Details about Marko Koethenbuerger

Access statistics for papers by Marko Koethenbuerger.

Last updated 2024-03-07. Update your information in the RePEc Author Service.

Short-id: pko128

Working Papers

2023

1. Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   See also Chapter Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland, NBER Chapters, National Bureau of Economic Research, Inc (2024) View citations (5) (2024)
2. Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland
   CESifo Working Paper Series, CESifo View citations (2)
3. Tax Responses in Local Public Finance: The Flypaper Effect at Work
   CESifo Working Paper Series, CESifo View citations (3)

2020

4. Supporting Firm Innovation and R&D: What is the Optimal Policy Mix?
   EconPol Policy Reports, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
5. Taxation of Digital Platforms
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)

2019

6. (Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)

2018

7. Is it just Luring Reported Profit? The Case of European Patent Boxes
   CESifo Working Paper Series, CESifo View citations (12)
8. Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article Profit shifting and investment effects: The implications of zero-taxable profits, Journal of Public Economics, Elsevier (2019) View citations (17) (2019)

2017

9. Local Border Reforms and Economic Activity
   CESifo Working Paper Series, CESifo View citations (5)
   See also Journal Article Local border reforms and economic activity, Journal of Economic Geography, Oxford University Press (2022) View citations (5) (2022)

2016

10. Introducing an IP License Box in Switzerland: Quantifying the Effects
    KOF Working papers, KOF Swiss Economic Institute, ETH Zurich View citations (1)
    Also in KOF Working papers, KOF Swiss Economic Institute, ETH Zurich (2015) View citations (1)
    CESifo Working Paper Series, CESifo (2015) View citations (4)
    EcoMod2015, EcoMod (2015)
    See also Journal Article Introducing an IP license box in Switzerland: quantifying the effects, International Tax and Public Finance, Springer (2017) View citations (3) (2017)
11. Is it Luring Innovations or just Profit? The Case of European Patent Boxes
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (7)
12. Taxation in Digital Media Markets
    CESifo Working Paper Series, CESifo
    See also Journal Article Taxation in digital media markets, Journal of Public Economic Theory, Association for Public Economic Theory (2018) View citations (12) (2018)
13. The Efficiency Costs of Dividend Taxation with Managerial Firms
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association
    Also in CESifo Working Paper Series, CESifo (2015)
    See also Journal Article The Efficiency Costs of Dividend Taxation with Managerial Firms, The Economic Journal, Royal Economic Society (2022) View citations (1) (2022)

2015

14. Hosting Multinationals: Economic and Fiscal Implications
    KOF Working papers, KOF Swiss Economic Institute, ETH Zurich
    See also Journal Article Hosting multinationals: Economic and fiscal implications, Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research (2016) View citations (2) (2016)

2014

15. Proportional influence? Electoral rules and special interest spending
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association View citations (2)
16. Taxing multinationals in the presence of internal capital markets
    Working Papers, Oxford University Centre for Business Taxation
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics (2013) View citations (1)
    CESifo Working Paper Series, CESifo (2013) View citations (1)
    See also Journal Article Taxing multinationals in the presence of internal capital markets, Journal of Public Economics, Elsevier (2016) View citations (2) (2016)

2013

17. Corporate Deductibility Provisions and Managerial Incentives
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Corporate deductibility provisions and managerial incentives, Journal of Public Economics, Elsevier (2014) View citations (21) (2014)
18. Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities
    VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association

2012

19. Competition for Migrants in a Federation: Tax or Transfer Competition?
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (2)
    Also in CESifo Working Paper Series, CESifo (2012) View citations (2)
    See also Journal Article Competition for migrants in a federation: Tax or transfer competition?, Journal of Urban Economics, Elsevier (2014) View citations (5) (2014)

