsse — Zeit für Steuersenkungen?
    (Sustained Budget Surpluses — Time for Tax Cuts?)
    Wirtschaftsdienst, 2020, 100, (3), 156-156
91. Chapter 1: Economic Developments around the World: Corona Crisis Leads to Worst Recession in 90 Years
    EEAG Report on the European Economy, 2020, 3-8 View citations (1)
92. Chapter 2: Digital and Technical Transformation
    EEAG Report on the European Economy, 2020, 38-55 View citations (5)
93. Chapter 2: Fiscal and Monetary Consequences of Covid-19
    EEAG Report on the European Economy, 2020, 9-14
94. Chapter 3: Risk, Insurance and Solidarity – National and EU Perspectives
    EEAG Report on the European Economy, 2020, 15-20
95. Chapter 3: Taxing Multinational Companies
    EEAG Report on the European Economy, 2020, 56-69
96. Chapter 4: Markets, Policies, and Structural Change during and after the Covid Crisis
    EEAG Report on the European Economy, 2020, 21-26
97. Chapter 4: Taxing Mobile Jobs and People
    EEAG Report on the European Economy, 2020, 70-91 View citations (2)
98. Chapter 5: Taxing Immobile Factors and Wealth
    EEAG Report on the European Economy, 2020, 92-104
99. Corona-Infektionen und die Dunkelziffer: Vergleichen wir Äpfel mit Birnen?
    ifo Schnelldienst Digital, 2020, 1, (12), 01-05 View citations (1)
100. Das gemeinsame Interesse von Gesundheit und Wirtschaft: Eine Szenarienrechnung zur Eindämmung der Corona- Pandemie
     ifo Schnelldienst Digital, 2020, 1, (06), 01-09 View citations (3)
101. Die Auswirkungen der Corona-Pandemie auf die bayerische Wirtschaft: Ergebnisse einer Unternehmensbefragung
     ifo Schnelldienst, 2020, 73, (06), 56-61 View citations (3)
102. Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?
     ifo Schnelldienst, 2020, 73, (03), 03-32
103. Die Preiseffekte der Mehrwertsteuersenkung in deutschen Supermärkten: Eine Analyse für mehr als 60 000 Produkte
     ifo Schnelldienst Digital, 2020, 1, (13), 01-05 View citations (2)
104. Die volkswirtschaftlichen Kosten des Corona-Shutdown für Bayern: Eine Szenarienrechnung
     ifo Schnelldienst Digital, 2020, 1, (02), 01-02
105. Die volkswirtschaftlichen Kosten des Corona-Shutdown für Deutschland: Eine Szenarienrechnung
     ifo Schnelldienst, 2020, 73, (04), 29-35 View citations (21)
106. Die volkswirtschaftlichen Kosten des Corona-Shutdown für ausgewählte europäische Länder: Eine Szenarienrechnung
     ifo Schnelldienst Digital, 2020, 1, (03), 01-07
107. EEAG Corona Policy Brief July 2020: Europe’s Pandemic Politics
     EEAG Report on the European Economy, 2020, 01-26
108. EEAG Report 2020: Executive Summary
     EEAG Report on the European Economy, 2020, 7-9 View citations (1)
109. EEAG Report 2020: Foreword
     EEAG Report on the European Economy, 2020, 01-02 View citations (1)
110. EEAG Report 2020: Recommendations for Europe
     EEAG Report on the European Economy, 2020, 06 View citations (1)
111. EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World
     EEAG Report on the European Economy, 2020, 01-113
     See also Working Paper EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World, Working Papers (2020) (2020)
112. Expected effects of the US tax reform on other countries: global and local survey evidence
     International Tax and Public Finance, 2020, 27, (6), 1608-1630 View citations (6)
     See also Working Paper Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence, ifo Working Paper Series (2020) View citations (6) (2020)
113. Low Interest Rates: Global Causes and Policy Implications for Germany
     CESifo Forum, 2020, 21, (01), 3-6
114. Nach dem großen Einbruch: Ein Konjunkturprogramm zur Stützung und Erholung der Wirtschaft
     ifo Schnelldienst, 2020, 73, (07), 03-12 View citations (3)
115. Niedrigzinsen: Ursachen und wirtschaftspolitische Implikationen
     Wirtschaftsdienst, 2020, 100, (1), 9-12 View citations (2)
116. Rekordschulden gegen Corona-Folgen – was kann sich der Staat leisten?
     ifo Schnelldienst, 2020, 73, (08), 03-32 View citations (1)
117. Wirtschaftliche Implikationen der Corona-Krise und wirtschaftspolitische Maßnahmen
     (Economic Implications of the Corona Crisis and Economic Policy Measures)
     Wirtschaftsdienst, 2020, 100, (4), 259-265 View citations (9)
118. Ökonomische Effekte des Berliner Mietendeckels
     ifo Schnelldienst, 2020, 73, (03), 33-38 View citations (1)

