Details about Alfons J. Weichenrieder
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Last updated 2023-01-06. Update your information in the RePEc Author Service.
Short-id: pwe106
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Working Papers
2022
- Russia today: The Russian invasion of Ukraine and Russia's public finances
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
2021
- C and S corporation banks: Did Trump's tax reform lead to differential effects?
SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE
- Corporate Income Tax, IP Boxes and the Location of R&D
CESifo Working Paper Series, CESifo View citations (2)
2020
- Corona-Bonds und ihre Alternativen
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE View citations (6)
- Der Verlustrücktrag als Mittel der Konjunkturpolitik - Ausweitung des Verlustrücktrags auch auf die Gewerbesteuer erforderlich
SAFE White Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
- Financing Costs and the Efficiency of Public-Private Partnerships
CESifo Working Paper Series, CESifo 
Also in SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2020)  VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association (2018)
- Inflation, Inflationsmessung und Zentralbankpolitik
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE 
See also Journal Article in Wirtschaftsdienst (2020)
- Pro-Rich Inflation and Optimal Income Taxation
CESifo Working Paper Series, CESifo 
See also Journal Article in Public Finance Review (2021)
2019
- Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert?
SAFE White Paper Series, Leibniz Institute for Financial Research SAFE
2018
- Digitalization and taxation: Beware ad hoc measures
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
- Pro-rich Inflation in Europe: Implications for the Measurement of Inequality
VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association View citations (3)
Also in CESifo Working Paper Series, CESifo (2018) View citations (5) SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2018) View citations (3)
See also Journal Article in German Economic Review (2020)
2017
- Price and Quantity Effects of the German Real Estate Transfer Tax
CESifo Working Paper Series, CESifo View citations (30)
Also in VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association (2017) View citations (21)
- Reformpläne bei der Grunderwerbsteuer
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE View citations (1)
- Should the Global Community Welcome or Mourn New Oil Discoveries?
VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association
2016
- Panama & Co: Implikationen für die Steuerpolitik
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
2015
- A decentralization theorem of taxation
SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
See also Journal Article in CESifo Economic Studies (2016)
- Are tax havens good? Implications of the crackdown on secrecy
SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (3)
See also Journal Article in Journal of Economics (2019)
- Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield
CESifo Working Paper Series, CESifo View citations (5)
Also in VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) View citations (7)
See also Journal Article in Environmental & Resource Economics (2021)
- Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?
VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association View citations (10)
Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2015) View citations (8) SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2015) View citations (14)
- Ein ESM Programm ist nicht zu rechtfertigen
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
- Greece: Threatening recovery
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
- On deficits and symmetries in a fiscal capacity
SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
- Stellungnahme zu den Plänen einer Erbschaftsteuerreform
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
- Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone
SAFE White Paper Series, Leibniz Institute for Financial Research SAFE
2014
- Energiewende, Butterberge und das Kiwi-in-Grönland-Problem
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
- PPPs: Umgehung von Defizitregeln oder höhere Effizienz im Staatssektor?
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
- Trust in Government and Fiscal Adjustments
VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association 
Also in CESifo Working Paper Series, CESifo (2013)  SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2013) 
See also Journal Article in International Tax and Public Finance (2015)
- What do we know about the tax planning of German-based multinational firms?
SAFE White Paper Series, Leibniz Institute for Financial Research SAFE View citations (2)
See also Journal Article in ifo DICE Report (2015)
2013
- CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision
CESifo Working Paper Series, CESifo View citations (8)
Also in Working Papers, Oxford University Centre for Business Taxation (2013) View citations (11)
- Einschätzungen zu Promotion und Postdoktorandenzeit – Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik
(Young Economist's Views on Doctoral and Post-Doctoral Experiences – Results of a Survey amongst the Members of the Verein für Socialpolitik)
MPRA Paper, University Library of Munich, Germany
- Euro Membership and Fiscal Reaction Functions
VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association View citations (2)
Also in SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2013) View citations (2) CESifo Working Paper Series, CESifo (2013) View citations (2)
See also Journal Article in International Tax and Public Finance (2014)
- Im Schatten der Lowflation
SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
2012
- Optimal income taxation with tax competition
Working Papers, Oxford University Centre for Business Taxation View citations (11)
Also in CESifo Working Paper Series, CESifo (2010) View citations (19)
2011
- Evaluating Real World Income Distributions behind the Veil of Ignorance - How Risk Averse do You have to be to Prefer Europe over the US?