2011

20. Media Firm Strategy and Advertising Taxes
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)

2010

21. Electoral rules and incentive effects of fiscal transfers: evidence from Germany
    Working Papers, Institut d'Economia de Barcelona (IEB) View citations (2)
22. Government Spending and Legislative Organization: Quasi-experimental evidence from Germany
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (89)
    See also Journal Article Government Spending and Legislative Organization: Quasi-experimental Evidence from Germany, American Economic Journal: Applied Economics, American Economic Association (2010) View citations (92) (2010)
23. How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization
    Working Papers, Institut d'Economia de Barcelona (IEB)
    Also in CESifo Working Paper Series, CESifo (2008) View citations (4)
    See also Journal Article How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization, Journal of Public Economics, Elsevier (2011) View citations (20) (2011)
24. Tax Responses in Platform Industries
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (17)
    See also Journal Article Tax responses in platform industries, Oxford Economic Papers, Oxford University Press (2010) View citations (17) (2010)

2009

25. Corporate Taxation and Corporate Governance
    CESifo Working Paper Series, CESifo View citations (6)
26. On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (19)
    See also Journal Article On revenue and welfare dominance of ad valorem taxes in two-sided markets, Economics Letters, Elsevier (2009) View citations (21) (2009)
27. Rent taxation and its intertemporal welfare effects in a small open economy
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
    Also in CESifo Working Paper Series, CESifo (2007) View citations (2)
    See also Journal Article Rent taxation and its intertemporal welfare effects in a small open economy, International Tax and Public Finance, Springer (2009) View citations (9) (2009)
28. Should Utility-Reducing Media Advertising be Taxed?
    CESifo Working Paper Series, CESifo View citations (1)

2008

29. Efficiency Enhancing Taxation in Two-sided Markets
    CESifo Working Paper Series, CESifo View citations (30)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) View citations (33)
    See also Journal Article Efficiency enhancing taxation in two-sided markets, Journal of Public Economics, Elsevier (2008) View citations (34) (2008)
30. Why are more redistributive social security systems smaller? A median voter approach
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (21)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (6)
    IZA Discussion Papers, Institute of Labor Economics (IZA) (2005) View citations (11)
    See also Journal Article Why are more redistributive social security systems smaller? A median voter approach, Oxford Economic Papers, Oxford University Press (2008) View citations (26) (2008)

2007

31. Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
32. Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (15)
    See also Journal Article Do fiscal transfers alleviate business tax competition? Evidence from Germany, Journal of Public Economics, Elsevier (2010) View citations (96) (2010)
33. Does Tax Competition Really Promote Growth?
    CESifo Working Paper Series, CESifo View citations (7)
    Also in Economic Research Papers, University of Warwick - Department of Economics (2007) View citations (4)
    The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (2007) View citations (3)
    See also Journal Article Does tax competition really promote growth?, Journal of Economic Dynamics and Control, Elsevier (2010) View citations (45) (2010)
34. Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article Federal tax-transfer policy and intergovernmental pre-commitment, Regional Science and Urban Economics, Elsevier (2008) View citations (10) (2008)
35. Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
    IZA Discussion Papers, Institute of Labor Economics (IZA)
36. Revisiting the “Decentralization Theorem” – On the Role of Externalities
    CESifo Working Paper Series, CESifo
    See also Journal Article Revisiting the "Decentralization Theorem"--On the role of externalities, Journal of Urban Economics, Elsevier (2008) View citations (11) (2008)
37. Taxation in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
    Also in CESifo Working Paper Series, CESifo (2006) View citations (8)

2006

38. Ex-Post Redistribution in a Federation: Implications for Corrective Policy
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Ex-post redistribution in a federation: Implications for corrective policy, Journal of Public Economics, Elsevier (2007) View citations (20) (2007)
39. Social security reform and investment in education: Is there scope for a Pareto improvement?
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (11)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2006) View citations (11)
    See also Journal Article Social Security Reform and Investment in Education: Is There Scope for a Pareto Improvement?, Economica, London School of Economics and Political Science (2006) View citations (13) (2006)

2005

40. Do Consumers Buy Less of a Taxed Good?
    CESifo Working Paper Series, CESifo View citations (2)

2004

41. Leviathans, Federal Transfers, and the Cartelization Hypothesis
    CESifo Working Paper Series, CESifo
    See also Journal Article Leviathans, federal transfers, and the cartelization hypothesis, Public Choice, Springer (2005) View citations (3) (2005)
42. Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?
    Public Economics, University Library of Munich, Germany View citations (2)
    Also in CESifo Working Paper Series, CESifo (2002)