2019

119. 70. Jahresversammlung des ifo Instituts: 70 Jahre Soziale Marktwirtschaft – welche Zukunft hat unsere Wirtschaftsordnung?
     ifo Schnelldienst, 2019, 72, (11), 03-22
120. Authors: The Members of the European Economic Advisory Group at CESifo
     EEAG Report on the European Economy, 2019, 97-100
     Also in EEAG Report on the European Economy, 2018, 85-88 (2018)
     EEAG Report on the European Economy, 2017, 104-107 (2017)
121. Chapter 2: Coping (or not) with Change
     EEAG Report on the European Economy, 2019, 38-60 View citations (2)
122. Chapter 3: Struggling with Constraints
     EEAG Report on the European Economy, 2019, 61-76
123. Chapter 4: Looking Outward: Western Disarray, China Rising
     EEAG Report on the European Economy, 2019, 77-94
124. Die Reform der Europäischen Währungsunion muss weitergehen
     ifo Schnelldienst, 2019, 72, (10), 03-07
125. EEAG Report on the European Economy 2019: A Fragmenting Europe in a Changing World
     EEAG Report on the European Economy, 2019, 01-107 View citations (1)
126. Ein Zukunftsfonds für Deutschland?
     (A Future Fund for Germany?)
     Wirtschaftsdienst, 2019, 99, (8), 527-545
127. Ein zunehmend gespaltenes Land? – Regionale Einkommensunterschiede und die Entwicklung des Gefälles zwischen Stadt und Land sowie West- und Ostdeutschland
     ifo Schnelldienst, 2019, 72, (16), 19-28 View citations (6)
128. Executive Summary
     EEAG Report on the European Economy, 2019, 07-09
     Also in EEAG Report on the European Economy, 2018, 07-09 (2018)
129. Foreword
     EEAG Report on the European Economy, 2019, 01-02
     Also in EEAG Report on the European Economy, 2018, 01-02 (2018)
     EEAG Report on the European Economy, 2017, 01-02 (2017)
130. Hartz IV — Reform einer umstrittenen politischen Maßnahme
     (Hartz IV — Reform of a Controversial Political Measure)
     Wirtschaftsdienst, 2019, 99, (4), 235-255 View citations (3)
131. How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
     National Tax Journal, 2019, 72, (1), 111-138 View citations (8)
     See also Working Paper HOW WILL BREXIT AFFECT TAX COMPETITION AND TAX HARMONIZATION? THE ROLE OF DISCRIMINATORY TAXATION, Munich Reprints in Economics (2019) View citations (8) (2019)
132. Incentivising Structural Reforms in Europe? A Blueprint for the European Commission’s Reform Support Programme
     Intereconomics: Review of European Economic Policy, 2019, 54, (1), 42-46 View citations (4)
133. Raus aus der Niedrigeinkommensfalle(!) – Der ifo-Vorschlag zur Reform des Grundsicherungssystems
     ifo Schnelldienst, 2019, 72, (04), 34-43 View citations (8)
134. Recommendations for Europe
     EEAG Report on the European Economy, 2019, 06 View citations (1)
     Also in EEAG Report on the European Economy, 2017, 06-07 (2017) View citations (1)
     EEAG Report on the European Economy, 2018, 06 (2018)
135. Reformvorschläge für den Arbeitsmarkt: Ist Hartz IV noch zukunftsfähig?
     ifo Schnelldienst, 2019, 72, (06), 03-25
136. Schuldenbremse — Investitionshemmnis oder Vorbild für Europa?
     (Debt Brake — Investment Barrier or Role Model for Europe?)
     Wirtschaftsdienst, 2019, 99, (5), 307-329 View citations (3)
137. Staatsfonds für eine effiziente Altersvorsorge: Welche innovativen Lösungen sind möglich?
     ifo Schnelldienst, 2019, 72, (14), 03-08
138. Wahlrecht mit Kinderbonus für Eltern: Konsequenzen für Deutschland
     ifo Schnelldienst, 2019, 72, (11), 23-28 View citations (1)
139. Was bei einer Reform des Solidaritätszuschlags zu beachten ist
     ifo Schnelldienst, 2019, 72, (16) View citations (5)
140. Zäsur in der europäischen Wettbewerbs- und Industriepolitik: Freie Fahrt für europäische Champions?
     ifo Schnelldienst, 2019, 72, (08), 03-26 View citations (4)

