Details about Christos Kotsogiannis

Access statistics for papers by Christos Kotsogiannis.

Last updated 2019-04-13. Update your information in the RePEc Author Service.

Short-id: pko309

Working Papers

2019

1. Tax Evasion as Contingent Debt
   Discussion Papers, Centre for Macroeconomics (CFM) View citations (4)

2018

2. Climate Change, Strict Pareto Improvements in Welfare and Multilateral Income Transfers
   Discussion Papers, School of Economics, The University of New South Wales

2016

3. Information transmission within federal fiscal architectures: Theory and evidence
   CEPR Discussion Papers, C.E.P.R. Discussion Papers
   Also in CESifo Working Paper Series, CESifo (2013) View citations (1)
   Development Working Papers, Centro Studi Luca d'Agliano, University of Milano (2013)
   Working Papers, University of Milano-Bicocca, Department of Economics (2013) View citations (1)
   See also Journal Article Information transmission within federal fiscal architectures: theory and evidence, Oxford Economic Papers, Oxford University Press (2018) View citations (6) (2018)

2014

4. Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions
   Working Papers, Oxford University Centre for Business Taxation View citations (3)
   See also Journal Article Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions, International Tax and Public Finance, Springer (2016) View citations (21) (2016)

2011

5. Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments
   CESifo Working Paper Series, CESifo View citations (17)
   Also in Discussion Papers, University of Exeter, Department of Economics (2011) View citations (17)
   See also Journal Article Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments, Journal of International Economics, Elsevier (2014) View citations (41) (2014)
6. International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions
   Discussion Papers, University of Exeter, Department of Economics View citations (1)

2009

7. Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
   CESifo Working Paper Series, CESifo View citations (2)
8. Federalism, weak institutions and the competition for foreign direct investment
   Munich Reprints in Economics, University of Munich, Department of Economics View citations (16)
   See also Journal Article Federalism, weak institutions and the competition for foreign direct investment, International Tax and Public Finance, Springer (2009) View citations (27) (2009)

2008

9. Public Goods and Tax Competition in a Two-Sided Market
   Discussion Papers, University of Exeter, Department of Economics
   See also Journal Article Public Goods and Tax Competition in a Two‐Sided Market, Journal of Public Economic Theory, Association for Public Economic Theory (2010) View citations (15) (2010)

2007

10. Ad Valorem Taxes and the Fiscal Gap in Federations
    Discussion Papers, University of Exeter, Department of Economics View citations (4)
    See also Journal Article Ad valorem taxes and the fiscal gap in federations, Economics Letters, Elsevier (2008) View citations (10) (2008)
11. Corruption Around the World: Evidence from a Structural Model
    Discussion Papers, University of Exeter, Department of Economics View citations (94)
    Also in Public Economics, University Library of Munich, Germany (2004) View citations (23)
    See also Journal Article Corruption around the world: Evidence from a structural model, Journal of Comparative Economics, Elsevier (2007) View citations (100) (2007)
12. Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization
    Discussion Papers, University of Exeter, Department of Economics
    See also Journal Article Federal tax competition and the efficiency consequences for local taxation of revenue equalization, International Tax and Public Finance, Springer (2010) View citations (25) (2010)

2006

13. Fiscal Equalization and Yardstick Competition
    CESifo Working Paper Series, CESifo View citations (11)
    Also in Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) View citations (10)

2005

14. Federal tax autonomy and the limits of cooperation
    (Föderale Steuerautonomie und die Grenzen der Kooperation)
    Discussion Papers, Research Unit: Market Processes and Governance, WZB Berlin Social Science Center View citations (2)
    See also Journal Article Federal tax autonomy and the limits of cooperation, Journal of Urban Economics, Elsevier (2006) View citations (11) (2006)
15. How Do Institutions Affect Corruption and the Shadow Economy
    Discussion Papers, University of Exeter, Department of Economics View citations (31)
    Also in Public Economics, University Library of Munich, Germany (2005) View citations (35)
    See also Journal Article How do institutions affect corruption and the shadow economy?, International Tax and Public Finance, Springer (2009) View citations (197) (2009)
16. Imperfect Competition, Indirect Tax Harmonization and Public Goods
    Discussion Papers, University of Exeter, Department of Economics View citations (2)
    See also Journal Article Imperfect competition, indirect tax harmonization and public goods, International Tax and Public Finance, Springer (2007) View citations (10) (2007)
17. On the Incentives to Experiment in Federations
    Discussion Papers, University of Exeter, Department of Economics View citations (5)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (6)
    See also Journal Article On the incentives to experiment in federations, Journal of Urban Economics, Elsevier (2006) View citations (22) (2006)
18. POLICY INNOVATION IN FEDERAL SYSTEMS
    Urban/Regional, University Library of Munich, Germany View citations (3)

2002

19. Tax competition in federations and the welfare consequences of decentralization
    Discussion Papers, University of Exeter, Department of Economics View citations (3)
    See also Journal Article Tax competition in federations and the welfare consequences of decentralization, Journal of Urban Economics, Elsevier (2004) View citations (68) (2004)

2001

20. Political Uncertainty and Policy Innovation
    Discussion Papers, University of Exeter, Department of Economics View citations (2)
    See also Journal Article Political Uncertainty and Policy Innovation, Journal of Public Economic Theory, Association for Public Economic Theory (2006) View citations (13) (2006)

Journal Articles

2019

1. Self-Employment Income Gap in Great Britain: How Much and Who?
   CESifo Economic Studies, 2019, 65, (1), 84-107 View citations (6)

