Details about Andreas Haufler
Access statistics for papers by Andreas Haufler.
Last updated 2022-05-19. Update your information in the RePEc Author Service.
Short-id: pha212
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Working Papers
2022
- Voluntary Equity, Project Risk, and Capital Requirements
CESifo Working Paper Series, CESifo
2021
- Regulatory and Bailout Decisions in a Banking Union
CESifo Working Paper Series, CESifo 
See also Journal Article in Journal of Banking & Finance (2021)
2020
- Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies
CESifo Working Paper Series, CESifo
- Incentives, Globalization, and Redistribution
CESifo Working Paper Series, CESifo 
Also in The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (2020)  CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE) (2020)
- Taxing Mobile and Overconfident Top Earners
CESifo Working Paper Series, CESifo 
Also in Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics
2019
- Regulatory competition in capital standards: a 'race to the top' result
Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)
See also Journal Article in Journal of Banking & Finance (2019)
2018
- Multinational Banks in Regulated Markets: Is Financial Integration Desirable?
Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (1)
See also Journal Article in Canadian Journal of Economics/Revue canadienne d'économique (2021)
2017
- Bonus Taxes and International Competition for Bank Managers
Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (1)
Also in CESifo Working Paper Series, CESifo (2017) View citations (1) VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association (2016) 
See also Journal Article in European Economic Review (2018)
2016
- Cross-Border Banking in Regulated Markets: Is Financial Integration Desirable?
CESifo Working Paper Series, CESifo
- Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
CESifo Working Paper Series, CESifo 
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2016)
- Regulatory Competition in Capital Standards with Selection Effects among Banks
CESifo Working Paper Series, CESifo View citations (8)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2016) View citations (8)
2015
- Capital regulation and trade in banking services
VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association
2014
- An Economic Rationale for Controlled-Foreign-Corporation Rules
VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association View citations (1)
- Cross-border loss offset can fuel tax competition
Munich Reprints in Economics, University of Munich, Department of Economics View citations (7)
Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (1) Discussion Papers in Economics, University of Munich, Department of Economics (2013)  CESifo Working Paper Series, CESifo (2013) 
See also Journal Article in Journal of Economic Behavior & Organization (2014)
- Economic integration and the optimal corporate tax structure with heterogeneous firms
Munich Reprints in Economics, University of Munich, Department of Economics View citations (26)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (14) Working Papers, Oxford University Centre for Business Taxation (2011) View citations (5) The Institute for International Integration Studies Discussion Paper Series, IIIS (2011) View citations (5) Working Papers, School of Economics, University College Dublin (2011) View citations (4) CESifo Working Paper Series, CESifo (2011) View citations (2)
See also Journal Article in Journal of Public Economics (2014)
2013
- Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation
Discussion Papers in Economics, University of Munich, Department of Economics View citations (2)
Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (1) CESifo Working Paper Series, CESifo (2013) View citations (1) VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association (2012) 
See also Journal Article in Journal of Public Economics (2015)
- Regulatory competition in credit markets with capital standards as signals
VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association
- Should tax policy favour high or low productivity firms?
