Details about Simon Loretz

Access statistics for papers by Simon Loretz.

Last updated 2025-04-24. 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 (3)

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 Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich, WIFO Studies, WIFO (2018) (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 SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP) (2018) View citations (1)
   DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE) (2018) View citations (2)
   See also Journal Article Media coverage and immigration worries: Econometric evidence, Journal of Economic Behavior & Organization, Elsevier (2019) View citations (51) (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 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 On the measurement of investment types: Heterogeneity in corporate tax elasticities, The World Economy, Wiley Blackwell (2019) View citations (1) (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. Tax Competition and Tax Coordination in the European Union: A Survey
   Working Papers in Economics, University of Salzburg View citations (7)
   Also in Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science (2014) View citations (7)
9. When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration
   Working Papers in Economics, University of Salzburg

2013

10. 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 Evidence for Profit Shifting with Tax-sensitive Capital Stocks, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2015) View citations (10) (2015)

2012

11. 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 Journal Article The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, American Economic Journal: Economic Policy, American Economic Association (2014) View citations (109) (2014)
    Chapter The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (1) (2012)
12. What do we know about corporate tax competition?
    Working Papers, Oxford University Centre for Business Taxation View citations (34)
    See also Journal Article What Do We Know About Corporate Tax Competition?, National Tax Journal, National Tax Association (2013) View citations (69) (2013)

2011

13. How Would EU Corporate Tax Reform Affect US Investment in Europe?
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
    Also in Working Papers, Oxford University Centre for Business Taxation (2011) View citations (3)
    NBER Working Papers, National Bureau of Economic Research, Inc (2011) View citations (4)
    See also Chapter How Would EU Corporate Tax Reform Affect US Investment in Europe?, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (2) (2012)
    Journal Article How Would EU Corporate Tax Reform Affect US Investment in Europe?, Tax Policy and the Economy, University of Chicago Press (2012) View citations (2) (2012)

2010

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

2009

15. Corporate Tax Competition between Firms
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    Also in Working Papers in Economics, University of Salzburg (2009) View citations (1)
    Working Papers, Institut d'Economia de Barcelona (IEB) (2009) View citations (1)
    See also Journal Article Corporate tax competition between firms, International Tax and Public Finance, Springer (2013) View citations (4) (2013)
16. 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)
17. Corporate tax harmonization in the EU
    CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis View citations (7)
    Also in Working Papers, Oxford University Centre for Business Taxation (2009) View citations (33)
    See also Journal Article Corporate tax harmonization in the EU, Economic Policy, CEPR, CESifo, Sciences Po (2010) View citations (26) (2010)

2008

18. Bilateral Effective Tax Rates and Foreign Direct Investment
    Working Papers, Oxford University Centre for Business Taxation View citations (15)
    See also Journal Article Bilateral effective tax rates and foreign direct investment, International Tax and Public Finance, Springer (2009) View citations (65) (2009)
19. Corporate taxation in the OECD in a wider context
    Working Papers, Oxford University Centre for Business Taxation View citations (86)
    See also Journal Article Corporate taxation in the OECD in a wider context, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2008) View citations (87) (2008)
20. Firm-specific Forward-looking Effective Tax Rates
    Working Papers, Oxford University Centre for Business Taxation View citations (9)
    See also Journal Article Firm-specific forward-looking effective tax rates, International Tax and Public Finance, Springer (2009) View citations (42) (2009)
21. Increased efficiency through consolidation and formula apportionment in the European Union?
    Working Papers, Oxford University Centre for Business Taxation View citations (14)

2007

22. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Working Papers, Oxford University Centre for Business Taxation View citations (13)
    See also Journal Article The Effects of EU Formula Apportionment on Corporate Tax Revenues, Fiscal Studies, Institute for Fiscal Studies (2008) View citations (39) (2008)

Journal Articles

2025

1. Public Finances Under Substantial Consolidation Pressure. Medium-term Budget Projection 2025 to 2029
   WIFO Reports on Austria, 2025, (6)
2. Öffentliche Haushalte unter erheblichem Konsolidierungsdruck. Mittelfristige Budgetprojektion 2025 bis 2029
   WIFO Monatsberichte (monthly reports), 2025, 98, (4), 191-198

2023

3. Rückgang der Energiepreise verbessert die Wachstumsaussichten. Update der mittelfristigen Prognose 2023 bis 2027
   WIFO Monatsberichte (monthly reports), 2023, 96, (4), 235-248

2022

4. Energiepreisschock trübt auch mittelfristig die Wirtschaftsaussichten. Mittelfristige Prognose 2023 bis 2027
   WIFO Monatsberichte (monthly reports), 2022, 95, (10), 643-661 View citations (2)

2021

5. 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 (2)
6. Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung
   WIFO Monatsberichte (monthly reports), 2021, 94, (11), 815-827

2020

7. Budgeterstellung in Österreich während des Ausbruchs der COVID-19-Pandemie
   WIFO Monatsberichte (monthly reports), 2020, 93, (5), 355-361 View citations (2)
8. 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)
9. Kreislaufwirtschaft und Förderung des Reparatursektors
   WIFO Monatsberichte (monthly reports), 2020, 93, (2), 123-135 View citations (1)