2018

141. An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata
     International Tax and Public Finance, 2018, 25, (1), 273-309 View citations (35)
     See also Working Paper An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data, CESifo Working Paper Series (2015) View citations (11) (2015)
142. Central-local government fiscal relations and cyclicality of public spending: evidence from China
     International Tax and Public Finance, 2018, 25, (4), 946-980 View citations (9)
143. Chapter 2: Building Trust between Suspicious Minds
     EEAG Report on the European Economy, 2018, 35-46 View citations (1)
144. Chapter 3: All Together Now: The European Union and the Country Clubs
     EEAG Report on the European Economy, 2018, 47-63
145. Chapter 4: It’s OK to Be Different: Policy Coordination and Economic Convergence
     EEAG Report on the European Economy, 2018, 64-82 View citations (1)
146. Digitalisierung und Steuerpolitik
     ifo Schnelldienst, 2018, 71, (14), 21-25 View citations (3)
147. Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
     American Economic Review, 2018, 108, (2), 393-418 View citations (241)
     See also Working Paper Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany, ifo Working Paper Series (2017) View citations (7) (2017)
148. EEAG Report on the European Economy 2018: What Now, With Whom, Where To – The Future of the EU
     EEAG Report on the European Economy, 2018, 01-91
149. Einführung: Die Zukunft der EU und die Reform der Europäischen Währungsunion
     ifo Schnelldienst, 2018, 71, (18), 49-52
150. Europäische Identität: Begriff, Determinanten und Politikansätze
     (European Identity: Concept, Determinants, and Policy Approaches)
     Wirtschaftsdienst, 2018, 98, (12), 869-876
151. Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen
     ifo Schnelldienst, 2018, 71, (22), 23-29 View citations (1)
152. Soziale Marktwirtschaft: Exportschlager oder Auslaufmodell?
     ifo Schnelldienst, 2018, 71, (21), 35-45
153. Sprudelnde Einnahmen, große Herausforderungen – Erwartungen an eine zukunftsfähige Steuer- und Finanzpolitik
     ifo Schnelldienst, 2018, 71, (06), 03-17
154. Steuerpolitik als Mittel des Protektionismus?
     (Tax Policy as an Instrument for Protectionism?)
     Wirtschaftsdienst, 2018, 98, (1), 4-7 View citations (1)
155. Target Risks without Euro Exits
     CESifo Forum, 2018, 19, (04), 36-45 View citations (9)
156. Target-Risiken ohne Euro-Austritte
     ifo Schnelldienst, 2018, 71, (24), 15-25 View citations (2)
157. The Economic Effects of a Wealth Tax in Germany
     ifo DICE Report, 2018, 16, (02), 22-26 View citations (4)
158. Ungleichheit und Wirtschaftswachstum: Warum OECD und IWF falsch liegen
     ifo Schnelldienst, 2018, 71, (10), 22-25 View citations (2)
159. [Art 50] Ways to Leave the Euro – Does the Eurozone Need an Exit Clause?
     ifo DICE Report, 2018, 16, (03), 25-30 View citations (1)

2017

160. 2017: The Year of European Populism?
     Intereconomics: Review of European Economic Policy, 2017, 52, (1), 2-3
161. 68. Jahresversammlung des ifo Instituts – Deutschland als Wissenschafts- und Innovationsstandort
     ifo Schnelldienst, 2017, 70, (13), 03-20
162. Chapter 2: Economic Policy and the Rise of Populism – It’s Not So Simple
     EEAG Report on the European Economy, 2017, 50-66
163. Chapter 3: Britain and EUexit – The People Versus the EU
     EEAG Report on the European Economy, 2017, 67-81
164. Chapter 4: Immigration and the Refugee Crisis – Can Europe Rise to the Challenge?
     EEAG Report on the European Economy, 2017, 82-101
165. Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten
     ifo Schnelldienst, 2017, 70, (09), 31-38 View citations (8)
166. Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern
     ifo Schnelldienst, 2017, 70, (03), 28-39 View citations (10)
167. Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung?
     ifo Schnelldienst, 2017, 70, (06), 03-25
168. Die europäische Integration seit 1989: Trotz aller Herausforderungen eine Erfolgsgeschichte, an der die wissenschaftliche Politikberatung mitwirkt
     ifo Schnelldienst, 2017, 70, (13), 46-48
169. How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany
     ifo DICE Report, 2017, 15, (04), 34-39
170. Steuererhöhungen durch die Hintertür – fiskalische Aufkommenswirkungen der Kalten Progression
     ifo Schnelldienst, 2017, 70, (02), 51-58 View citations (9)
171. Steuerpolitik und Wirtschaftswachstum
     (Taxation and Economic Growth)
     Wirtschaftsdienst, 2017, 97, (1), 4-8 View citations (1)
172. Summary
     EEAG Report on the European Economy, 2017, 08-11
173. The EEAG Report on the European Economy 2017: Economics of Populism
     EEAG Report on the European Economy, 2017, 01-110 View citations (4)
174. Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer
     ifo Schnelldienst, 2017, 70, (24), 22-27 View citations (2)
175. Wie sollte das Steuersystem in Deutschland reformiert werden?
     (How Should the German Tax Regime Be Reformed?)
     Wirtschaftsdienst, 2017, 97, (6), 383-403
176. ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur
     ifo Schnelldienst, 2017, 70, (24), 28-81 View citations (3)

2016

177. A Basic Unemployment Insurance Scheme for the Euro Area
     ifo DICE Report, 2016, 14, (01), 55-60 View citations (5)
178. A Viable Insolvency Procedure for Sovereigns in the Euro Area
     Journal of Common Market Studies, 2016, 54, (2), 301-317 View citations (19)
179. Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?
     (Abolition of the Withholding Tax — Fairer and Systematically More Consistent?)
     Wirtschaftsdienst, 2016, 96, (2), 83-100 View citations (1)
     Also in Wirtschaftsdienst, 2016, 96, (2), 83-100 (2016) View citations (1)
180. Casino Capitalism and Risk as a Production Factor – One Evening at a Restaurant in Paris
     CESifo Forum, 2016, 016, (1), 34-35
181. Die Europäische Union am Scheideweg – zur Zukunft der Europäischen Währungsunion
     ifo Schnelldienst, 2016, 69, (10), 06-09
182. Die fiskalpolitische Governance der Eurozone ist reformbedürftig
     WSI-Mitteilungen, 2016, 69, (6), 471-473
183. Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union
     CESifo Economic Studies, 2016, 62, (2), 210-231 View citations (23)
184. Introduction
     CESifo Forum, 2016, 17, (03), 08-13 View citations (1)
185. Kosten und Chancen der Migration
     ifo Schnelldienst, 2016, 69, (04), 03-49 View citations (1)
186. Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif
     (Effects of Levelling the “Middle Class Bulge” in the German Income Tax Tariff)
     Wirtschaftsdienst, 2016, 96, (9), 655-659 View citations (1)