Working Papers, Oxford University Centre for Business Taxation 
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2012) View citations (1) CESifo Working Paper Series, CESifo (2012)  Working Papers, Bavarian Graduate Program in Economics (BGPE) (2012) View citations (5)
See also Journal Article in European Economic Review (2015)
- Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes
Munich Reprints in Economics, University of Munich, Department of Economics View citations (42)
Also in Working Papers, Oxford University Centre for Business Taxation (2010) View citations (1) Discussion Papers in Economics, University of Munich, Department of Economics (2009) View citations (7) CESifo Working Paper Series, CESifo (2009) View citations (4)
See also Journal Article in International Economic Review (2013)
2012
- Entrepreneurial Innovations and Taxation
Working Paper Series, Research Institute of Industrial Economics View citations (2)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2012) View citations (2) Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (5) CESifo Working Paper Series, CESifo (2011)  Working Papers, Oxford University Centre for Business Taxation (2011) 
See also Journal Article in Journal of Public Economics (2014)
- Firms’ financial choices and thin capitalization rules under corporate tax competition
Munich Reprints in Economics, University of Munich, Department of Economics View citations (51)
Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (12) CESifo Working Paper Series, CESifo (2008) View citations (3)
See also Journal Article in European Economic Review (2012)
2011
- Merger policy and tax competition: The role of foreign firm ownership
Munich Reprints in Economics, University of Munich, Department of Economics View citations (3)
See also Journal Article in International Tax and Public Finance (2011)
- Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment
Munich Reprints in Economics, University of Munich, Department of Economics View citations (38)
Also in Working Papers, Bavarian Graduate Program in Economics (BGPE) (2008) View citations (4) CESifo Working Paper Series, CESifo (2008) View citations (4) Discussion Papers in Economics, University of Munich, Department of Economics (2008) View citations (4)
See also Journal Article in Economic Journal (2011)
2010
- Competition for firms in an oligopolistic industry: The impact of economic integration
Munich Reprints in Economics, University of Munich, Department of Economics View citations (88)
See also Journal Article in Journal of International Economics (2010)
2009
- Economic integration and the relationship between profit and wage taxes
Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (6)
See also Journal Article in Public Choice (2009)
- Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse
Munich Reprints in Economics, University of Munich, Department of Economics View citations (7)
See also Journal Article in Perspektiven der Wirtschaftspolitik (2009)
2008
- Merger policy to promote ’global players’? A simple model
Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
Also in CESifo Working Paper Series, CESifo (2005) View citations (11) Discussion Papers in Economics, University of Munich, Department of Economics (2005) View citations (3)
See also Journal Article in Oxford Economic Papers (2008)
- Redistributive taxation, multinational enterprises, and economic integration
Munich Reprints in Economics, University of Munich, Department of Economics View citations (17)
Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) View citations (17)
See also Journal Article in European Journal of Political Economy (2008)
- Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?
Munich Reprints in Economics, University of Munich, Department of Economics View citations (84)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2005) View citations (19) CESifo Working Paper Series, CESifo (2005) View citations (13)
See also Journal Article in Journal of International Economics (2008)
- Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor?
Discussion Papers in Economics, University of Munich, Department of Economics
2007
- Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?
Discussion Papers in Economics, University of Munich, Department of Economics View citations (2)
Also in CESifo Working Paper Series, CESifo (2007) View citations (2)
- International oligopoly and the taxation of commerce with revenue-constrained governments
Munich Reprints in Economics, University of Munich, Department of Economics View citations (14)
See also Journal Article in Economica (2007)
- Merger Policy and Tax Competition
Discussion Papers in Economics, University of Munich, Department of Economics View citations (9)
Also in CESifo Working Paper Series, CESifo (2007) View citations (7) Working Papers, Bavarian Graduate Program in Economics (BGPE) (2007) View citations (9)
- Preferential tax regimes with asymmetric countries
Munich Reprints in Economics, University of Munich, Department of Economics View citations (22)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (6) CESifo Working Paper Series, CESifo (2006) View citations (5)
See also Journal Article in National Tax Journal (2007)
2006
- Company Tax Coordination cum Tax Rate Competition in the European Union
ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (14)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (21) Munich Reprints in Economics, University of Munich, Department of Economics (2006) View citations (21)
See also Journal Article in FinanzArchiv: Public Finance Analysis (2006)
- Die Besteuerung multinationaler Unternehmen
Discussion Papers in Economics, University of Munich, Department of Economics View citations (4)
- Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
CESifo Working Paper Series, CESifo
- Economic integration and redistribuitive taxation
Discussion Papers in Economics, University of Munich, Department of Economics
- Editorial note
Munich Reprints in Economics, University of Munich, Department of Economics
- Globalisation and the Mix of Wage and Profit Taxes
CESifo Working Paper Series, CESifo View citations (8)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (10)
- The effects of regional tax and subsidy coordination on foreign direct investment
Munich Reprints in Economics, University of Munich, Department of Economics View citations (42)
See also Journal Article in European Economic Review (2006)
2005
- Barriers to trade and imperfect competition: The choice of commodity tax base
Munich Reprints in Economics, University of Munich, Department of Economics View citations (37)
