Details about Wolfram F. Richter

Homepage:	https://wiwi.tu-dortmund.de/forschung/forschung-emeriti/richter/
Workplace:	Technische Universität Dortmund CESifo, (more information at EDIRC) Leibniz-Institut für Wirtschaftsforschung Halle (IWH) (Halle Institute for Economic Research), (more information at EDIRC) Institute of Labor Economics (IZA), (more information at EDIRC)

Access statistics for papers by Wolfram F. Richter.

Last updated 2025-01-06. Update your information in the RePEc Author Service.

Short-id: pri105

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Working Papers

2022

1. Granting Market Countries the Right to Tax Profit without Physical Nexus
   CESifo Working Paper Series, CESifo View citations (2)
2. Taxing Multinational Enterprises: A Theory-Based Approach to Reform
   CESifo Working Paper Series, CESifo

2021

3. A Demand-Oriented Approach to Health Care Capacity Planning
   IZA Discussion Papers, Institute of Labor Economics (IZA)
4. Taxing the Residual Profit of Multinational Enterprises: A Critique of Formulaic Apportionment and a Proposal
   EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (1)

2020

5. Planning health care capacities with a gravity equation
   Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen

2019

6. Aligning profit taxation with value creation
   CESifo Working Paper Series, CESifo View citations (1)
7. The Economics of the Digital Services Tax
   CESifo Working Paper Series, CESifo View citations (1)

2018

8. Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting
   CESifo Working Paper Series, CESifo

2017

9. A normative justification of progressive taxation: how to compromise on Nash and Kalai-Smorodinsky
   Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
10. A note on "An impossibility result concerning n-person bargaining games"
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
11. Ein dynamisches Ungleichgewichtsmodell für die Bundesrepublik Deutschland der sechziger Jahre
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
12. From ability to pay to concepts of equal sacrifice
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
    See also Journal Article From ability to pay to concepts of equal sacrifice, Journal of Public Economics, Elsevier (1983) View citations (19) (1983)
13. On income tax functions
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
14. Projekt Standortspiele
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
15. Projekt Standortspiele. 2. Bericht
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
16. Social choice for bliss point problems
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
    See also Journal Article Social choice for bliss-point problems, Mathematical Social Sciences, Elsevier (1982) (1982)
17. Taxation according to ability to pay
    Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University
18. Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting
    CESifo Working Paper Series, CESifo View citations (1)

2016

19. Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association

2015

20. Education: Optimal Choice and Efficient Policy
    CESifo Working Paper Series, CESifo
    See also Journal Article Education: Optimal choice and efficient policy, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2021) (2021)
21. Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy
    CESifo Working Paper Series, CESifo

2013

22. Mincer Equation, Power Law of Learning, and Efficient Education Policy
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (1)
23. Pyrrhussieg bei der Finanzierung der Gesetzlichen Krankenversicherung
    IZA Standpunkte, Institute of Labor Economics (IZA) View citations (2)

2011

24. Taxing Human Capital Efficiently when Qualified Labour is Mobile
    CESifo Working Paper Series, CESifo View citations (1)

2010

25. Efficient Education Policy - A Second-Order Elasticity Rule
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Efficient Education Policy - A Second-Order Elasticity Rule, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2011) View citations (7) (2011)
26. Efficient Specialization in Ricardian Production
    Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen
    See also Journal Article Efficient Specialization in Ricardian Production, German Economic Review, De Gruyter (2012) View citations (3) (2012)
27. Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
    CESifo Working Paper Series, CESifo View citations (3)
    Also in IZA Discussion Papers, Institute of Labor Economics (IZA) (2009) View citations (6)
28. Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur
    IZA Standpunkte, Institute of Labor Economics (IZA) View citations (3)

2009

29. Taxing Education in Ramsey's Tradition
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen (2009) View citations (4)
    See also Journal Article Taxing education in Ramsey's tradition, Journal of Public Economics, Elsevier (2009) View citations (9) (2009)
30. Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
    IZA Standpunkte, Institute of Labor Economics (IZA) View citations (1)
    See also Journal Article Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland, Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik (2009) View citations (1) (2009)

2008

31. Efficient Tax Policy Ranks Education Higher Than Saving
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (1)
    Also in CESifo Working Paper Series, CESifo (2007) View citations (1)

2007

32. Finanzielle Auswirkungen der Einführung des Gesundheitsfonds auf die Bundesländer
    RWI Materialien, RWI - Leibniz-Institut für Wirtschaftsforschung
33. Geplante Steuerhinterziehung und ihre effiziente Bestrafung
    RWI Materialien, RWI - Leibniz-Institut für Wirtschaftsforschung
34. Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour
    Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen View citations (3)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (1)
    IZA Discussion Papers, Institute of Labor Economics (IZA) (2006) View citations (1)