2018

2. Decentralization and fuel subsidies
   Energy Economics, 2018, 74, (C), 275-286 View citations (4)
3. Information transmission within federal fiscal architectures: theory and evidence
   Oxford Economic Papers, 2018, 70, (1), 243-265 View citations (6)
   See also Working Paper Information transmission within federal fiscal architectures: Theory and evidence, CEPR Discussion Papers (2016) (2016)

2016

4. Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions
   International Tax and Public Finance, 2016, 23, (1), 82-113 View citations (21)
   See also Working Paper Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions, Working Papers (2014) View citations (3) (2014)
5. Optimal performance reward, tax compliance and enforcement
   Economic Theory Bulletin, 2016, 4, (2), 325-345 View citations (2)

2014

6. Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments
   Journal of International Economics, 2014, 94, (1), 119-128 View citations (41)
   See also Working Paper Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments, CESifo Working Paper Series (2011) View citations (17) (2011)
7. Indirect tax harmonization and global public goods
   International Tax and Public Finance, 2014, 21, (1), 29-49 View citations (6)
8. The Comparison of ad Valorem and Specific Taxation under Uncertainty
   Journal of Public Economic Theory, 2014, 16, (1), 48-68 View citations (12)

2013

9. Climate and international trade policies when emissions affect production possibilities
   Journal of Environmental Economics and Management, 2013, 66, (2), 166-184 View citations (10)
10. Climate change: fiscal and international trade issues—introduction
    International Tax and Public Finance, 2013, 20, (3), 357-359
11. The International Dimension of Climate Change Policy
    Environmental & Resource Economics, 2013, 56, (2), 151-160 View citations (3)

2010

12. Federal tax competition and the efficiency consequences for local taxation of revenue equalization
    International Tax and Public Finance, 2010, 17, (1), 1-14 View citations (25)
    See also Working Paper Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization, Discussion Papers (2007) (2007)
13. Public Goods and Tax Competition in a Two‐Sided Market
    Journal of Public Economic Theory, 2010, 12, (2), 281-321 View citations (15)
    See also Working Paper Public Goods and Tax Competition in a Two-Sided Market, Discussion Papers (2008) (2008)

2009

14. Federalism, weak institutions and the competition for foreign direct investment
    International Tax and Public Finance, 2009, 16, (1), 105-123 View citations (27)
    See also Working Paper Federalism, weak institutions and the competition for foreign direct investment, Munich Reprints in Economics (2009) View citations (16) (2009)
15. How do institutions affect corruption and the shadow economy?
    International Tax and Public Finance, 2009, 16, (6), 773-796 View citations (197)
    See also Working Paper How Do Institutions Affect Corruption and the Shadow Economy, Discussion Papers (2005) View citations (31) (2005)

2008

16. Accountability and fiscal equalization
    Journal of Public Economics, 2008, 92, (12), 2336-2349 View citations (30)
17. Ad valorem taxes and the fiscal gap in federations
    Economics Letters, 2008, 99, (3), 431-434 View citations (10)
    See also Working Paper Ad Valorem Taxes and the Fiscal Gap in Federations, Discussion Papers (2007) View citations (4) (2007)
18. Cross-border acquisitions in the global food sector
    European Review of Agricultural Economics, 2008, 35, (4), 563-587 View citations (21)

2007

19. A spatial analysis of provincial corporate income tax responses: evidence from Canada
    Canadian Journal of Economics, 2007, 40, (3), 782-811 View citations (26)
20. Corruption around the world: Evidence from a structural model
    Journal of Comparative Economics, 2007, 35, (3), 443-466 View citations (100)
    See also Working Paper Corruption Around the World: Evidence from a Structural Model, Discussion Papers (2007) View citations (94) (2007)
21. Imperfect competition, indirect tax harmonization and public goods
    International Tax and Public Finance, 2007, 14, (2), 135-149 View citations (10)
    See also Working Paper Imperfect Competition, Indirect Tax Harmonization and Public Goods, Discussion Papers (2005) View citations (2) (2005)

2006

22. Federal tax autonomy and the limits of cooperation
    Journal of Urban Economics, 2006, 59, (2), 317-329 View citations (11)
    See also Working Paper Federal tax autonomy and the limits of cooperation, Discussion Papers, Research Unit: Market Processes and Governance (2005) View citations (2) (2005)
23. On the incentives to experiment in federations
    Journal of Urban Economics, 2006, 60, (3), 484-497 View citations (22)
    See also Working Paper On the Incentives to Experiment in Federations, Discussion Papers (2005) View citations (5) (2005)
24. Political Uncertainty and Policy Innovation
    Journal of Public Economic Theory, 2006, 8, (5), 779-805 View citations (13)
    See also Working Paper Political Uncertainty and Policy Innovation, Discussion Papers (2001) View citations (2) (2001)

2005

25. The origin principle, tax harmonization and public goods
    Economics Letters, 2005, 87, (2), 211-219 View citations (10)

2004

26. Tax competition in federations and the welfare consequences of decentralization
    Journal of Urban Economics, 2004, 56, (3), 397-407 View citations (68)
    See also Working Paper Tax competition in federations and the welfare consequences of decentralization, Discussion Papers (2002) View citations (3) (2002)

2003

27. Leviathan and Capital Tax Competition in Federations
    Journal of Public Economic Theory, 2003, 5, (2), 177-199 View citations (89)

2002

28. Does Federalism Lead to Excessively High Taxes?
    American Economic Review, 2002, 92, (1), 363-370 View citations (265)
29. On production efficiency in federal systems
    Economics Letters, 2002, 76, (2), 281-287 View citations (11)

Chapters

2011

1. The Impact of Institutions on the Shadow Economy and Corruption: A Latent Variables Approach
   Chapter 13 in Handbook on the Shadow Economy, 2011