See also Journal Article in International Tax and Public Finance (2005)
2004
- International commodity taxation under monopolistic competition
Munich Reprints in Economics, University of Munich, Department of Economics View citations (27)
Also in Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research (2003) View citations (10) Departmental Discussion Papers, University of Goettingen, Department of Economics (2001) View citations (6) Royal Economic Society Annual Conference 2003, Royal Economic Society (2003) View citations (2) CESifo Working Paper Series, CESifo (2001) View citations (6)
See also Journal Article in Journal of Public Economic Theory (2004)
- Tacit collusion and international commodity taxation
Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
See also Journal Article in Journal of Public Economics (2004)
- Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate
Discussion Papers in Economics, University of Munich, Department of Economics View citations (4)
2003
- Market Structure and the Taxation of International Trade
CESifo Working Paper Series, CESifo View citations (2)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2003) View citations (2) Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research (2003) View citations (2)
- Regional Tax Coordination and Foreign Direct Investment
Discussion Papers in Economics, University of Munich, Department of Economics View citations (6)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2001) View citations (7) University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (2001) View citations (8) CESifo Working Paper Series, CESifo (2001) View citations (7) Working Papers, Business School - Economics, University of Glasgow (2001) View citations (9)
2000
- Commodity Taxation and International Trade in Imperfect Markets
Working Papers, Norwegian School of Economics and Business Administration- View citations (14)
Also in CESifo Working Paper Series, CESifo (2000) View citations (6) CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2000) View citations (7)
- Corporate tax systems and cross country profit shifting
Munich Reprints in Economics, University of Munich, Department of Economics View citations (217)
Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (32)
See also Journal Article in Oxford Economic Papers (2000)
- Health Care Reform: Separating Insurance from Income Redistribution
Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research View citations (35)
Also in Discussion Papers, Series I, University of Konstanz, Department of Economics (1999)  Munich Reprints in Economics, University of Munich, Department of Economics (2000) View citations (34)
See also Journal Article in International Tax and Public Finance (2000)
- Tacit Collusion under Destination- and Origin-Based Commodity Taxation
CESifo Working Paper Series, CESifo View citations (2)
Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (1999)  Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (1)
1999
- Capital taxation and production efficiency in an open economy
Munich Reprints in Economics, University of Munich, Department of Economics View citations (14)
See also Journal Article in Economics Letters (1999)
- Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
Working Papers, Norwegian School of Economics and Business Administration- View citations (8)
Also in University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (1999) View citations (12)
See also Journal Article in FinanzArchiv: Public Finance Analysis (1999)
- Country size and tax competition for foreign direct investment
Munich Reprints in Economics, University of Munich, Department of Economics View citations (263)
Also in Working Papers, Business School - Economics, University of Glasgow View citations (1)
See also Journal Article in Journal of Public Economics (1999)
- Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU
Munich Reprints in Economics, University of Munich, Department of Economics View citations (8)
See also Journal Article in Fiscal Studies (1999)
1998
- Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens
Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
See also Journal Article in Journal of Public Economics (1998)
- When do small countries win tax wars?
Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996) 
See also Journal Article in Public Finance Review (1998)
1997
- Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation
Munich Reprints in Economics, University of Munich, Department of Economics View citations (2)
Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996) 
See also Journal Article in Journal of Economics (1997)
- Factor taxation, income distribution and capital market integration
Munich Reprints in Economics, University of Munich, Department of Economics View citations (24)
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1996) 
See also Journal Article in Scandinavian Journal of Economics (1997)
- On the optimal tax policy mix when consumers and firms are imperfectly mobile
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (3)
- Tax Competition for Foreign Direct Investment
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (21)
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1997) View citations (4)
1996
- Asymmetric commodity tax competition: Are tax rates always too low?
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
- Optimal Factor and Commodity Taxation in a Small Open Economy
Munich Reprints in Economics, University of Munich, Department of Economics View citations (6)
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1995) 
See also Journal Article in International Tax and Public Finance (1996)
- Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?
Munich Reprints in Economics, University of Munich, Department of Economics View citations (48)
See also Journal Article in International Tax and Public Finance (1996)
- Tax Differentials and External Tariffs in a Trade Deflection Model
Munich Reprints in Economics, University of Munich, Department of Economics
- Tax competition, tax coordination and tax harmonization: The effects of EMU
Munich Reprints in Economics, University of Munich, Department of Economics View citations (10)
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1995) 
See also Journal Article in Empirica (1996)
- Tax policy and the location decision of firms
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (3)
1994
- Numerische Gleichgewichtsanalyse mit dem Programmsystem MPS/GE: Eine Einführung
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
- Tax Coordination in a Cross-Hauling Model: Conflict or Harmony of Interest?