LIS Working papers, LIS Cross-National Data Center in Luxembourg 
Also in CESifo Working Paper Series, CESifo (2011)
2010
- The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
CESifo Working Paper Series, CESifo View citations (13)
2009
- Control Rights, Pyramids, and the Measurement of Ownership Concentration
MPRA Paper, University Library of Munich, Germany View citations (11)
Also in Post-Print, HAL (2009) View citations (12)
See also Journal Article in Journal of Economic Behavior & Organization (2009)
- Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates
CESifo Working Paper Series, CESifo View citations (7)
- The Taxation of Passive Foreign Investment - Lessons from German Experience
CESifo Working Paper Series, CESifo View citations (15)
See also Journal Article in Canadian Journal of Economics/Revue canadienne d'économique (2012)
2008
- Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects
CESifo Working Paper Series, CESifo View citations (4)
See also Journal Article in Fiscal Studies (2010)
- Taxes and the Efficiency Costs of Capital Distortions
CESifo Working Paper Series, CESifo View citations (34)
- Thin-Capitalization Rules and Company Responses Experience from German Legislation
CESifo Working Paper Series, CESifo View citations (51)
- What determines the use of holding companies and ownership chains?
Working Papers, Oxford University Centre for Business Taxation View citations (34)
2007
- Profit Shifting in the EU: Evidence from Germany
CESifo Working Paper Series, CESifo View citations (24)
See also Journal Article in International Tax and Public Finance (2009)
2006
- The Measurement of Firm Ownership and its Effect on Managerial Pay
CESifo Working Paper Series, CESifo View citations (6)
Also in Working Papers CIE, Paderborn University, CIE Center for International Economics (2006) View citations (3)
- When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001
CESifo Working Paper Series, CESifo View citations (5)
2005
- (Why) Do we need Corporate Taxation?
CESifo Working Paper Series, CESifo View citations (27)
- Artificial Time Inconsistency as a Remedy for the Race to the Bottom (new title: Delayed Integration as a Possible Remedy for the Race to the Bottom)
CESifo Working Paper Series, CESifo
- Taxation and the Financial Structure of German Outbound FDI
CESifo Working Paper Series, CESifo View citations (57)
- Taxes and the Financial Structure of German Inward FDI
Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (37)
Also in CESifo Working Paper Series, CESifo (2004) View citations (11) Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank (2005) View citations (45)
See also Journal Article in Review of World Economics (Weltwirtschaftliches Archiv) (2005)
2004
- How Weak is the Weakest-Link Principle? On the Measurement of Firm Owners’ Control Rights
CESifo Working Paper Series, CESifo View citations (5)
- On the Economics of Bottle Deposits
CESifo Working Paper Series, CESifo
2002
- Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
CESifo Working Paper Series, CESifo View citations (48)
2000
- Tariff Jumping Foreign Investment and Capital Taxation
CESifo Working Paper Series, CESifo View citations (1)
See also Journal Article in Journal of International Economics (2001)
1999
- How Efficient is a Contestable Natural Monopoly?
CESifo Working Paper Series, CESifo View citations (1)
- Ownership Concentration and Share Valuation: Evidence from Germany
CESifo Working Paper Series, CESifo View citations (16)
Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (15)
- Public procurement in the presence of capital taxation
ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research 
See also Journal Article in Regional Science and Urban Economics (2001)
1998
- Public Goods, Club Goods, and the Measurement of Crowding
CESifo Working Paper Series, CESifo View citations (2)
See also Journal Article in Journal of Urban Economics (1999)
- Trade, Multinationals and Transfer Pricing Regulations
CESifo Working Paper Series, CESifo View citations (1)
See also Journal Article in Canadian Journal of Economics (1999)
1997
- Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe
CESifo Working Paper Series, CESifo View citations (36)
Also in Munich Reprints in Economics, University of Munich, Department of Economics (1997) View citations (35)
See also Journal Article in Economic Policy (1997)
Journal Articles
2021
- Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield
Environmental & Resource Economics, 2021, 80, (3), 603-636 View citations (1)
See also Working Paper (2015)
- Einmalige Vermögensabgaben?
