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Details about Bernd Genser

E-mail:
Homepage:http://www.wiwi.uni-konstanz.de/genser
Workplace:Fachbereich Wirtschaftswissenschaften (Department of Economics), Universität Konstanz (University of Constance), (more information at EDIRC)

Access statistics for papers by Bernd Genser.

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

Short-id: pge66


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Working Papers

2020

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

2019

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

2018

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

2016

  1. The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options
    CESifo Working Paper Series, CESifo Downloads View citations (12)

2015

  1. Towards an International Tax Order for the Taxation of Retirement Income
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz Downloads View citations (7)

2007

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

2006

  1. Editorial note
    Munich Reprints in Economics, University of Munich, Department of Economics
  2. Editorial note
    Munich Reprints in Economics, University of Munich, Department of Economics
  3. The Dual Income Tax: Implementation and Experience in European Countries
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (3)

2002

  1. Coordinating VATs Between EU Member States
    CESifo Working Paper Series, CESifo Downloads View citations (3)
    See also Journal Article in International Tax and Public Finance (2003)

2001

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

2000

  1. Is tax harmonization useful?
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads
    See also Journal Article in International Tax and Public Finance (2001)

1997

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

1996

  1. Tax competition, tax coordination and tax harmonization: The effects of EMU
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
    Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1995) Downloads

    See also Journal Article in Empirica (1996)
  2. Tax policy and the location decision of firms
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" Downloads View citations (3)

1995

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

1994

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

1993

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

1992

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

1991

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

1990

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

1988

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

1987

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

1986

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

Undated

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

Journal Articles

2021

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

2020

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

2016

  1. The Taxation of Internationally Portable Pensions: An Introduction to Fiscal Issues and Policy Options
    ifo DICE Report, 2016, 14, (01), 24-29 Downloads View citations (6)

2008

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

2007

  1. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 Downloads View citations (2)
    See also Working Paper (2007)
  2. Moving Towards Dual Income Taxation in Europe
    FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 436-456 Downloads View citations (27)
    See also Working Paper (2007)

2006

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

2005

  1. Dual Income Taxation in EU Member Countries
    ifo DICE Report, 2005, 3, (01), 41-47 Downloads View citations (11)
  2. Thema: Zur Einbindung der Kapitalbesteuerung in ein rationales Steuersystem
    Zeitschrift für Wirtschaftspolitik, 2005, 54, (3), 305-342 Downloads

2003

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

2001

  1. Is Tax Harmonization Useful?
    International Tax and Public Finance, 2001, 8, (4), 511-527 Downloads View citations (5)
    See also Working Paper (2000)

1996

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

1992

  1. Reform of the GDR Tax System: A Blueprint for East European Economies?
    Public Finance = Finances publiques, 1992, 47, (Supplement), 335-48 View citations (1)
    See also Working Paper (1991)

1985

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

1983

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

1981

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

Edited books

2011

  1. Umverteilung und soziale Gerechtigkeit, vol 40
    Wirtschaftswissenschaftliches Seminar Ottobeuren, Mohr Siebeck, Tübingen Downloads View citations (4)

Editor

  1. FinanzArchiv: Public Finance Analysis
    Mohr Siebeck, Tübingen
 
Page updated 2022-07-06