Details about Sebastian Koehne

Access statistics for papers by Sebastian Koehne.

Last updated 2024-10-09. Update your information in the RePEc Author Service.

Short-id: pko465

Working Papers

2024

1. Optimal Income Tax Deductions for Mixed Business and Personal Expenditures
   NBER Working Papers, National Bureau of Economic Research, Inc
   Also in CESifo Working Paper Series, CESifo (2024)
2. Socioeconomic Inequality in Life Expectancy: Perception and Policy Demand
   VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association View citations (1)
   Also in IZA Discussion Papers, Institute of Labor Economics (IZA) (2024) View citations (1)
   Economics Working Papers, Christian-Albrechts-University of Kiel, Department of Economics (2024) View citations (1)
   CESifo Working Paper Series, CESifo (2024) View citations (1)

2023

3. Redistribution with Unequal Life Expectancy
   CESifo Working Paper Series, CESifo View citations (1)

2022

4. How Should Consumption Be Taxed?
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article How Should Consumption Be Taxed?, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2024) (2024)

2020

5. Pareto-Improving Reforms of Tax Deductions
   CESifo Working Paper Series, CESifo
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2020)
   CESifo Working Paper Series, CESifo (2019)
   See also Journal Article Pareto-improving reforms of tax deductions, European Economic Review, Elsevier (2022) View citations (3) (2022)

2019

6. Pareto-Efficient Tax Deductions
   CEPR Discussion Papers, C.E.P.R. Discussion Papers
   Also in CESifo Working Paper Series, CESifo (2019) View citations (1)

2016

7. Pareto-Efficient Tax Breaks
   CESifo Working Paper Series, CESifo View citations (3)

2015

8. On the Taxation of Durable Goods
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article ON THE TAXATION OF DURABLE GOODS, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2018) View citations (9) (2018)

2014

9. Optimal Income Taxation with Asset Accumulation
   Economics Working Papers, European University Institute View citations (1)
   Also in 2011 Meeting Papers, Society for Economic Dynamics (2011) View citations (3)
   MPRA Paper, University Library of Munich, Germany (2012) View citations (9)
   VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association (2014) View citations (1)
   CESifo Working Paper Series, CESifo (2014) View citations (1)
10. Optimal Taxation in a Habit Formation Economy
    CESifo Working Paper Series, CESifo View citations (14)
    See also Journal Article Optimal taxation in a habit formation economy, Journal of Public Economics, Elsevier (2015) View citations (14) (2015)

2013

11. Optimal capital taxation for time-nonseparable preferences
    MPRA Paper, University Library of Munich, Germany
    Also in VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association (2013)
    2013 Meeting Papers, Society for Economic Dynamics (2013)
12. Should Unemployment Insurance Be Asset-Tested?
    IZA Discussion Papers, Institute of Labor Economics (IZA)
    Also in VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association (2012) View citations (5)
    CESifo Working Paper Series, CESifo (2013) View citations (2)
    MPRA Paper, University Library of Munich, Germany (2012) View citations (1)
    2012 Meeting Papers, Society for Economic Dynamics (2012)
    See also Journal Article Should unemployment insurance be asset-tested?, Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics (2015) View citations (12) (2015)

2010

13. On the First-Order Approach in Principal-Agent Models with Hidden Borrowing and Lending
    2010 Meeting Papers, Society for Economic Dynamics View citations (2)
    See also Journal Article On the first-order approach in principal-agent models with hidden borrowing and lending, Journal of Economic Theory, Elsevier (2011) View citations (36) (2011)

Journal Articles

2024

1. Die Wahrnehmung sozialer Ungleichheit in der Lebenserwartung und wie diese die Politikpräferenzen (nicht) beeinflusst
   ifo Schnelldienst, 2024, 77, (04), 43-48
2. How Should Consumption Be Taxed?
   FinanzArchiv: Public Finance Analysis, 2024, 80, (3), 259-302
   See also Working Paper How Should Consumption Be Taxed?, CESifo Working Paper Series (2022) View citations (1) (2022)

2022

3. Pareto-improving reforms of tax deductions
   European Economic Review, 2022, 148, (C) View citations (3)
   See also Working Paper Pareto-Improving Reforms of Tax Deductions, CESifo Working Paper Series (2020) (2020)

2018

4. ON THE TAXATION OF DURABLE GOODS
   International Economic Review, 2018, 59, (2), 825-857 View citations (9)
   See also Working Paper On the Taxation of Durable Goods, CESifo Working Paper Series (2015) View citations (1) (2015)

2016

5. Optimal income taxation when asset taxation is limited
   Journal of Public Economics, 2016, 136, (C), 14-29 View citations (7)

2015

6. Optimal taxation in a habit formation economy
   Journal of Public Economics, 2015, 122, (C), 31-39 View citations (14)
   See also Working Paper Optimal Taxation in a Habit Formation Economy, CESifo Working Paper Series (2014) View citations (14) (2014)
7. Should unemployment insurance be asset-tested?
   Review of Economic Dynamics, 2015, 18, (3), 575-592 View citations (12)
   See also Working Paper Should Unemployment Insurance Be Asset-Tested?, IZA Discussion Papers (2013) (2013)

2011

8. On the first-order approach in principal-agent models with hidden borrowing and lending
   Journal of Economic Theory, 2011, 146, (4), 1331-1361 View citations (36)
   See also Working Paper On the First-Order Approach in Principal-Agent Models with Hidden Borrowing and Lending, 2010 Meeting Papers (2010) View citations (2) (2010)

Software Items

2014

1. Code and data files for "Should unemployment insurance be asset-tested?"
   Computer Codes, Review of Economic Dynamics