ifo Dresden berichtet, 2021, 28, (06), 26-27
- Pro-rich Inflation and Optimal Income Taxation
Public Finance Review, 2021, 49, (6), 815-844 
See also Working Paper (2020)
2020
- Inflation, Inflationsmessung und Zentralbankpolitik
Wirtschaftsdienst, 2020, 100, (11), 834-838 
See also Working Paper (2020)
- Pro-rich inflation in Europe: Implications for the measurement of inequality
German Economic Review, 2020, 21, (1), 107-138 View citations (4)
See also Working Paper (2018)
- The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?
Empirica, 2020, 47, (3), 579-610 View citations (1)
- Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps
Perspektiven der Wirtschaftspolitik, 2020, 21, (1), 79-89 
Also in Perspektiven der Wirtschaftspolitik, 2020, 21, (1), 79-89 (2020)
2019
- Are tax havens good? Implications of the crackdown on secrecy
Journal of Economics, 2019, 127, (2), 147-160 View citations (1)
See also Working Paper (2015)
2018
- Editorial Note
FinanzArchiv: Public Finance Analysis, 2018, 74, (1), 1-3
- Vorstellung der Thesen von Hans-Werner Sinn: Wirtschaft und Wettbewerbsfähigkeit – die Agenda 2010 im Rückblick
ifo Schnelldienst, 2018, 71, (18), 14-16
2017
- Introduction to the special issue on entrepreneurship, innovation and public policy
International Tax and Public Finance, 2017, 24, (4), 547-549 View citations (1)
- Stagnierende Wohneigentumsquote, Share Deals: Wie sollte die Grunderwerbsteuer reformiert werden?
ifo Schnelldienst, 2017, 70, (21), 03-24
2016
- A Decentralization Theorem of Taxation
CESifo Economic Studies, 2016, 62, (2), 289-300 View citations (2)
See also Working Paper (2015)
- Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry
ifo DICE Report, 2016, 13, (04), 41-47
- Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?
ifo Schnelldienst, 2016, 69, (11), 03-20
- Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone
CESifo Economic Studies, 2016, 62, (2), 376-395 View citations (2)
2015
- Reform des Länderfinanzausgleichs
Wirtschaftsdienst, 2015, 95, (10), 656-669 View citations (1)
- Trust in government and fiscal adjustments
International Tax and Public Finance, 2015, 22, (4), 663-682 View citations (6)
See also Working Paper (2014)
- Welfare and labor supply implications of tax competition for mobile labor
Social Choice and Welfare, 2015, 45, (2), 457-477 View citations (8)
- What Do We Know about the Tax Planning of German-based Multinational Firms?
ifo DICE Report, 2015, 12, (04), 15-21 
See also Working Paper (2014)
2014
- Deflation in Südeuropa: Fluch oder Segen? Wie sollte die EZB reagieren?
ifo Schnelldienst, 2014, 67, (10), 03-15
- Einschätzungen zu Promotion und Postdoktorandenzeit
Perspektiven der Wirtschaftspolitik, 2014, 15, (3), 256-270 View citations (1)
- Euro membership and fiscal reaction functions
International Tax and Public Finance, 2014, 21, (4), 598-613 View citations (21)
See also Working Paper (2013)
- Private Investoren für öffentliche Projekte: Schattenhaushalt oder Notwendigkeit?