2015

187. G7-Finanzgipfel in Dresden
     Wirtschaftsdienst, 2015, 95, (6), 370-371
188. German Public Finances through the Financial Crisis
     Fiscal Studies, 2015, 36, 453-474 View citations (6)
     See also Working Paper German public finances through the financial crisis, ZEW Discussion Papers (2015) View citations (6) (2015)
189. Integration des Solidaritätszuschlags in die Einkommensteuer
     Wirtschaftsdienst, 2015, 95, (5), 319-324 View citations (1)
     See also Working Paper Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer, ZEW Discussion Papers (2015) View citations (1) (2015)
190. Piketty’s r-g Model: Wealth Inequality and Tax Policy
     CESifo Forum, 2015, 16, (01), 03-10 View citations (5)
191. Reforming the Financing of the European Union: A Proposal
     Intereconomics: Review of European Economic Policy, 2015, 50, (5), 288-293 View citations (13)
     See also Working Paper Reforming the financing of the European Union: A proposal, ZEW policy briefs (2015) View citations (14) (2015)
192. The taxation of foreign profits: A unified view
     Journal of Public Economics, 2015, 125, (C), 83-97 View citations (10)
     See also Working Paper The Taxation of Foreign Profits: A Unified View, CESifo Working Paper Series (2015) View citations (11) (2015)

2014

193. Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?
     Kyklos, 2014, 67, (1), 29-53 View citations (1)
194. Wie weit ist die Verschuldungskrise in der Europäischen Währungsunion überwunden?
     Wirtschaftsdienst, 2014, 94, (1), 11-14
195. With which countries do tax havens share information?
     International Tax and Public Finance, 2014, 21, (2), 175-197 View citations (31)
     See also Working Paper With which countries do tax havens share information?, RSCAS Working Papers (2012) View citations (13) (2012)

2013

196. Besteuerung multinationaler Unternehmen: keine Alleingänge!
     Wirtschaftsdienst, 2013, 93, (3), 138-139 View citations (1)
197. Bundesverfassungsgericht und Krisenpolitik der EZB — Stellungnahmen der Ökonomen
     Wirtschaftsdienst, 2013, 93, (7), 431-454 View citations (1)
     See also Working Paper Bundesverfassungsgericht und Krisenpolitik der EZB - Stellungnahmen der Ökonomen, Munich Reprints in Economics (2013) View citations (1) (2013)
198. Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy
     International Tax and Public Finance, 2013, 20, (2), 169-191 View citations (2)
199. Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism
     (A strong employment agenda – the pathway to economic recovery)
     Economic Policy, 2013, 28, (75), 375-422 View citations (39)
     See also Working Paper Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism, LIDAM Reprints CORE (2013) View citations (41) (2013)

2012

200. Auswirkungen der Globalisierung auf die Struktur der Besteuerung
     Perspektiven der Wirtschaftspolitik, 2012, 13, (1-2), 4-18 View citations (1)
201. Automatic stabilization and discretionary fiscal policy in the financial crisis
     IZA Journal of Labor Policy, 2012, 1, (1), 1-19 View citations (14)
202. Automatic stabilizers and economic crisis: US vs. Europe
     Journal of Public Economics, 2012, 96, (3), 279-294 View citations (201)
     See also Working Paper Automatic Stabilizers and Economic Crisis: US vs. Europe, Cologne Graduate School Working Paper Series (2010) View citations (32) (2010)
203. Bankenunion: Ist eine gemeinsame europäische Bankenaufsicht ein neues Instrument der Bankenrettung?
     ifo Schnelldienst, 2012, 65, (14), 03-25
204. Corporate tax effects on the quality and quantity of FDI
     European Economic Review, 2012, 56, (8), 1495-1511 View citations (52)
     See also Working Paper Corporate tax effects on the quality and quantity of FDI, Working Papers (2010) View citations (4) (2010)
205. European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'?
     CESifo Forum, 2012, 13, (01), 03-09 View citations (44)
     See also Working Paper European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'?, IZA Policy Papers (2012) View citations (44) (2012)
206. Tax evasion, tax avoidance and shadow economy: introduction
     International Tax and Public Finance, 2012, 19, (1), 1-4 View citations (2)
207. The Nexus of Corporate Income Taxation and Multinational Activity
     FinanzArchiv: Public Finance Analysis, 2012, 68, (3), 231-251
208. Transfer pricing policy and the intensity of tax rate competition
     Economics Letters, 2012, 117, (1), 146-148 View citations (31)
     See also Working Paper Transfer Pricing Policy and the Intensity of Tax Rate Competition, Working Papers (2009) View citations (3) (2009)