2019

10. Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich
    WIFO Monatsberichte (monthly reports), 2019, 92, (1), 61-71
11. Media coverage and immigration worries: Econometric evidence
    Journal of Economic Behavior & Organization, 2019, 160, (C), 52-67 View citations (51)
    See also Working Paper Media Coverage and Immigration Worries: Econometric Evidence, CREMA Working Paper Series (2018) View citations (12) (2018)
12. 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 On the measurement of investment types: Heterogeneity in corporate tax elasticities, Working Papers in Economics (2016) (2016)
13. Verteilungswirkungen von Steuern und Sozialbeiträgen 2015
    WIFO Monatsberichte (monthly reports), 2019, 92, (5), 353-363

2018

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

2015

16. Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich
    WIFO Monatsberichte (monthly reports), 2015, 88, (5), 431-437 View citations (6)
17. Evidence for Profit Shifting with Tax-sensitive Capital Stocks
    FinanzArchiv: Public Finance Analysis, 2015, 71, (1), 1-36 View citations (10)
    See also Working Paper Evidence for profit shifting with tax sensitive capital stocks, VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order (2013) View citations (1) (2013)

2014

18. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 View citations (109)
    See also Chapter The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, NBER Chapters, 2012 (2012) View citations (1) (2012)
    Working Paper The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Working Papers (2012) View citations (12) (2012)

2013

19. Corporate tax competition between firms
    International Tax and Public Finance, 2013, 20, (5), 725-752 View citations (4)
    See also Working Paper Corporate Tax Competition between Firms, Working Papers (2009) View citations (2) (2009)
20. What Do We Know About Corporate Tax Competition?
    National Tax Journal, 2013, 66, (3), 745-774 View citations (69)
    See also Working Paper What do we know about corporate tax competition?, Working Papers (2012) View citations (34) (2012)

2012

21. How Would EU Corporate Tax Reform Affect US Investment in Europe?
    Tax Policy and the Economy, 2012, 26, (1), 59 - 92 View citations (2)
    See also Chapter How Would EU Corporate Tax Reform Affect US Investment in Europe?, NBER Chapters, 2012, 59-91 (2012) View citations (2) (2012)
    Working Paper How Would EU Corporate Tax Reform Affect US Investment in Europe?, Working Papers (2011) View citations (3) (2011)

2010

22. Corporate tax harmonization in the EU
    (Taxing corporate income)
    Economic Policy, 2010, 25, (63), 537-590 View citations (26)
    See also Working Paper Corporate tax harmonization in the EU, CPB Discussion Paper (2009) View citations (7) (2009)
23. Homogeneous Profit Tax Effects for Heterogeneous Firms?
    The World Economy, 2010, 33, (8), 1023-1041 View citations (28)

2009

24. Bilateral effective tax rates and foreign direct investment
    International Tax and Public Finance, 2009, 16, (6), 822-849 View citations (65)
    See also Working Paper Bilateral Effective Tax Rates and Foreign Direct Investment, Working Papers (2008) View citations (15) (2008)
25. Firm-specific forward-looking effective tax rates
    International Tax and Public Finance, 2009, 16, (6), 850-870 View citations (42)
    See also Working Paper Firm-specific Forward-looking Effective Tax Rates, Working Papers (2008) View citations (9) (2008)

2008

26. Corporate taxation in the OECD in a wider context
    Oxford Review of Economic Policy, 2008, 24, (4), 639-660 View citations (87)
    See also Working Paper Corporate taxation in the OECD in a wider context, Working Papers (2008) View citations (86) (2008)
27. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Fiscal Studies, 2008, 29, (1), 1-33 View citations (39)
    See also Working Paper The Effects of EU Formula Apportionment on Corporate Tax Revenues, Working Papers (2007) View citations (13) (2007)

2007

28. Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries*
    Fiscal Studies, 2007, 28, (2), 227-249 View citations (12)

2005

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

Books

2024

1. Inflation und Budgets der Bundesländer in Österreich
   WIFO Studies, WIFO
2. Progressionsbericht 2023. Schätzung der kalten Progression als Grundlage für Maßnahmen zur Inflationsabgeltung für das Jahr 2024
   WIFO Studies, WIFO
3. Österreichischer Stabilitätspakt 2012 und föderative Lastenverschiebungen. Eine Projektion für die Jahre 2024 bis 2028
   WIFO Studies, WIFO

2023

4. Ein Blick auf die Gemeindefinanzen 2021 bis 2024
   WIFO Studies, WIFO
5. Umverteilung durch den Staat in Österreich 2019 und Entwicklungen von 2005 bis 2019
   WIFO Studies, WIFO

2022

6. Ein Blick auf die Gemeindefinanzen 2020 bis 2023
   WIFO Studies, WIFO
7. Einfluss der Inflation auf die Mehrwertsteuereinnahmen
   WIFO Studies, WIFO

2021

8. Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen
   WIFO Studies, WIFO View citations (3)

2020

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

2019

10. Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen
    WIFO Studies, WIFO
11. Umverteilung durch den Staat in Österreich 2015
    WIFO Studies, WIFO View citations (17)

2018

12. Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung
    WIFO Studies, WIFO View citations (5)
13. Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich
    WIFO Studies, WIFO
    See also Working Paper 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 (2019) (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 Journal Article How Would EU Corporate Tax Reform Affect US Investment in Europe?, University of Chicago Press (2012) View citations (2) (2012)
   Working Paper How Would EU Corporate Tax Reform Affect US Investment in Europe?, Oxford University Centre for Business Taxation (2011) View citations (3) (2011)
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 Journal Article The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, American Economic Association (2014) View citations (109) (2014)
   Working Paper The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Oxford University Centre for Business Taxation (2012) View citations (12) (2012)