ifo Schnelldienst, 2014, 67, (22), 03-08
2012
- The taxation of passive foreign investment: lessons from German experience
Canadian Journal of Economics/Revue canadienne d'économique, 2012, 45, (4), 1504-1528 View citations (48)
Also in Canadian Journal of Economics, 2012, 45, (4), 1504-1528 (2012) View citations (59)
See also Working Paper (2009)
2011
- The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments
National Tax Journal, 2011, 64, (3), 817-38 View citations (47)
2010
- Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates
Review of World Economics (Weltwirtschaftliches Archiv), 2010, 146, (2), 281-302 View citations (11)
- Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects
Fiscal Studies, 2010, 31, (1), 151-170 View citations (9)
See also Working Paper (2008)
2009
- A Note on Local Public Investment and Debt Limitation in a Federation*
Finnish Economic Papers, 2009, 22, (1), 3-8 View citations (2)
- Control rights, pyramids, and the measurement of ownership concentration
Journal of Economic Behavior & Organization, 2009, 72, (1), 489-508 View citations (12)
See also Working Paper (2009)
- Corporate governance and pay for performance: evidence from Germany
Economics of Governance, 2009, 10, (1), 1-26 View citations (4)
- Profit shifting in the EU: evidence from Germany
International Tax and Public Finance, 2009, 16, (3), 281-297 View citations (82)
See also Working Paper (2007)
2007
- Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004
Perspektiven der Wirtschaftspolitik, 2007, 8, (3), 221-241 
Also in Perspektiven der Wirtschaftspolitik, 2007, 8, (3), 221-241 (2007) View citations (1)
- Delayed integration as a possible remedy for the race to the bottom
Journal of Urban Economics, 2007, 61, (3), 565-575 View citations (8)
- When Taxation Changes the Course of the Year: Fiscal-Year Adjustments and the German Tax Reform of 2000-01*
Fiscal Studies, 2007, 28, (3), 367-377
2005
- Taxes and the Financial Structure of German Inward FDI
Review of World Economics (Weltwirtschaftliches Archiv), 2005, 141, (4), 670-692 View citations (39)
See also Working Paper (2005)
2004
- Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Republic
International Tax and Public Finance, 2004, 11, (4), 365-367
- Ownership Concentration and Share Valuation
German Economic Review, 2004, 5, (2), 143-171 View citations (18)
Also in German Economic Review, 2004, 5, (2), 143-171 (2004) View citations (23)
- Second degree price discrimination and natural monopoly
Bulletin of Economic Research, 2004, 56, (2), 189-200 View citations (2)
- Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
ifo Schnelldienst, 2004, 57, (11), 03-10
2002
- Besteuerung multinationaler Unternehmen - wie sind die Vorschläge der EU-Kommission zu bewerten?
ifo Schnelldienst, 2002, 55, (02), 3-11
- Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance
Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2002, 222, (5), 531-555 View citations (4)
2001
- Public procurement in the presence of capital taxation
Regional Science and Urban Economics, 2001, 31, (2-3), 339-353 View citations (8)
See also Working Paper (1999)
- Tariff jumping foreign investment and capital taxation
Journal of International Economics, 2001, 53, (1), 223-230 View citations (7)
See also Working Paper (2000)
- Tax Competition and Transfer Pricing Disputes
FinanzArchiv: Public Finance Analysis, 2001, 58, (1), 1-11 View citations (28)
2000
- The Distributional Impact of Public Goods Provision: A Veil of Ignorance Approach
Scandinavian Journal of Economics, 2000, 102, (4), 737-746 View citations (3)
1999
- Public Goods, Club Goods, and the Measurement of Crowding
Journal of Urban Economics, 1999, 46, (1), 69-79 View citations (20)
See also Working Paper (1998)
- Trade, Multinationals, and Transfer Pricing Regulations
Canadian Journal of Economics, 1999, 32, (3), 817-844 View citations (21)
See also Working Paper (1998)
- ifo Vorschlag zur Steuerreform
ifo Schnelldienst, 1999, 52, (18), 03-18 View citations (15)
1998
- Foreign profits and domestic investment
Journal of Public Economics, 1998, 69, (3), 451-463 View citations (15)
1997
- Dinkies' and Housewives: The Regulation of Shopping Hours
Kyklos, 1997, 50, (4), 539-559 View citations (8)
- Foreign direct investment, political resentment and the privatization process in eastern Europe
Economic Policy, 1997, 12, (24), 178-210 View citations (22)
See also Working Paper (1997)
1996
- Anti-tax-avoidance provisions and the size of foreign direct investment
International Tax and Public Finance, 1996, 3, (1), 67-81 View citations (41)
- Fighting international tax avoidance
Fiscal Studies, 1996, 17, (1), 37-58 View citations (46)
Books
2010
- The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, vol 1
MIT Press Books, The MIT Press View citations (147)
2003
- Finanzmärkte, Corporate Governance, IuK-Technologien: treibende Faktoren für den Wandel in der Industrie
ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (2)
Editor
- FinanzArchiv: Public Finance Analysis
Mohr Siebeck, Tübingen
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