Details about Simon Loretz
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Last updated 2021-11-03. Update your information in the RePEc Author Service.
Short-id: plo148
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Working Papers
2022
- Stark steigende Energiepreise – Optionen für eine Entlastung von Haushalten und Unternehmen
WIFO Research Briefs, WIFO View citations (1)
2019
- Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer – Bemessungsgrundlage auf Österreich
Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik 
See also Book (2018)
- Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain
WIFO Working Papers, WIFO
2018
- Media Coverage and Immigration Worries: Econometric Evidence
CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations (12)
Also in DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE) (2018) View citations (2) SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP) (2018) View citations (1)
See also Journal Article in Journal of Economic Behavior & Organization (2019)
2016
- A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms
JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre (Seville site) View citations (8)
- On the measurement of investment types: Heterogeneity in corporate tax elasticities
Working Papers in Economics, University of Salzburg 
See also Journal Article in The World Economy (2019)
- Taxation, multinationals and foreign direct investment / Tributación, multinacionales e inversión extranjera directa / Tributació, multinacionals i inversió estrangera directa
IEB Reports, Institut d'Economia de Barcelona (IEB) View citations (1)
2014
- International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
Working Papers, Institute of Development Studies, International Centre for Tax and Development View citations (36)
- Tax Competition and Tax Coordination in the European Union: A Survey
Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science View citations (6)
Also in Working Papers in Economics, University of Salzburg (2014) View citations (6)
- When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration
Working Papers in Economics, University of Salzburg
2013
- Evidence for profit shifting with tax sensitive capital stocks
VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association View citations (1)
Also in Working Papers, Oxford University Centre for Business Taxation (2011) View citations (2)
See also Journal Article in FinanzArchiv: Public Finance Analysis (2015)
2012
- The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
Working Papers, Oxford University Centre for Business Taxation View citations (12)
See also Chapter (2012) Journal Article in American Economic Journal: Economic Policy (2014)
- What do we know about corporate tax competition?
Working Papers, Oxford University Centre for Business Taxation View citations (34)
See also Journal Article in National Tax Journal (2013)
2011
- How Would EU Corporate Tax Reform Affect US Investment in Europe?
Working Papers, Oxford University Centre for Business Taxation View citations (3)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2011) View citations (4) Working Papers, Oxford University Centre for Business Taxation (2011) View citations (3)
See also Journal Article in Tax Policy and the Economy (2012) Chapter (2012)
2010
- Evaluating Neutrality Properties of Corporate Tax Reforms
Working Papers, Oxford University Centre for Business Taxation View citations (5)
2009
- Corporate Tax Competition between Firms
Working Papers, Oxford University Centre for Business Taxation View citations (2)
Also in Working Papers, Institut d'Economia de Barcelona (IEB) (2009) View citations (1) Working Papers in Economics, University of Salzburg (2009) View citations (1)
See also Journal Article in International Tax and Public Finance (2013)
- Corporate Taxation and Multinational Activity
Working Papers, Oxford University Centre for Business Taxation View citations (10)
Also in CESifo Working Paper Series, CESifo (2006) View citations (7)
- Corporate tax harmonization in the EU
Working Papers, Oxford University Centre for Business Taxation View citations (33)
Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2009) View citations (4)
See also Journal Article in Economic Policy (2010)
2008
- Bilateral Effective Tax Rates and Foreign Direct Investment
Working Papers, Oxford University Centre for Business Taxation View citations (15)
See also Journal Article in International Tax and Public Finance (2009)
- Corporate taxation in the OECD in a wider context
Working Papers, Oxford University Centre for Business Taxation View citations (80)
See also Journal Article in Oxford Review of Economic Policy (2008)
- Firm-specific Forward-looking Effective Tax Rates
Working Papers, Oxford University Centre for Business Taxation View citations (9)
See also Journal Article in International Tax and Public Finance (2009)
- Increased efficiency through consolidation and formula apportionment in the European Union?