2005

35. Teacher quality and incentives - Theoretical and empirical effects of standards on teacher quality
    MEA discussion paper series, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy View citations (18)
    Also in CESifo Working Paper Series, CESifo (2004) View citations (14)
    See also Journal Article Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2005) View citations (16) (2005)

2004

36. Efficiency Effects of Tax Deductions for Work-Related Expenses
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Efficiency effects of tax deductions for work-related expenses, International Tax and Public Finance, Springer (2006) View citations (15) (2006)

2003

37. Zur Berücksichtigung von Kindern bei umlagefinanzierter Alterssicherung
    (Pay-As-You-Go Financed Social Security and the Role of the Children)
    Discussion Papers, Research Unit: Market Processes and Governance, WZB Berlin Social Science Center View citations (2)
    See also Journal Article Zur Berücksichtigung von Kindern bei umlagefinanzierter Alterssicherung, Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik (2005) View citations (1) (2005)

2002

38. Delaying Integration of Immigrant Labor for the Purpose of Taxation
    CESifo Working Paper Series, CESifo
    See also Journal Article Delaying integration of immigrant labor for the purpose of taxation, Journal of Urban Economics, Elsevier (2004) View citations (15) (2004)
39. Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (12)

2001

40. Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
    CESifo Working Paper Series, CESifo View citations (6)
41. Taxing Mobile Capital with Labor Market Imperfections
    CESifo Working Paper Series, CESifo View citations (36)
    See also Journal Article Taxing Mobile Capital with Labor Market Imperfections, International Tax and Public Finance, Springer (2001) View citations (26) (2001)
42. Trading Off Tax Distortion and Tax Evasion
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article Trading Off Tax Distortion and Tax Evasion, Journal of Public Economic Theory, Association for Public Economic Theory (2005) View citations (26) (2005)

1991

43. On the Diferrence between Income and Consumption Taxes when the Return to Savings is uncertain
    Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) View citations (7)
44. The Efficient Allocation of Local Public Factors in Tiebout's Tradition
    Economic Research Papers, University of Warwick - Department of Economics
    Also in The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (1991) View citations (5)
    See also Journal Article The efficient allocation of local public factors in Tiebout's tradition, Regional Science and Urban Economics, Elsevier (1994) View citations (26) (1994)

Undated

45. Optimal Taxation with Household Production
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (1)
    See also Journal Article Optimal Taxation with Household Production, Oxford Economic Papers, Oxford University Press (2000) View citations (60) (2000)

Journal Articles

2024

1. Ein Streikgesetz für Deutschland
   Wirtschaftsdienst, 2024, 104, (10), 692-695
2. Über neue und alte (Fehl)Anreize in der Reform der Vergütung von Krankenhausleistungen
   Wirtschaftsdienst, 2024, 104, (2), 106-111

2023

3. Mindestbesteuerung europäischer Konzerne: Internationale Zusammenarbeit!
   Wirtschaftsdienst, 2023, 103, (5), 291-291
4. Rewarding Compliance with Fiscal Rules - A Proposal for Reform of the Stability and Growth Pact
   EconPol Forum, 2023, 24, (04), 30-33
5. Solidarische Tilgung der Staatsschulden im Euroraum: Ein Vorschlag zur Reform des Stabilitäts- und Wachstumspakts
   Wirtschaftsdienst, 2023, 103, (4), 276-279
6. Vom Ehegattensplitting zur Individualbesteuerung
   Wirtschaftsdienst, 2023, 103, (10), 705-709

2021

7. Education: Optimal choice and efficient policy
   Canadian Journal of Economics/Revue canadienne d'économique, 2021, 54, (2), 840-863
   See also Working Paper Education: Optimal Choice and Efficient Policy, CESifo Working Paper Series (2015) (2015)
8. The Taxation of Digital Services as a Rent-Extracting Policy
   FinanzArchiv: Public Finance Analysis, 2021, 77, (3), 225-246

2020

9. Unterschiedliche Lebenserwartungen und Rentenanpassung: Ein Beitrag zur Lösung eines vernachlässigten Verteilungskonflikts
   Perspektiven der Wirtschaftspolitik, 2020, 21, (4), 389-402 View citations (1)

2018

10. Die Besteuerung des Gewinns aus den grenzüberschreitenden Direktgeschäften von Google, Facebook & Co
    Perspektiven der Wirtschaftspolitik, 2018, 19, (2), 132-140

2017

11. Effiziente Spezialisierung in Ricardianischer Produktion: Was lehrt das Beispiel von Tuch und Wein?
    ifo Schnelldienst, 2017, 70, (18), 21-22
12. Europa am Scheideweg — ein Vorschlag zur politischen Weiterentwicklung
    (Europe at the Crossroads — a Proposal for Political Progress)
    Wirtschaftsdienst, 2017, 97, (7), 484-489 View citations (3)
13. Steuerreform in den USA
    (Tax Reform in the United States)
    Wirtschaftsdienst, 2017, 97, (4), 279-281