2011

209. EU-Rettungsschirm: Folgt der Einstieg in eine Transferunion?
     ifo Schnelldienst, 2011, 64, (03), 03-20 View citations (1)
210. Einkommensteuersenkungen: Rückfall in Fehler der Vergangenheit
     Wirtschaftsdienst, 2011, 91, (7), 434-435 View citations (5)
211. International debt shifting and multinational firms in developing economies
     Economics Letters, 2011, 113, (2), 135-138 View citations (73)
212. Optimal tax policy when firms are internationally mobile
     International Tax and Public Finance, 2011, 18, (5), 580-604 View citations (24)
     See also Working Paper Optimal tax policy when firms are internationallly mobile, Working Papers (2009) View citations (4) (2009)
213. Source versus residence based taxation with international mergers and acquisitions
     Journal of Public Economics, 2011, 95, (1-2), 28-40 View citations (22)
     Also in Journal of Public Economics, 2011, 95, (1), 28-40 (2011) View citations (21)
     See also Working Paper Source versus Residence Based Taxation with International Mergers and Acquisitions, CESifo Working Paper Series (2009) View citations (4) (2009)
214. Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?
     Wirtschaftsdienst, 2011, 91, (6), 401-405
215. Tax competition -- Greenfield investment versus mergers and acquisitions
     Regional Science and Urban Economics, 2011, 41, (5), 476-486 View citations (9)
     See also Working Paper Tax Competition – Greenfield Investment versus Mergers and Acquisitions, CESifo Working Paper Series (2008) View citations (8) (2008)
216. 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 View citations (5)
     See also Working Paper The taxation of foreign profits - the old view, the new view and a pragmatic view, Working Papers (2011) View citations (9) (2011)
217. Will the Reform of the Institutional Framework Restore Fiscal Stability in the Eurozone?
     CESifo Forum, 2011, 12, (02), 34-39 View citations (9)

2010

218. A Euro Rescue Plan
     CESifo Forum, 2010, 11, (02), 101-104 View citations (2)
     See also Working Paper A euro rescue plan, Munich Reprints in Economics (2010) View citations (2) (2010)
219. Corporate income tax coordination in the European Union
     Transfer: European Review of Labour and Research, 2010, 16, (1), 23-28
220. EU regional policy and tax competition
     European Economic Review, 2010, 54, (1), 150-161 View citations (26)
     See also Working Paper EU Regional Policy and Tax Competition, Working Papers (2009) View citations (2) (2009)
221. Fiskalpolitik nach der Krise
     Wirtschaftsdienst, 2010, 90, (11), 711-727 View citations (1)
222. Foreign Income and Domestic Deductions – a Comment
     National Tax Journal, 2010, 63, (2), 269-80 View citations (1)
223. Internationalization and business tax revenue—evidence from Germany
     International Tax and Public Finance, 2010, 17, (2), 174-192 View citations (8)
224. TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS
     International Economic Review, 2010, 51, (1), 171-186 View citations (66)
     See also Working Paper Taxing Foreign Profits with International Mergers and Acquisitions, Working Papers (2007) View citations (2) (2007)
225. Tax enforcement and tax havens under formula apportionment
     International Tax and Public Finance, 2010, 17, (3), 217-235 View citations (13)
     See also Working Paper Tax Enforcement and Tax Havens under Formula Apportionment, FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge (2007) View citations (7) (2007)
226. The Redistributive Effects of Tax Benefit Systems in the Enlarged EU
     Public Finance Review, 2010, 38, (4), 473-500 View citations (33)
     See also Working Paper The Redistributive Effects of Tax Benefit Systems in the Enlarged EU, IZA Discussion Papers (2009) View citations (33) (2009)
227. The role of the corporate income tax as an automatic stabilizer
     International Tax and Public Finance, 2010, 17, (6), 686-698 View citations (11)
     See also Working Paper The Role of the Corporate Income Tax as an Automatic Stabilizer, CESifo Working Paper Series (2009) View citations (11) (2009)
228. 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 (4)

2009

229. Is the Corporation Tax an Effective Automatic Stabilizer?
     National Tax Journal, 2009, 62, (3), 429-37 View citations (25)
230. Konsumgutscheine, Steuer- und Zinssenkungen, Hilfspaket für die Automobilbranche: Sind das geeignete Mittel gegen die Rezession?
     ifo Schnelldienst, 2009, 62, (01), 03-15

2008

231. Does a Simpler Income Tax Yield More Equity and Efficiency?
     CESifo Economic Studies, 2008, 54, (1), 73-97 View citations (4)
232. Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
     Review of Economics, 2008, 59, (2), 94-113 View citations (1)
     See also Working Paper Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis, IZA Standpunkte (2009) View citations (4) (2009)
233. 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 (18)
234. Mindestlohn: Bloß nicht
     ifo Schnelldienst, 2008, 61, (06), 25-27 View citations (1)
235. Steuer- und Abgabensenkungen jetzt?
     Wirtschaftsdienst, 2008, 88, (6), 350-351
236. The European Commission's proposal for a common consolidated corporate tax base
     Oxford Review of Economic Policy, 2008, 24, (4), 720-739 View citations (35)
     See also Working Paper The European Commission´s Proposal for a Common Consolidated Corporate Tax Base, Working Papers (2008) View citations (34) (2008)

