Details about Alfons J. Weichenrieder

E-mail:
Homepage:	http://www.wiwi.uni-frankfurt.de/professoren/weichenrieder/
Workplace:	Abteilung Empirische Wirtschaftsforschung und International Wirtschaftspolitik (Department of Applied Econometrics and International Political Economy), Fachbereich Wirtschaftswissenschaft (Faculty of Economics and Business Administration), Goethe Universität Frankfurt am Main (Goethe University Frankfurt), (more information at EDIRC) WU Wirtschaftsuniversität Wien (WU Vienna University of Economics and Business), (more information at EDIRC) CESifo, (more information at EDIRC)

Access statistics for papers by Alfons J. Weichenrieder.

Last updated 2023-01-06. Update your information in the RePEc Author Service.

Short-id: pwe106

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Working Papers

2022

1. Russia today: The Russian invasion of Ukraine and Russia's public finances
   SAFE Policy Letters, Leibniz Institute for Financial Research SAFE

2021

2. C and S corporation banks: Did Trump's tax reform lead to differential effects?
   SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE
3. Corporate Income Tax, IP Boxes and the Location of R&D
   CESifo Working Paper Series, CESifo View citations (2)

2020

4. Corona-Bonds und ihre Alternativen
   SAFE Policy Letters, Leibniz Institute for Financial Research SAFE View citations (6)
5. 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)
6. 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)
7. Inflation, Inflationsmessung und Zentralbankpolitik
   SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
   See also Journal Article in Wirtschaftsdienst (2020)
8. Pro-Rich Inflation and Optimal Income Taxation
   CESifo Working Paper Series, CESifo
   See also Journal Article in Public Finance Review (2021)

2019

9. Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert?
   SAFE White Paper Series, Leibniz Institute for Financial Research SAFE

2018

10. Digitalization and taxation: Beware ad hoc measures
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
11. 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

12. 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)
13. Reformpläne bei der Grunderwerbsteuer
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE View citations (1)
14. 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

15. Panama & Co: Implikationen für die Steuerpolitik
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE

2015

16. 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)
17. 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)
18. 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)
19. 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)
20. Ein ESM Programm ist nicht zu rechtfertigen
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
21. Greece: Threatening recovery
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
22. On deficits and symmetries in a fiscal capacity
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
23. Stellungnahme zu den Plänen einer Erbschaftsteuerreform
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
24. 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

25. Energiewende, Butterberge und das Kiwi-in-Grönland-Problem
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
26. PPPs: Umgehung von Defizitregeln oder höhere Effizienz im Staatssektor?
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
27. 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)
28. 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

29. 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)
30. 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
31. 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)
32. Im Schatten der Lowflation
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE

2012

33. 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

34. 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

35. 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

36. 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)
37. Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates
    CESifo Working Paper Series, CESifo View citations (7)
38. 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

39. 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)
40. Taxes and the Efficiency Costs of Capital Distortions
    CESifo Working Paper Series, CESifo View citations (34)
41. Thin-Capitalization Rules and Company Responses Experience from German Legislation
    CESifo Working Paper Series, CESifo View citations (51)
42. What determines the use of holding companies and ownership chains?
    Working Papers, Oxford University Centre for Business Taxation View citations (34)

2007

43. 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

44. 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)
45. 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

46. (Why) Do we need Corporate Taxation?
    CESifo Working Paper Series, CESifo View citations (27)
47. 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
48. Taxation and the Financial Structure of German Outbound FDI
    CESifo Working Paper Series, CESifo View citations (57)
49. 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

50. How Weak is the Weakest-Link Principle? On the Measurement of Firm Owners’ Control Rights
    CESifo Working Paper Series, CESifo View citations (5)
51. On the Economics of Bottle Deposits
    CESifo Working Paper Series, CESifo

2002

52. Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
    CESifo Working Paper Series, CESifo View citations (48)

2000

53. 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

54. How Efficient is a Contestable Natural Monopoly?
    CESifo Working Paper Series, CESifo View citations (1)
55. 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)
56. 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

57. 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)
58. 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

59. 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

1. 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)
2. Einmalige Vermögensabgaben?
   ifo Dresden berichtet, 2021, 28, (06), 26-27
3. Pro-rich Inflation and Optimal Income Taxation
   Public Finance Review, 2021, 49, (6), 815-844
   See also Working Paper (2020)

2020

4. Inflation, Inflationsmessung und Zentralbankpolitik
   Wirtschaftsdienst, 2020, 100, (11), 834-838
   See also Working Paper (2020)
5. 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)
6. The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?
   Empirica, 2020, 47, (3), 579-610 View citations (1)
7. 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