Working Papers, Oxford University Centre for Business Taxation View citations (13)
2007
- The Effects of EU Formula Apportionment on Corporate Tax Revenues
Working Papers, Oxford University Centre for Business Taxation View citations (10)
See also Journal Article in Fiscal Studies (2008)
Journal Articles
2021
- Bundeshaushalt und Staatsschuld in der COVID-19-Krise. Bundesvoranschlag 2021 und Mittelfristiger Finanzrahmen 2021 bis 2024
WIFO Monatsberichte (monthly reports), 2021, 94, (1), 53-65 View citations (1)
- Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung
WIFO Monatsberichte (monthly reports), 2021, 94, (11), 815-827
2020
- Budgeterstellung in Österreich während des Ausbruchs der COVID-19-Pandemie
WIFO Monatsberichte (monthly reports), 2020, 93, (5), 355-361 View citations (2)
- Die Wirtschaftsentwicklung in Österreich im Zeichen der COVID-19-Pandemie. Mittelfristige Prognose 2020 bis 2024
WIFO Monatsberichte (monthly reports), 2020, 93, (4), 239-265 View citations (8)
- Kreislaufwirtschaft und Förderung des Reparatursektors
WIFO Monatsberichte (monthly reports), 2020, 93, (2), 123-135 View citations (1)
2019
- Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich
WIFO Monatsberichte (monthly reports), 2019, 92, (1), 61-71
- Media coverage and immigration worries: Econometric evidence
Journal of Economic Behavior & Organization, 2019, 160, (C), 52-67 View citations (21)
See also Working Paper (2018)
- On the measurement of investment types: Heterogeneity in corporate tax elasticities
The World Economy, 2019, 42, (2), 478-508 View citations (1)
See also Working Paper (2016)
- Verteilungswirkungen von Steuern und Sozialbeiträgen 2015
WIFO Monatsberichte (monthly reports), 2019, 92, (5), 353-363
2018
- Economic Growth Loses Momentum. Medium-term Forecast for the Austrian Economy Until 2023
WIFO Bulletin, 2018, 23, (18), 174-192 View citations (1)
- Wachstum schwächt sich ab. Mittelfristige Prognose der österreichischen Wirtschaft bis 2023
WIFO Monatsberichte (monthly reports), 2018, 91, (10), 713-731
2015
- Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich
WIFO Monatsberichte (monthly reports), 2015, 88, (5), 431-437 View citations (4)
- Evidence for Profit Shifting with Tax-sensitive Capital Stocks
FinanzArchiv: Public Finance Analysis, 2015, 71, (1), 1-36 View citations (7)
See also Working Paper (2013)
2014
- The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 View citations (76)
See also Chapter (2012) Working Paper (2012)
2013
- Corporate tax competition between firms
International Tax and Public Finance, 2013, 20, (5), 725-752 View citations (1)
See also Working Paper (2009)
- What Do We Know About Corporate Tax Competition?
National Tax Journal, 2013, 66, (3), 745-774 View citations (56)
See also Working Paper (2012)
2012
- How Would EU Corporate Tax Reform Affect US Investment in Europe?
Tax Policy and the Economy, 2012, 26, (1), 59 - 92 View citations (1)
See also Working Paper (2011) Chapter (2012)
2010
- Corporate tax harmonization in the EU
(Taxing corporate income)
Economic Policy, 2010, 25, (63), 537-590 View citations (25)
See also Working Paper (2009)
- Homogeneous Profit Tax Effects for Heterogeneous Firms?
The World Economy, 2010, 33, (8), 1023-1041 View citations (25)
2009
- Bilateral effective tax rates and foreign direct investment
International Tax and Public Finance, 2009, 16, (6), 822-849 View citations (57)
See also Working Paper (2008)
- Firm-specific forward-looking effective tax rates
International Tax and Public Finance, 2009, 16, (6), 850-870 View citations (35)
See also Working Paper (2008)
2008
- Corporate taxation in the OECD in a wider context
Oxford Review of Economic Policy, 2008, 24, (4), 639-660 View citations (81)
See also Working Paper (2008)
- The Effects of EU Formula Apportionment on Corporate Tax Revenues
Fiscal Studies, 2008, 29, (1), 1-33 View citations (38)
See also Working Paper (2007)
2007
- Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries*
Fiscal Studies, 2007, 28, (2), 227-249 View citations (11)
2005
- Book Reviews
Review of World Economics (Weltwirtschaftliches Archiv), 2005, 141, (2), 369-372
Books
2022
- Ein Blick auf die Gemeindefinanzen 2020 bis 2023
WIFO Studies, WIFO
2021
- Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen
WIFO Studies, WIFO View citations (1)
2020
- Ökonomische Bewertung der in der Regierungsklausur am 16. Juni 2020 vorgestellten Maßnahmen
WIFO Studies, WIFO View citations (2)
2019
- Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen
WIFO Studies, WIFO
- Umverteilung durch den Staat in Österreich 2015
WIFO Studies, WIFO View citations (15)
2018
- Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung
WIFO Studies, WIFO View citations (1)
- Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich
WIFO Studies, WIFO 
See also Working Paper (2019)
Chapters
2012
- How Would EU Corporate Tax Reform Affect US Investment in Europe?
A chapter in Tax Policy and the Economy, Volume 26, 2012, pp 59-91 View citations (2)
See also Working Paper (2011) Journal Article in Tax Policy and the Economy (2012)
- The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
A chapter in Business Taxation (Trans-Atlantic Public Economics Seminar), 2012 View citations (1)
See also Working Paper (2012) Journal Article in American Economic Journal: Economic Policy (2014)
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