2003

43. Tax Competition in a Fiscal Union with Decentralized Leadership
    CESifo Working Paper Series, CESifo
    See also Journal Article Tax competition in a fiscal union with decentralized leadership, Journal of Urban Economics, Elsevier (2004) View citations (23) (2004)

Journal Articles

2022

1. Local border reforms and economic activity
   Journal of Economic Geography, 2022, 22, (1), 81-102 View citations (5)
   See also Working Paper Local Border Reforms and Economic Activity, CESifo Working Paper Series (2017) View citations (5) (2017)
2. The Efficiency Costs of Dividend Taxation with Managerial Firms
   The Economic Journal, 2022, 132, (643), 1123-1149 View citations (1)
   See also Working Paper The Efficiency Costs of Dividend Taxation with Managerial Firms, VfS Annual Conference 2016 (Augsburg): Demographic Change (2016) (2016)

2019

3. Profit shifting and investment effects: The implications of zero-taxable profits
   Journal of Public Economics, 2019, 173, (C), 96-112 View citations (17)
   See also Working Paper Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits, CESifo Working Paper Series (2018) View citations (2) (2018)

2018

4. Steuerliche Effekte europäischer Patentboxen
   KOF Analysen, 2018, 12, (1), 73-82
5. Taxation in digital media markets
   Journal of Public Economic Theory, 2018, 20, (1), 22-39 View citations (12)
   See also Working Paper Taxation in Digital Media Markets, CESifo Working Paper Series (2016) (2016)

2017

6. Introducing an IP license box in Switzerland: quantifying the effects
   International Tax and Public Finance, 2017, 24, (6), 927-961 View citations (3)
   See also Working Paper Introducing an IP License Box in Switzerland: Quantifying the Effects, KOF Working papers (2016) View citations (1) (2016)

2016

7. Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)
   KOF Analysen, 2016, 10, (3), 129-137
8. Hosting multinationals: Economic and fiscal implications
   Aussenwirtschaft, 2016, 67, (01), 45-69 View citations (2)
   See also Working Paper Hosting Multinationals: Economic and Fiscal Implications, KOF Working papers (2015) (2015)
9. Taxing multinationals in the presence of internal capital markets
   Journal of Public Economics, 2016, 138, (C), 58-71 View citations (2)
   See also Working Paper Taxing multinationals in the presence of internal capital markets, Working Papers (2014) (2014)

2014

10. Competition for migrants in a federation: Tax or transfer competition?
    Journal of Urban Economics, 2014, 80, (C), 110-118 View citations (5)
    See also Working Paper Competition for Migrants in a Federation: Tax or Transfer Competition?, EPRU Working Paper Series (2012) View citations (2) (2012)
11. Corporate deductibility provisions and managerial incentives
    Journal of Public Economics, 2014, 111, (C), 120-130 View citations (21)
    See also Working Paper Corporate Deductibility Provisions and Managerial Incentives, CESifo Working Paper Series (2013) View citations (5) (2013)
12. Fiskalische Lücken auf Gemeindeebene im Kanton Zürich
    KOF Analysen, 2014, 8, (3), 109-116
13. Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box
    KOF Analysen, 2014, 8, (3), 117-125

2011

14. How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization
    Journal of Public Economics, 2011, 95, (11), 1516-1522 View citations (20)
    See also Working Paper How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization, Working Papers (2010) (2010)