2016

14. Plädoyer zur gesetzlichen Regelung des Streikrechts – eine Replik
    (A Plea for Legal Regulation of the Right to Strike)
    Wirtschaftsdienst, 2016, 96, (6), 440-443
15. Reform der Grundsteuer: Ein Plädoyer für eine wertorientierte und gleichmäßige Besteuerung von Boden und Gebäuden
    ifo Schnelldienst, 2016, 69, (22), 22-25 View citations (1)

2014

16. Der flächendeckende Mindestlohn – Anmerkungen zu dem gleichnamigen Beitrag von Andreas Knabe, Ronnie Schöb und Marcel Thum
    Perspektiven der Wirtschaftspolitik, 2014, 15, (4), 324-330

2013

17. Budgetpolitische Eigenverantwortung bei rückläufiger Bevölkerungsentwicklung
    Wirtschaftsdienst, 2013, 93, (8), 531-533
18. Entwickeln sich wirtschaftswissenschaftliche Forschung und Politikberatung auseinander?
    Wirtschaftsdienst, 2013, 93, (8), 507-530 View citations (2)
19. Wettbewerbliche Ordnungsdefizite in der Gesetzlichen Krankenversicherung
    ifo Schnelldienst, 2013, 66, (04), 15-21 View citations (2)
20. »Akademisierungswahn«: Studieren zu viele?
    ifo Schnelldienst, 2013, 66, (23), 03-24

2012

21. Besteuerung des Humanvermögens
    Perspektiven der Wirtschaftspolitik, 2012, 13, (1-2), 82-102 View citations (3)
22. Deleveraging mit Zwangsanleihen
    ifo Schnelldienst, 2012, 65, (03), 21-24
23. Efficient Specialization in Ricardian Production
    German Economic Review, 2012, 13, (2), 117-126 View citations (3)
    Also in German Economic Review, 2012, 13, (2), 117-126 (2012) View citations (3)
    See also Working Paper Efficient Specialization in Ricardian Production, Ruhr Economic Papers (2010) (2010)

2011

24. Efficient Education Policy - A Second-Order Elasticity Rule
    FinanzArchiv: Public Finance Analysis, 2011, 67, (1), 1-7 View citations (7)
    See also Working Paper Efficient Education Policy - A Second-Order Elasticity Rule, CESifo Working Paper Series (2010) View citations (1) (2010)

2009

25. Germany goes ahead with Health Vouchers
    ifo DICE Report, 2009, 7, (03), 53-60 View citations (5)
26. Taxing education in Ramsey's tradition
    Journal of Public Economics, 2009, 93, (11-12), 1254-1260 View citations (9)
    See also Working Paper Taxing Education in Ramsey's Tradition, CESifo Working Paper Series (2009) View citations (9) (2009)
27. Zur Zukunft des Gesundheitsfonds
    Wirtschaftsdienst, 2009, 89, (11), 727-732 View citations (3)
28. Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
    Perspektiven der Wirtschaftspolitik, 2009, 10, (4), 469-479 View citations (1)
    See also Working Paper Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland, IZA Standpunkte (2009) View citations (1) (2009)

2007

29. Mathias Kifmann on “health insurance in a democracy: Why is it public and why are premiums income related?”
    Public Choice, 2007, 130, (1), 239-242

2006

30. Efficiency effects of tax deductions for work-related expenses
    International Tax and Public Finance, 2006, 13, (6), 685-699 View citations (15)
    See also Working Paper Efficiency Effects of Tax Deductions for Work-Related Expenses, CESifo Working Paper Series (2004) View citations (5) (2004)

2005

31. Gesundheitsprämie oder Bürgerversicherung? Ein Kompromissvorschlag
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 2005, 85, (11), 693-697 View citations (12)
32. Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality
    FinanzArchiv: Public Finance Analysis, 2005, 61, (3), 298-326 View citations (16)
    See also Working Paper Teacher quality and incentives - Theoretical and empirical effects of standards on teacher quality, MEA discussion paper series (2005) View citations (18) (2005)
33. Trading Off Tax Distortion and Tax Evasion
    Journal of Public Economic Theory, 2005, 7, (3), 361-381 View citations (26)
    See also Working Paper Trading Off Tax Distortion and Tax Evasion, CESifo Working Paper Series (2001) View citations (4) (2001)
34. Zur Berücksichtigung von Kindern bei umlagefinanzierter Alterssicherung
    Perspektiven der Wirtschaftspolitik, 2005, 6, (1), 115-130 View citations (1)
    See also Working Paper Zur Berücksichtigung von Kindern bei umlagefinanzierter Alterssicherung, Discussion Papers, Research Unit: Market Processes and Governance (2003) View citations (2) (2003)