8. 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

9. Editorial Note
   FinanzArchiv: Public Finance Analysis, 2018, 74, (1), 1-3
10. Vorstellung der Thesen von Hans-Werner Sinn: Wirtschaft und Wettbewerbsfähigkeit – die Agenda 2010 im Rückblick
    ifo Schnelldienst, 2018, 71, (18), 14-16

2017

11. Introduction to the special issue on entrepreneurship, innovation and public policy
    International Tax and Public Finance, 2017, 24, (4), 547-549 View citations (1)
12. Stagnierende Wohneigentumsquote, Share Deals: Wie sollte die Grunderwerbsteuer reformiert werden?
    ifo Schnelldienst, 2017, 70, (21), 03-24

2016

13. A Decentralization Theorem of Taxation
    CESifo Economic Studies, 2016, 62, (2), 289-300 View citations (2)
    See also Working Paper (2015)
14. Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry
    ifo DICE Report, 2016, 13, (04), 41-47
15. Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?
    ifo Schnelldienst, 2016, 69, (11), 03-20
16. 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

17. Reform des Länderfinanzausgleichs
    Wirtschaftsdienst, 2015, 95, (10), 656-669 View citations (1)
18. Trust in government and fiscal adjustments
    International Tax and Public Finance, 2015, 22, (4), 663-682 View citations (6)
    See also Working Paper (2014)
19. Welfare and labor supply implications of tax competition for mobile labor
    Social Choice and Welfare, 2015, 45, (2), 457-477 View citations (8)
20. 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

21. Deflation in Südeuropa: Fluch oder Segen? Wie sollte die EZB reagieren?
    ifo Schnelldienst, 2014, 67, (10), 03-15
22. Einschätzungen zu Promotion und Postdoktorandenzeit
    Perspektiven der Wirtschaftspolitik, 2014, 15, (3), 256-270 View citations (1)
23. Euro membership and fiscal reaction functions
    International Tax and Public Finance, 2014, 21, (4), 598-613 View citations (21)
    See also Working Paper (2013)
24. Private Investoren für öffentliche Projekte: Schattenhaushalt oder Notwendigkeit?
    ifo Schnelldienst, 2014, 67, (22), 03-08

2012

25. 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

26. 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

27. 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)
28. 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

29. A Note on Local Public Investment and Debt Limitation in a Federation*
    Finnish Economic Papers, 2009, 22, (1), 3-8 View citations (2)
30. 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)
31. Corporate governance and pay for performance: evidence from Germany
    Economics of Governance, 2009, 10, (1), 1-26 View citations (4)
32. 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

33. 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)
34. Delayed integration as a possible remedy for the race to the bottom
    Journal of Urban Economics, 2007, 61, (3), 565-575 View citations (8)
35. 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

36. 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

37. 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
38. 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)
39. Second degree price discrimination and natural monopoly
    Bulletin of Economic Research, 2004, 56, (2), 189-200 View citations (2)
40. Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
    ifo Schnelldienst, 2004, 57, (11), 03-10

2002

41. Besteuerung multinationaler Unternehmen - wie sind die Vorschläge der EU-Kommission zu bewerten?
    ifo Schnelldienst, 2002, 55, (02), 3-11
42. 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

43. 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)
44. Tariff jumping foreign investment and capital taxation
    Journal of International Economics, 2001, 53, (1), 223-230 View citations (7)
    See also Working Paper (2000)
45. Tax Competition and Transfer Pricing Disputes
    FinanzArchiv: Public Finance Analysis, 2001, 58, (1), 1-11 View citations (28)

2000

46. 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

47. 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)
48. Trade, Multinationals, and Transfer Pricing Regulations
    Canadian Journal of Economics, 1999, 32, (3), 817-844 View citations (21)
    See also Working Paper (1998)
49. ifo Vorschlag zur Steuerreform
    ifo Schnelldienst, 1999, 52, (18), 03-18 View citations (15)

1998

50. Foreign profits and domestic investment
    Journal of Public Economics, 1998, 69, (3), 451-463 View citations (15)

1997

51. Dinkies' and Housewives: The Regulation of Shopping Hours
    Kyklos, 1997, 50, (4), 539-559 View citations (8)
52. 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

53. Anti-tax-avoidance provisions and the size of foreign direct investment
    International Tax and Public Finance, 1996, 3, (1), 67-81 View citations (41)
54. Fighting international tax avoidance
    Fiscal Studies, 1996, 17, (1), 37-58 View citations (46)

Books

2010

1. The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, vol 1
   MIT Press Books, The MIT Press View citations (147)

2003

2. 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

1. FinanzArchiv: Public Finance Analysis
   Mohr Siebeck, Tübingen