Details about Simon Loretz

Access statistics for papers by Simon Loretz.

Last updated 2021-11-03. Update your information in the RePEc Author Service.

Short-id: plo148

Working Papers

2022

1. Stark steigende Energiepreise – Optionen für eine Entlastung von Haushalten und Unternehmen
   WIFO Research Briefs, WIFO View citations (1)

2019

2. 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)
3. Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain
   WIFO Working Papers, WIFO

2018

4. 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

5. 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)
6. 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)
7. 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

8. 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)
9. 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)
10. When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration
    Working Papers in Economics, University of Salzburg

2013

11. 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

12. 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)
13. 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

14. 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

15. Evaluating Neutrality Properties of Corporate Tax Reforms
    Working Papers, Oxford University Centre for Business Taxation View citations (5)

2009

16. 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)
17. 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)
18. 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

19. 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)
20. 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)
21. 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)
22. Increased efficiency through consolidation and formula apportionment in the European Union?
    Working Papers, Oxford University Centre for Business Taxation View citations (13)

2007

23. 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

1. 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)
2. Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung
   WIFO Monatsberichte (monthly reports), 2021, 94, (11), 815-827

2020

3. Budgeterstellung in Österreich während des Ausbruchs der COVID-19-Pandemie
   WIFO Monatsberichte (monthly reports), 2020, 93, (5), 355-361 View citations (2)
4. 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)
5. Kreislaufwirtschaft und Förderung des Reparatursektors
   WIFO Monatsberichte (monthly reports), 2020, 93, (2), 123-135 View citations (1)

2019

6. Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich
   WIFO Monatsberichte (monthly reports), 2019, 92, (1), 61-71
7. 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)
8. 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)
9. Verteilungswirkungen von Steuern und Sozialbeiträgen 2015
   WIFO Monatsberichte (monthly reports), 2019, 92, (5), 353-363

2018

10. Economic Growth Loses Momentum. Medium-term Forecast for the Austrian Economy Until 2023
    WIFO Bulletin, 2018, 23, (18), 174-192 View citations (1)
11. Wachstum schwächt sich ab. Mittelfristige Prognose der österreichischen Wirtschaft bis 2023
    WIFO Monatsberichte (monthly reports), 2018, 91, (10), 713-731

2015

12. Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich
    WIFO Monatsberichte (monthly reports), 2015, 88, (5), 431-437 View citations (4)
13. 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

14. 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

15. Corporate tax competition between firms
    International Tax and Public Finance, 2013, 20, (5), 725-752 View citations (1)
    See also Working Paper (2009)
16. 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

17. 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

18. Corporate tax harmonization in the EU
    (Taxing corporate income)
    Economic Policy, 2010, 25, (63), 537-590 View citations (25)
    See also Working Paper (2009)
19. Homogeneous Profit Tax Effects for Heterogeneous Firms?
    The World Economy, 2010, 33, (8), 1023-1041 View citations (25)

2009

20. 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)
21. 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

22. 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)
23. 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

24. Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries*
    Fiscal Studies, 2007, 28, (2), 227-249 View citations (11)

2005

25. Book Reviews
    Review of World Economics (Weltwirtschaftliches Archiv), 2005, 141, (2), 369-372

Books

2022

1. Ein Blick auf die Gemeindefinanzen 2020 bis 2023
   WIFO Studies, WIFO

2021

2. Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen
   WIFO Studies, WIFO View citations (1)

2020

3. Ökonomische Bewertung der in der Regierungsklausur am 16. Juni 2020 vorgestellten Maßnahmen
   WIFO Studies, WIFO View citations (2)

2019

4. Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen
   WIFO Studies, WIFO
5. Umverteilung durch den Staat in Österreich 2015
   WIFO Studies, WIFO View citations (15)

2018

6. Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung
   WIFO Studies, WIFO View citations (1)
7. Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich
   WIFO Studies, WIFO
   See also Working Paper (2019)

Chapters

2012

1. 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)
2. 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)