Details about Sven Stöwhase

Access statistics for papers by Sven Stöwhase.

Last updated 2024-09-14. Update your information in the RePEc Author Service.

Short-id: pst168

Working Papers

2020

1. Measuring Intra-Generational Redistribution in PAYG Pension Schemes
   CESifo Working Paper Series, CESifo
   Also in Discussion Paper Series, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy (2020)
   See also Journal Article Measuring intra-generational redistribution in PAYG pension schemes, Public Choice, Springer (2022) View citations (3) (2022)

2018

2. A New Measure of Intra-generational Redistribution within PAYG Pension Schemes and its Application to German Micro-data
   VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association

2009

3. Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany
   MPRA Paper, University Library of Munich, Germany View citations (1)
   See also Journal Article Non-minimization of source taxes on labor income: empirical evidence from Germany, Review of Economics of the Household, Springer (2011) View citations (7) (2011)

2008

4. Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008
   Working Papers CIE, Paderborn University, CIE Center for International Economics View citations (1)
   See also Journal Article Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003–2008, Zeitschrift für Wirtschaftspolitik, De Gruyter (2009) (2009)

2007

5. Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany
   Working Papers, Research unit Sustainability and Global Change, Hamburg University View citations (1)
   Also in SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP) (2007) View citations (1)
   See also Journal Article Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany*, Fiscal Studies, Institute for Fiscal Studies (2008) View citations (2) (2008)

2006

6. Discrete investment and tax competition when firms shift profits
   University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics
   See also Journal Article How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices, Journal of Public Economic Theory, Association for Public Economic Theory (2013) View citations (5) (2013)

2005

7. Taxes and Multinational Enterprises in the EU
   Munich Dissertations in Economics, University of Munich, Department of Economics

2004

8. Asymmetric Capital Tax Competition with Profit Shifting
   Discussion Papers in Economics, University of Munich, Department of Economics View citations (1)
   See also Journal Article Asymmetric Capital Tax Competition with Profit Shifting, Journal of Economics, Springer (2005) View citations (22) (2005)

2002

9. Profit Shifting opportunities, Multinationals, and the determinants of FDI
   Discussion Papers in Economics, University of Munich, Department of Economics View citations (7)

Journal Articles

2024

1. Vergleich zweier Ansätze zur Bekämpfung der kalten Progression: Tarifverschiebung vs. einkommensteuerpflichtige Kopfpauschale
   Perspektiven der Wirtschaftspolitik, 2024, 25, (1), 58-69

2023

2. Gestaffelte Pflegeversicherungsbeiträge: Herausforderung für die Verwaltung
   Wirtschaftsdienst, 2023, 103, (9), 584-584

2022

3. Der Kinderbonus und die Kompensations-zahlungen des Bundes: Verteilungswirkung auf die Gebietskörperschaften und Möglichkeit einer zielgenaueren Ausgestaltung
   Perspektiven der Wirtschaftspolitik, 2022, 23, (2), 120-129
4. Measuring intra-generational redistribution in PAYG pension schemes
   Public Choice, 2022, 190, (1), 53-73 View citations (3)
   See also Working Paper Measuring Intra-Generational Redistribution in PAYG Pension Schemes, CESifo Working Paper Series (2020) (2020)

2021

5. Kindergarten for Free?! Empirical Evidence on the Utilization of Income Tax Deductions for Child Care Expenses
   CESifo Economic Studies, 2021, 67, (2), 129-154

2019

6. Demographic change and income tax revenues – results from a large microsimulation model for Germany
   Journal of Economic Policy Reform, 2019, 22, (4), 399-419
7. Mitarbeiterkapitalbeteiligungen: Verbreitung und Beteiligungsgrade
   (Employee Capital Participation: Trends and Recent Developments)
   Wirtschaftsdienst, 2019, 99, (5), 359-362
8. Solidaritätszuschlag und Ehegattensplitting — eine Replik
   (Solidarity Surcharge and the Taxation of Married Couples — Reply and Response)
   Wirtschaftsdienst, 2019, 99, (12), 871-876

2016

9. Seasonal effects in the use of paternity leave in Germany
   Economics Bulletin, 2016, 36, (1), 373-380

2014

10. Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?
    Wirtschaftsdienst, 2014, 94, (12), 879-886 View citations (1)

2013

11. How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices
    Journal of Public Economic Theory, 2013, 15, (2), 185-207 View citations (5)
    See also Working Paper Discrete investment and tax competition when firms shift profits, University of Göttingen Working Papers in Economics (2006) (2006)

2012

12. MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany
    International Journal of Microsimulation, 2012, 5, (2), 66-73 View citations (2)

2011

13. Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer
    Zeitschrift für Wirtschaftspolitik, 2011, 60, (1), 3-23
14. Non-minimization of source taxes on labor income: empirical evidence from Germany
    Review of Economics of the Household, 2011, 9, (2), 293-306 View citations (7)
    See also Working Paper Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany, MPRA Paper (2009) View citations (1) (2009)

2010

15. Sollte der ermäßigte Mehrwertsteuersatz abgeschafft werden?
    Wirtschaftsdienst, 2010, 90, (11), 742-748

2009

16. Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003–2008
    Zeitschrift für Wirtschaftspolitik, 2009, 58, (1), 36-54
    See also Working Paper Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008, Working Papers CIE (2008) View citations (1) (2008)
17. Research Note - Estimating the effects of a major reform in additional child Sven Stöwhasebenefits granted to German low-income households
    International Journal of Microsimulation, 2009, 2, (2), 55-57

2008

18. Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany*
    Fiscal Studies, 2008, 29, (3), 329-345 View citations (2)
    See also Working Paper Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany, Working Papers (2007) View citations (1) (2007)
19. Kindergrundfreibetrag als Alternative zum geltenden Recht?
    Wirtschaftsdienst, 2008, 88, (11), 749-753

2006

20. Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU
    FinanzArchiv: Public Finance Analysis, 2006, 61, (4), 535-558 View citations (1)

2005

21. Asymmetric Capital Tax Competition with Profit Shifting
    Journal of Economics, 2005, 85, (2), 175-196 View citations (22)
    See also Working Paper Asymmetric Capital Tax Competition with Profit Shifting, Discussion Papers in Economics (2004) View citations (1) (2004)
22. Tax Evasion and Auditing in a Federal Economy
    International Tax and Public Finance, 2005, 12, (4), 515-531 View citations (29)

2003

23. Taxes as a Determinant for Foreign Direct Investment in Europe
    ifo DICE Report, 2003, 1, (02), 45-51 View citations (3)