University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics 
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1994)
- Trade deflection with transaction costs: The case of restricted origin principle
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
- Unilateral tax reform under the restricted origin principle
Munich Reprints in Economics, University of Munich, Department of Economics View citations (5)
Also in Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1991) 
See also Journal Article in European Journal of Political Economy (1994)
1993
- Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)
1992
- Public goods, international trade, and tax competition
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (1)
1991
- Alternative tax principles for the European Community: A computable general equilibrium comparison
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
- Wettbewerbsverzerrungen und Harmonisierung der Umsatzsteuer im Europäischen Binnenmarkt
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
1990
- General consumption taxes and international trade: A duality approach
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
1989
- Die Abschaffung der Steuergrenzen im gemeinsamen Markt: EG-Vorschläge 1989 und alternative Lösungen
Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"
Undated
- Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?
EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (18)
Journal Articles
2021
- Multinational banks in regulated markets: Is financial integration desirable?
Canadian Journal of Economics/Revue canadienne d'économique, 2021, 54, (4), 1811-1841 
See also Working Paper (2018)
- Regulatory and bailout decisions in a banking union
Journal of Banking & Finance, 2021, 133, (C) 
See also Working Paper (2021)
2019
- Regulatory competition in capital standards: a ‘race to the top’ result
Journal of Banking & Finance, 2019, 106, (C), 180-194 View citations (4)
See also Working Paper (2019)
2018
- Bonus taxes and international competition for bank managers
European Economic Review, 2018, 110, (C), 41-60 View citations (3)
See also Working Paper (2017)
- Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
Journal of International Economics, 2018, 114, (C), 25-43 View citations (19)
2015
- Editorial note
International Tax and Public Finance, 2015, 22, (5), 703-704
- How Does Firm Heterogeneity Affect International Tax Policy?
ifo DICE Report, 2015, 13, (02), 57-62 View citations (3)
- Reforming an asymmetric union: On the virtues of dual tier capital taxation
Journal of Public Economics, 2015, 125, (C), 116-127 View citations (6)
See also Working Paper (2013)
- Should tax policy favor high- or low-productivity firms?
European Economic Review, 2015, 73, (C), 18-34 View citations (17)
See also Working Paper (2013)
2014
- Cross-border loss offset can fuel tax competition
Journal of Economic Behavior & Organization, 2014, 106, (C), 42-61 View citations (7)
See also Working Paper (2014)
- Economic integration and the optimal corporate tax structure with heterogeneous firms
Journal of Public Economics, 2014, 110, (C), 42-56 View citations (26)
See also Working Paper (2014)
- Entrepreneurial innovations and taxation
Journal of Public Economics, 2014, 113, (C), 13-31 View citations (14)
See also Working Paper (2012)
2013
- TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES
International Economic Review, 2013, 54, (2), 665-692 View citations (36)
See also Working Paper (2013)
2012
- Firms' financial choices and thin capitalization rules under corporate tax competition
European Economic Review, 2012, 56, (6), 1087-1103 View citations (48)
See also Working Paper (2012)
2011
- Merger policy and tax competition: the role of foreign firm ownership
International Tax and Public Finance, 2011, 18, (2), 121-145 View citations (4)
See also Working Paper (2011)
- Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment
Economic Journal, 2011, 121, (553), 793-818 View citations (38)
See also Working Paper (2011)
- »Pakt für den Euro«: Kann mit dem Maßnahmenpaket die Europäische Union die Euro-Schuldenkrise überwinden?
ifo Schnelldienst, 2011, 64, (09), 03-22
2010
- Competition for firms in an oligopolistic industry: The impact of economic integration
Journal of International Economics, 2010, 80, (2), 239-248 View citations (97)
See also Working Paper (2010)
2009
- Economic integration and the relationship between profit and wage taxes
Public Choice, 2009, 138, (3), 423-446 View citations (12)
See also Working Paper (2009)
- Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse
Perspektiven der Wirtschaftspolitik, 2009, 10, (2), 123-145 View citations (8)
See also Working Paper (2009)
2008
- Merger policy to promote 'global players'? A simple model
Oxford Economic Papers, 2008, 60, (3), 517-545 View citations (4)
See also Working Paper (2008)
- Redistributive taxation, multinational enterprises, and economic integration
European Journal of Political Economy, 2008, 24, (1), 249-255 View citations (17)
See also Working Paper (2008)
- Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed
Journal of International Economics, 2008, 74, (1), 188-201 View citations (78)
See also Working Paper (2008)
2007
- International Oligopoly and the Taxation of Commerce with Revenue‐Constrained Governments
Economica, 2007, 74, (295), 451-473 View citations (16)
See also Working Paper (2007)
- Preferential Tax Regimes With Asymmetric Countries
National Tax Journal, 2007, 60, (4), 789-95 View citations (22)
See also Working Paper (2007)
- Sollen multinationale Unternehmen weniger Steuern bezahlen?
Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 8-20
2006
- Company-Tax Coordination cum Tax-Rate Competition in the European Union
FinanzArchiv: Public Finance Analysis, 2006, 62, (4), 579-601 View citations (21)
See also Working Paper (2006)
- Editorial Note
FinanzArchiv: Public Finance Analysis, 2006, 62, (2), 219-219
- The effects of regional tax and subsidy coordination on foreign direct investment
European Economic Review, 2006, 50, (2), 285-305 View citations (54)
See also Working Paper (2006)
2005
- Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
International Tax and Public Finance, 2005, 12, (3), 281-300 View citations (36)
See also Working Paper (2005)
2004
- Der CDU/CSU-Vorschlag zur Gesundheitspauschale: Pro und Kontra
ifo Schnelldienst, 2004, 57, (23), 03-21
- International Commodity Taxation under Monopolistic Competition
Journal of Public Economic Theory, 2004, 6, (3), 445-470 View citations (33)
See also Working Paper (2004)
- Tacit collusion and international commodity taxation
Journal of Public Economics, 2004, 88, (3-4), 577-600 View citations (19)
See also Working Paper (2004)
- Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens?
Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, 2004, 124, (4), 539-556 View citations (9)
2003
- Taxes as a Determinant for Foreign Direct Investment in Europe
ifo DICE Report, 2003, 1, (02), 45-51 View citations (2)
2000
- Corporate Tax Systems and Cross Country Profit Shifting
Oxford Economic Papers, 2000, 52, (2), 306-25 View citations (220)
See also Working Paper (2000)
- Health Care Reform: Separating Insurance from Income Redistribution
International Tax and Public Finance, 2000, 7, (4), 445-461 View citations (37)
See also Working Paper (2000)
1999
- Capital taxation and production efficiency in an open economy
Economics Letters, 1999, 62, (1), 85-90 View citations (16)
See also Working Paper (1999)
- Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 481- View citations (13)
See also Working Paper (1999)
- Country size and tax competition for foreign direct investment
Journal of Public Economics, 1999, 71, (1), 121-139 View citations (268)
See also Working Paper (1999)
- Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Fiscal Studies, 1999, 20, (2), 133-153 View citations (10)
See also Working Paper (1999)
1998
- Asymmetric commodity tax competition -- comment on de Crombrugghe and Tulkens
Journal of Public Economics, 1998, 67, (1), 135-144 View citations (10)
See also Working Paper (1998)
- When Do Small Countries Win Tax Wars?
Public Finance Review, 1998, 26, (4), 327-361 View citations (8)
See also Working Paper (1998)
1997
- Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation
Journal of Economics, 1997, 66, (1), 43-69 View citations (2)
See also Working Paper (1997)
- Factor Taxation, Income Distribution and Capital Market Integration
Scandinavian Journal of Economics, 1997, 99, (3), 425-446 View citations (21)
See also Working Paper (1997)
1996
- Optimal factor and commodity taxation in a small open economy
International Tax and Public Finance, 1996, 3, (3), 425-442 View citations (6)
Also in International Tax and Public Finance, 1996, 3, (4), 523-527 (1996) View citations (6)
See also Working Paper (1996)
- Tax competition, tax coordination and tax harmonization: The effects of EMU
Empirica, 1996, 23, (1), 59-89 View citations (9)
See also Working Paper (1996)
- Tax coordination with different preferences for public goods: Conflict or harmony of interest?
International Tax and Public Finance, 1996, 3, (1), 5-28 View citations (48)
See also Working Paper (1996)
1994
- Unilateral tax reform under the restricted origin principle
European Journal of Political Economy, 1994, 10, (3), 511-527 View citations (6)
See also Working Paper (1994)
Books
2008
- Taxation in a Global Economy
Cambridge Books, Cambridge University Press View citations (1)
Also in Cambridge Books, Cambridge University Press (2001) View citations (60)
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