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Details about Simon Loretz

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Workplace:Österreichisches Institut für Wirtschaftsforschung (WIFO) (Austrian Institute of Economic Research), (more information at EDIRC)
Centre for Business Taxation, Saïd Business School, Oxford University, (more information at EDIRC)

Access statistics for papers by Simon Loretz.

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

Short-id: plo148


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Working Papers

2022

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

2019

  1. 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 Downloads
    See also Book (2018)
  2. Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain
    WIFO Working Papers, WIFO Downloads

2018

  1. Media Coverage and Immigration Worries: Econometric Evidence
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) Downloads View citations (12)
    Also in DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE) (2018) Downloads View citations (2)
    SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP) (2018) Downloads View citations (1)

    See also Journal Article in Journal of Economic Behavior & Organization (2019)

2016

  1. 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) Downloads View citations (8)
  2. On the measurement of investment types: Heterogeneity in corporate tax elasticities
    Working Papers in Economics, University of Salzburg Downloads
    See also Journal Article in The World Economy (2019)
  3. 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) Downloads View citations (1)

2014

  1. 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 Downloads View citations (36)
  2. 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 Downloads View citations (6)
    Also in Working Papers in Economics, University of Salzburg (2014) Downloads View citations (6)
  3. When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration
    Working Papers in Economics, University of Salzburg Downloads

2013

  1. 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 Downloads View citations (1)
    Also in Working Papers, Oxford University Centre for Business Taxation (2011) Downloads View citations (2)

    See also Journal Article in FinanzArchiv: Public Finance Analysis (2015)

2012

  1. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (12)
    See also Chapter (2012)
    Journal Article in American Economic Journal: Economic Policy (2014)
  2. What do we know about corporate tax competition?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (34)
    See also Journal Article in National Tax Journal (2013)

2011

  1. How Would EU Corporate Tax Reform Affect US Investment in Europe?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2011) Downloads View citations (4)
    Working Papers, Oxford University Centre for Business Taxation (2011) Downloads View citations (3)

    See also Journal Article in Tax Policy and the Economy (2012)
    Chapter (2012)

2010

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

2009

  1. Corporate Tax Competition between Firms
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
    Also in Working Papers, Institut d'Economia de Barcelona (IEB) (2009) Downloads View citations (1)
    Working Papers in Economics, University of Salzburg (2009) Downloads View citations (1)

    See also Journal Article in International Tax and Public Finance (2013)
  2. Corporate Taxation and Multinational Activity
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (10)
    Also in CESifo Working Paper Series, CESifo (2006) Downloads View citations (7)
  3. Corporate tax harmonization in the EU
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (33)
    Also in CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2009) Downloads View citations (4)

    See also Journal Article in Economic Policy (2010)

2008

  1. Bilateral Effective Tax Rates and Foreign Direct Investment
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (15)
    See also Journal Article in International Tax and Public Finance (2009)
  2. Corporate taxation in the OECD in a wider context
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (80)
    See also Journal Article in Oxford Review of Economic Policy (2008)
  3. Firm-specific Forward-looking Effective Tax Rates
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (9)
    See also Journal Article in International Tax and Public Finance (2009)
  4. Increased efficiency through consolidation and formula apportionment in the European Union?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (13)

2007

  1. The Effects of EU Formula Apportionment on Corporate Tax Revenues
    Working Papers, Oxford University Centre for Business Taxation Downloads 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 Downloads View citations (1)
  2. Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung
    WIFO Monatsberichte (monthly reports), 2021, 94, (11), 815-827 Downloads

2020

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

2019

  1. Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich
    WIFO Monatsberichte (monthly reports), 2019, 92, (1), 61-71 Downloads
  2. Media coverage and immigration worries: Econometric evidence
    Journal of Economic Behavior & Organization, 2019, 160, (C), 52-67 Downloads View citations (21)
    See also Working Paper (2018)
  3. On the measurement of investment types: Heterogeneity in corporate tax elasticities
    The World Economy, 2019, 42, (2), 478-508 Downloads View citations (1)
    See also Working Paper (2016)
  4. Verteilungswirkungen von Steuern und Sozialbeiträgen 2015
    WIFO Monatsberichte (monthly reports), 2019, 92, (5), 353-363 Downloads

2018

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

2015

  1. Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich
    WIFO Monatsberichte (monthly reports), 2015, 88, (5), 431-437 Downloads View citations (4)
  2. Evidence for Profit Shifting with Tax-sensitive Capital Stocks
    FinanzArchiv: Public Finance Analysis, 2015, 71, (1), 1-36 Downloads View citations (7)
    See also Working Paper (2013)

2014

  1. The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    American Economic Journal: Economic Policy, 2014, 6, (2), 19-53 Downloads View citations (76)
    See also Chapter (2012)
    Working Paper (2012)

2013

  1. Corporate tax competition between firms
    International Tax and Public Finance, 2013, 20, (5), 725-752 Downloads View citations (1)
    See also Working Paper (2009)
  2. What Do We Know About Corporate Tax Competition?
    National Tax Journal, 2013, 66, (3), 745-774 Downloads View citations (56)
    See also Working Paper (2012)

2012

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

2010

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

2009

  1. Bilateral effective tax rates and foreign direct investment
    International Tax and Public Finance, 2009, 16, (6), 822-849 Downloads View citations (57)
    See also Working Paper (2008)
  2. Firm-specific forward-looking effective tax rates
    International Tax and Public Finance, 2009, 16, (6), 850-870 Downloads View citations (35)
    See also Working Paper (2008)

2008

  1. Corporate taxation in the OECD in a wider context
    Oxford Review of Economic Policy, 2008, 24, (4), 639-660 Downloads View citations (81)
    See also Working Paper (2008)
  2. 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

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

2005

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

Books

2022

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

2021

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

2020

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

2019

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

2018

  1. Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung
    WIFO Studies, WIFO Downloads View citations (1)
  2. Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich
    WIFO Studies, WIFO Downloads
    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 Downloads 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)
 
Page updated 2022-07-04