2010

15. Do fiscal transfers alleviate business tax competition? Evidence from Germany
    Journal of Public Economics, 2010, 94, (3-4), 235-246 View citations (96)
    See also Working Paper Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany, CESifo Working Paper Series (2007) View citations (15) (2007)
16. Does tax competition really promote growth?
    Journal of Economic Dynamics and Control, 2010, 34, (2), 191-206 View citations (45)
    See also Working Paper Does Tax Competition Really Promote Growth?, CESifo Working Paper Series (2007) View citations (7) (2007)
17. Government Spending and Legislative Organization: Quasi-experimental Evidence from Germany
    American Economic Journal: Applied Economics, 2010, 2, (4), 200-212 View citations (92)
    See also Working Paper Government Spending and Legislative Organization: Quasi-experimental evidence from Germany, EPRU Working Paper Series (2010) View citations (89) (2010)
18. Tax incentives in fiscal federalism: an integrated perspective
    Canadian Journal of Economics, 2010, 43, (2), 683-703 View citations (10)
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2010, 43, (2), 683-703 (2010) View citations (4)
19. Tax responses in platform industries
    Oxford Economic Papers, 2010, 62, (4), 764-783 View citations (17)
    See also Working Paper Tax Responses in Platform Industries, EPRU Working Paper Series (2010) View citations (17) (2010)

2009

20. On revenue and welfare dominance of ad valorem taxes in two-sided markets
    Economics Letters, 2009, 104, (2), 86-88 View citations (21)
    See also Working Paper On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets, Discussion Papers (2009) View citations (19) (2009)
21. Rent taxation and its intertemporal welfare effects in a small open economy
    International Tax and Public Finance, 2009, 16, (5), 697-709 View citations (9)
    See also Working Paper Rent taxation and its intertemporal welfare effects in a small open economy, Munich Reprints in Economics (2009) View citations (9) (2009)

2008

22. Efficiency enhancing taxation in two-sided markets
    Journal of Public Economics, 2008, 92, (5-6), 1531-1539 View citations (34)
    See also Working Paper Efficiency Enhancing Taxation in Two-sided Markets, CESifo Working Paper Series (2008) View citations (30) (2008)
23. Federal tax-transfer policy and intergovernmental pre-commitment
    Regional Science and Urban Economics, 2008, 38, (1), 16-31 View citations (10)
    See also Working Paper Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment, CESifo Working Paper Series (2007) View citations (2) (2007)
24. Revisiting the "Decentralization Theorem"--On the role of externalities
    Journal of Urban Economics, 2008, 64, (1), 116-122 View citations (11)
    See also Working Paper Revisiting the “Decentralization Theorem” – On the Role of Externalities, CESifo Working Paper Series (2007) (2007)
25. Why are more redistributive social security systems smaller? A median voter approach
    Oxford Economic Papers, 2008, 60, (2), 275-292 View citations (26)
    See also Working Paper Why are more redistributive social security systems smaller? A median voter approach, Munich Reprints in Economics (2008) View citations (21) (2008)

2007

26. Ex-post redistribution in a federation: Implications for corrective policy
    Journal of Public Economics, 2007, 91, (3-4), 481-496 View citations (20)
    See also Working Paper Ex-Post Redistribution in a Federation: Implications for Corrective Policy, CESifo Working Paper Series (2006) View citations (1) (2006)

2006

27. Social Security Reform and Investment in Education: Is There Scope for a Pareto Improvement?
    Economica, 2006, 73, (290), 299-319 View citations (13)
    See also Working Paper Social security reform and investment in education: Is there scope for a Pareto improvement?, Munich Reprints in Economics (2006) View citations (11) (2006)

2005

28. Leviathans, federal transfers, and the cartelization hypothesis
    Public Choice, 2005, 122, (3), 449-465 View citations (3)
    See also Working Paper Leviathans, Federal Transfers, and the Cartelization Hypothesis, CESifo Working Paper Series (2004) (2004)

2004

29. Tax competition in a fiscal union with decentralized leadership
    Journal of Urban Economics, 2004, 55, (3), 498-513 View citations (23)
    See also Working Paper Tax Competition in a Fiscal Union with Decentralized Leadership, CESifo Working Paper Series (2003) (2003)

2002

30. Tax Competition and Fiscal Equalization
    International Tax and Public Finance, 2002, 9, (4), 391-408 View citations (70)

Edited books

Undated

1. European Monetary Integration, vol 1
   MIT Press Books, The MIT Press

Chapters

2024

1. Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland
   A chapter in Policy Responses to Tax Competition, 2024 View citations (5)
   See also Working Paper Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland, National Bureau of Economic Research, Inc (2023) View citations (1) (2023)

Editor

1. Economics of Governance
   Springer