2004

35. Delaying integration of immigrant labor for the purpose of taxation
    Journal of Urban Economics, 2004, 55, (3), 597-613 View citations (15)
    See also Working Paper Delaying Integration of Immigrant Labor for the Purpose of Taxation, CESifo Working Paper Series (2002) (2002)
36. Ist die Abschaffung der Entfernungspauschale ökonomisch sinnvoll?
    ifo Schnelldienst, 2004, 57, (05), 5-19 View citations (7)

2003

37. Energy taxation: Reasons for discriminating in favor of the production sector
    European Economic Review, 2003, 47, (3), 461-476 View citations (20)

2002

38. Vorwort des Herausgebers
    Perspektiven der Wirtschaftspolitik, 2002, 3, (4), 355-358

2001

39. Taxing Mobile Capital with Labor Market Imperfections
    International Tax and Public Finance, 2001, 8, (3), 245-262 View citations (26)
    See also Working Paper Taxing Mobile Capital with Labor Market Imperfections, CESifo Working Paper Series (2001) View citations (36) (2001)
40. The employment principle in the EU (Pro and contra): contra - taxing human capital at source is inefficient and harmful!
    CESifo Forum, 2001, 2, (02), 38-39

2000

41. An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation
    International Tax and Public Finance, 2000, 7, (1), 23-41 View citations (3)
42. Introduction: Public Finance and Transitions in Social Security
    International Tax and Public Finance, 2000, 7, (4), 383-387
43. Optimal Taxation with Household Production
    Oxford Economic Papers, 2000, 52, (3), 584-94 View citations (60)
    See also Working Paper Optimal Taxation with Household Production, EPRU Working Paper Series View citations (1)

1999

44. Competition for stars and audiences: an analysis of alternative institutional settings
    European Journal of Political Economy, 1999, 15, (1), 101-121 View citations (1)
45. The Tax Unit and Household Production: Comment
    Journal of Political Economy, 1999, 107, (2), 404-409 View citations (17)

1996

46. The provision of local public goods and factors in the presence of firm and household mobility
    Journal of Public Economics, 1996, 60, (1), 73-93 View citations (72)

1995

47. Capital Income Taxation and Risk Spreading with Adverse Selection
    Canadian Journal of Economics, 1995, 28, (3), 617-30 View citations (27)
48. Internalizing intergenerational externalities by regionalization
    Regional Science and Urban Economics, 1995, 25, (6), 685-704 View citations (7)

1994

49. The efficient allocation of local public factors in Tiebout's tradition
    Regional Science and Urban Economics, 1994, 24, (3), 323-340 View citations (26)
    See also Working Paper The Efficient Allocation of Local Public Factors in Tiebout's Tradition, Economic Research Papers (1991) (1991)

1993

50. Grundsätzliche Überlegungen zum Thema "Studiengebühren"
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 1993, 73, (7), 384-388
51. Harmonizing public debt and public pension schemes in the European community
    Journal of Economics, 1993, 7, (1), 51-63 View citations (48)
    Also in Journal of Economics, 1993, 58, (1), 51-63 (1993) View citations (47)
52. Intergenerational risk sharing and social security in an economy with land
    Journal of Economics, 1993, 7, (1), 91-103 View citations (16)
    Also in Journal of Economics, 1993, 58, (1), 91-103 (1993) View citations (15)

1992

53. The optimal taxation of risky capital income: An elasticity rule
    Journal of Economics, 1992, 55, (1), 101-111 View citations (4)

1990

54. Eine effizienzorientierte Reform der GRV
    EconStor Open Access Articles and Book Chapters, 1990, 183-191 View citations (38)

1987

55. Kinderjahre: Ein Vorschlag zur Rentereform
    Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), 1987, 67, (5), 260-262 View citations (3)
56. Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation
    Journal of Public Economics, 1987, 33, (3), 363-376 View citations (3)

1984

57. Tax progression and inequality of income distribution
    Journal of Mathematical Economics, 1984, 13, (2), 127-131 View citations (52)

1983

58. From ability to pay to concepts of equal sacrifice
    Journal of Public Economics, 1983, 20, (2), 211-229 View citations (19)
    See also Working Paper From ability to pay to concepts of equal sacrifice, Center for Mathematical Economics Working Papers (2017) (2017)

1982

59. Social choice for bliss-point problems
    Mathematical Social Sciences, 1982, 2, (2), 167-187
    See also Working Paper Social choice for bliss point problems, Center for Mathematical Economics Working Papers (2017) (2017)

1977

60. Resource allocation and public commodities
    Journal of Mathematical Economics, 1977, 4, (1), 87-99