2007

237. A theory of user-fee competition
     Journal of Public Economics, 2007, 91, (3-4), 497-509 View citations (11)
     See also Working Paper A Theory of User-Fee Competition, CESifo Working Paper Series (2004) (2004)
238. Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus
     ifo Schnelldienst, 2007, 60, (10), 36-40 View citations (5)
239. Beschäftigungs- und Finanzierungswirkungen von Kombilohnmodellen
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2007, 87, (4), 226-231 View citations (6)
240. 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)
241. Der Kölner Kombilohn für den Niedriglohnsektor
     ifo Schnelldienst, 2007, 60, (11), 25-29
242. Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland
     Perspektiven der Wirtschaftspolitik, 2007, 8, (1), 20-37
     See also Working Paper Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland, FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge (2006) View citations (8) (2006)
243. 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 (54)
     Also in International Tax and Public Finance, 2007, 14, (5), 627-629 (2007) View citations (43)
244. Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte
     Review of Economics, 2007, 58, (1), 1-27 View citations (7)
     See also Working Paper Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte, FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge (2006) View citations (6) (2006)
245. Solidaritätszuschlag abschaffen?
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2007, 87, (8), 492
246. Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
     Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 39-48 View citations (3)
247. Why is there Corporate Taxation? The Role of Limited Liability Revisited
     Journal of Economics, 2007, 92, (1), 1-10 View citations (6)

2006

248. Can regional policy in a federation improve economic efficiency?
     Journal of Public Economics, 2006, 90, (3), 499-511 View citations (8)
     See also Working Paper Can regional policy in a federation improve economic efficiency?, Munich Reprints in Economics (2006) View citations (10) (2006)
249. Das Familienrealsplitting als Reformoption der Familienbesteuerung
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2006, 86, (10), 639-644 View citations (10)
250. Die Stellung der Ordnungspolitik in der Ökonomik
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2006, 86, (1), 11-14 View citations (7)
251. Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2006, 86, (6), 355-360
252. Implizite Staatsverschuldung, Strukturreformen und Europäischer Stabilitäts- und Wachstumspakt
     Zeitschrift für Wirtschaftspolitik, 2006, 55, (3), 315-323
253. Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese*
     Perspektiven der Wirtschaftspolitik, 2006, 7, (1), 35-42 View citations (10)
254. Konzernsteuerquote und Investitionsverhalten
     Schmalenbach Journal of Business Research, 2006, 58, (6), 730-742 View citations (1)
     See also Working Paper Konzernsteuerquote und Invesitionsverhalten, ZEW Discussion Papers (2005) View citations (7) (2005)
255. 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 View citations (1)
256. Unternehmensteuerreform: Welche Wirkungen sind zu erwarten?
     ifo Schnelldienst, 2006, 59, (23), 03-20

2005

257. Capital Mobility and Tax Competition
     Foundations and Trends(R) in Microeconomics, 2005, 1, (1), 1-62 View citations (108)
     See also Working Paper Capital mobility and tax competition, Munich Reprints in Economics (2005) View citations (120) (2005)
258. Corporate tax policy, foreign firm ownership and thin capitalization
     Regional Science and Urban Economics, 2005, 35, (5), 508-526 View citations (60)
     See also Working Paper Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization, CESifo Working Paper Series (2003) View citations (15) (2003)
259. Does Germany collect revenue from taxing the normal return to capital?
     Fiscal Studies, 2005, 26, (4), 491-511 View citations (23)
260. Economic integration and tax policy with endogenous foreign firm ownership
     Journal of Public Economics, 2005, 89, (9-10), 1823-1840 View citations (43)
261. EuGH-Rechtsprechung zur Unternehmensbesteuerung
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (1), 21-25
262. Experience Rating of Unemployment Insurance in the US: A Model for Europe?
     ifo DICE Report, 2005, 3, (02), 45-50 View citations (12)
263. Experience Rating versus Employment Protection Laws in a Model where Firms Monitor Workers
     Scandinavian Journal of Economics, 2005, 107, (2), 299-314 View citations (16)
264. Sind die Unternehmenssteuern in Deutschland zu hoch?
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (4), 211-215 View citations (1)
265. Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?
     German Economic Review, 2005, 6, (4), 471-483 View citations (5)
     Also in German Economic Review, 2005, 6, (4), 471-483 (2005) View citations (2)
     See also Working Paper Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?, CESifo Working Paper Series (2002) View citations (3) (2002)
266. The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
     FinanzArchiv: Public Finance Analysis, 2005, 61, (2), 139-153
     See also Working Paper The effect of income shifting on the efficiency properties of consumption-tax systems, Munich Reprints in Economics (2005) (2005)
267. Why do governments use closed ended subsidies to support entrepreneurial investment?
     Economics Letters, 2005, 89, (1), 24-30 View citations (13)
268. Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP
     ifo Schnelldienst, 2005, 58, (03), 23-25 View citations (1)
269. Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (6), 365-369

2004

270. 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
271. Der Steuerwettbewerb und die Osterweiterung der EU
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2004, 84, (7), 438-442 View citations (1)
272. Ist eine große Steuerreform finanzierbar?
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2004, 84, (2), 79-83
     See also Working Paper Ist eine große Steuerreform finanzierbar?, Munich Reprints in Economics (2004) (2004)
273. 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 (10)
     See also Working Paper Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?, Munich Reprints in Economics (2004) View citations (10) (2004)

2003

274. Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2003, 83, (12), 792-796
275. Ein modifiziertes Zuschlagsmodell zur Reform der Gemeindesteuern
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2003, 83, (3), 164-169 View citations (4)
276. Reform der Gemeindefinanzen
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2003, 83, (9), 555-571 View citations (2)
     See also Working Paper Reform der Gemeindefinanzen, Munich Reprints in Economics (2003) (2003)
277. 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 (11)
     See also Working Paper Why is the corporate tax rate lower than the personal tax rate? The role of new firms, Munich Reprints in Economics (2003) View citations (9) (2003)
278. Zur Koordinierung der Unternehmensbesteuerung in Europa
     Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2003, 72, (3), 378-390 View citations (1)

2002

279. Sollte die Gewerbesteuer reformiert werden?
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2002, 82, (5), 255-265
     See also Working Paper Sollte die Gewerbesteuer reformiert werden?, Munich Reprints in Economics (2002) (2002)
280. Steuerausfälle - Defizite: Sind Steuererhöhungen unumgänglich?
     ifo Schnelldienst, 2002, 55, (21), 3-12
281. 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 (8)
     See also Working Paper Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms, Munich Reprints in Economics (2002) View citations (10) (2002)

2001

282. Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform
     FinanzArchiv: Public Finance Analysis, 2001, 57, (4), 514-524 View citations (10)
283. Immigration and skill formation in unionised labour markets
     European Journal of Political Economy, 2001, 17, (3), 557-573 View citations (22)
     See also Working Paper Immigration and Skill Formation in Unionised Labour Markets, CESifo Working Paper Series (1999) View citations (10) (1999)
284. Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland
     Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2001, 221, (1), 14-31 View citations (2)
285. Labor and capital income taxation, fiscal competition, and the distribution of wealth
     Journal of Public Economics, 2001, 79, (1), 71-91 View citations (14)
     See also Working Paper Labor and capital income taxation, fiscal competition, and the distribution of wealth, Munich Reprints in Economics (2001) View citations (14) (2001)
286. Steuerliche Probleme von Mitarbeiter-Aktienoptionen
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2001, 81, (3), 155-158
     See also Working Paper Steuerliche Probleme von Mitarbeiter-Aktienoptionen, Munich Reprints in Economics (2001) (2001)
287. Tax Competition and Tax Coordination in a Median Voter Model
     Public Choice, 2001, 107, (1), 97-113 View citations (31)
     Also in Public Choice, 2001, 107, (1-2), 97-113 (2001) View citations (31)
     See also Working Paper Tax competition and tax coordination in a median voter model, Munich Reprints in Economics (2001) View citations (32) (2001)
288. Tax Progression and Human Capital in Imperfect Labour Markets
     German Economic Review, 2001, 2, (1), 1-18 View citations (5)
     Also in German Economic Review, 2001, 2, (1), 1-18 (2001) View citations (5)
     See also Working Paper Tax progression and human capital in imperfect labour markets, Munich Reprints in Economics (2001) View citations (7) (2001)
289. 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 (6)
     See also Working Paper Why is there so little tax coordination? The role of majority voting and international tax evasion, Munich Reprints in Economics (2001) View citations (6) (2001)
290. Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten?
     ifo Schnelldienst, 2001, 54, (08), 28-31 View citations (1)

2000

291. Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2000, 80, (6), 351-355
     See also Working Paper Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß, Munich Reprints in Economics (2000) (2000)
292. Is tax progression really good for employment? A model with endogenous hours of work
     Labour Economics, 2000, 7, (1), 79-93 View citations (42)
     See also Working Paper Is tax progression really good for employment? A model with endogenous hours of work, Munich Reprints in Economics (2000) View citations (42) (2000)
293. The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians
     Public Choice, 2000, 103, (3-4), 357-82 View citations (16)
294. Welfare effects of immigration in a dual labor market
     Regional Science and Urban Economics, 2000, 30, (5), 551-563 View citations (14)
     See also Working Paper Welfare Effects of Immigration in a Dual Labor Market, CESifo Working Paper Series (1999) View citations (13) (1999)
295. Why do governments subsidise investment and not employment?
     Journal of Public Economics, 2000, 78, (1-2), 171-192 View citations (28)
     See also Working Paper Why do governments subsidise investment and not employment?, Munich Reprints in Economics (2000) View citations (26) (2000)

1999

296. Can Tax Coordination Work?
     FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 443- View citations (15)
297. Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions
     FinanzArchiv: Public Finance Analysis, 1999, 56, (2), 165- View citations (4)
298. Second-Best Pollution Taxes: An Analytical Framework and Some New Results
     Bulletin of Economic Research, 1999, 51, (1), 31-38 View citations (3)
299. Tax Coordination and Unemployment
     International Tax and Public Finance, 1999, 6, (1), 7-26 View citations (43)
     See also Working Paper Tax Coordination and Unemployment, Munich Reprints in Economics (1999) View citations (42) (1999)

1998

300. Efficiency wages, employment, and the marginal income-tax rate: A note
     Journal of Economics, 1998, 68, (1), 79-84 View citations (6)
     See also Working Paper Efficiency wages, employment, and the marginal income-tax rate: A note, Munich Reprints in Economics (1998) View citations (6) (1998)
301. Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 1998, 78, (11), 645-651 View citations (5)
     See also Working Paper Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse, Munich Reprints in Economics (1998) View citations (5) (1998)

1997

302. Wage bargaining, labor-tax progression, and welfare
     Journal of Economics, 1997, 66, (2), 127-150 View citations (27)
     See also Working Paper Wage bargaining, Labor-tax progression, and welfare, Munich Reprints in Economics (1997) View citations (27) (1997)
303. Wird die Steuerreform die Arbeitslosigkeit reduzieren?
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 1997, 77, (5), 302-308

1993

304. Budgetdefizite in einer Europäischen Währungsunion: Bedarf es gemeinsamer Verschuldungsregeln?
     Zeitschrift für Wirtschaftspolitik, 1993, 42, (1-3), 123-150 View citations (4)
     Also in Zeitschrift für Wirtschaftspolitik, 1993, 42, (1-3), 123-150 (1993) View citations (2)
305. Stabile fiskalpolitische Institutionen für die Europäische Währungsunion
     Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 1993, 73, (10), 539-545 View citations (4)

Books

2024

1. Elemente einer grundlegenden Reform für das Steuer- und Abgabensystem in Deutschland
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
2. Wie wir Deutschlands Wohlstand sichern: Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses
3. Wirtschaftspolitische Agenda für Bayern
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich

2023

4. The Impact of the U.S. Inflation Reduction Act (IRA) on the German Economy
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)
5. Versorgung sichern, Standort stärken, Krisen bewältigen: Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses

2022

6. Free enterprise and state control: Annual bulletin of the advisory board of the Foundation for Family Businesses
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses
7. Freies Unternehmertum und staatliche Lenkung: Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses

2021

8. An Empirical Study of Tax Policies After Crises
   ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
9. Chancen und Risiken in der Politik des Green Deal: Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen
   Studien, Stiftung Familienunternehmen / Foundation for Family Businesses
10. Zur Debatte über die Einführung einer Nettovermögensteuer in Deutschland
    Studien, Stiftung Familienunternehmen / Foundation for Family Businesses

2020

11. European public goods: The US ARPA system as a role model for promoting disruptive innovation in Europe?
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
12. Industriepolitik in Deutschland und der EU: Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen
    Studien, Stiftung Familienunternehmen / Foundation for Family Businesses

2019

13. Aspekte der Unternehmenstransparenz: Jahresheft des Wissenschaftlichen Beirats der Stiftung Familienunternehmen
    Studien, Stiftung Familienunternehmen / Foundation for Family Businesses
14. The ifo proposal for reforming the welfare system - additional results
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)

2017

15. Der Odysseus-Komplex. Ein pragmatischer Vorschlag zur Lösung der Eurokrise
    Books, by Staff of the ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)
16. Reform of the income tax: the rate of the Federal State of Lower Saxony
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (4)
17. The removal of the middle class bulge - models and costs
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (11)

2016

18. Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs
    ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (18)
19. Innovationspolitik in Deutschland: Maßnahmen für mehr Innovationen im Zeitalter der Digitalisierung
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research View citations (3)

2014

20. 2014 elections to the European Parliament: Economic challenges for Europe
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research
21. Abschlussbericht zu Forschungsvorhaben fe 5/14: "Automatic stabilizers in the Eurozone: Analysis of their effectiveness at the member state and euro area level and in international comparison"
    ZEW Expertises, ZEW - Leibniz Centre for European Economic Research

2007

22. Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007
    RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung

Edited books

2013

1. Critical Issues in Taxation and Development, vol 1
   MIT Press Books, The MIT Press View citations (8)

Chapters

2020

1. Coronataxes as a solution
   Chapter 1 in Europe in the Time of Covid-19, 2020, vol. 1, pp 129-134 View citations (1)

2011

2. Automatic Stabilizers, Economic Crisis and Income Distribution in Europe
   A chapter in Who Loses in the Downturn? Economic Crisis, Employment and Income Distribution, 2011, pp 227-255 View citations (7)
   See also Working Paper Automatic Stabilizers, Economic Crisis and Income Distribution in Europe, Institute of Labor Economics (IZA) (2010) View citations (16) (2010)

1999

3. Constructive Income Taxation: A Modern Interpretation
   Chapter 6 in The Economics of Irving Fisher, 1999, pp 113-138

Undated

4. Fiscal policy and unemployment in a global economy
   University of Munich, Department of Economics

Editor

1. Beiträge zur Finanzwissenschaft
   Mohr Siebeck, Tübingen