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) CESifo, (more information at EDIRC) WU Wirtschaftsuniversität Wien (WU Vienna University of Economics and Business), (more information at EDIRC)

Access statistics for papers by Alfons J. Weichenrieder.

Last updated 2024-09-06. Update your information in the RePEc Author Service.

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Working Papers

2024

1. Retained earnings, foreign portfolio ownership, and the German current account: A firm-level approach
   Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL) View citations (2)
   Also in Darmstadt Discussion Papers in Economics, Darmstadt University of Technology, Department of Law and Economics (2024) View citations (2)
   See also Journal Article Retained Earnings, Foreign Portfolio Ownership, and the German Current Account: A Firm-Level Approach, German Economic Review, De Gruyter (2024) View citations (2) (2024)

2023

2. Retained Earnings and Foreign Portfolio Ownership: Implications for the Current Account Debate
   Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz
   Also in SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2023)
3. Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions
   CESifo Working Paper Series, CESifo

2022

4. A note on the role of monetary policy when natural gas supply is inelastic
   SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE
5. Is There a Green Dividend of National Redistribution?
   CESifo Working Paper Series, CESifo
   See also Journal Article Is there a Green Dividend of National Redistribution?, The Journal of Economic Inequality, Springer (2024) (2024)
6. Russia today: The Russian invasion of Ukraine and Russia's public finances
   SAFE Policy Letters, Leibniz Institute for Financial Research SAFE

2021

7. C and S corporation banks: Did Trump's tax reform lead to differential effects?
   SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE
8. Corporate Income Tax, IP Boxes and the Location of R&D
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article Corporate income tax, IP boxes and the location of R&D, International Tax and Public Finance, Springer (2024) (2024)

2020

9. Corona-Bonds und ihre Alternativen
   SAFE Policy Letters, Leibniz Institute for Financial Research SAFE View citations (7)
10. 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)
11. 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)
12. Inflation, Inflationsmessung und Zentralbankpolitik
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
    See also Journal Article Inflation, Inflationsmessung und Zentralbankpolitik, Wirtschaftsdienst, Springer (2020) (2020)
13. Pro-Rich Inflation and Optimal Income Taxation
    CESifo Working Paper Series, CESifo
    See also Journal Article Pro-rich Inflation and Optimal Income Taxation, Public Finance Review (2021) (2021)

2019

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

2018

15. Digitalization and taxation: Beware ad hoc measures
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
16. 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 (5)
    Also in CESifo Working Paper Series, CESifo (2018) View citations (5)
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2018) View citations (5)
    See also Journal Article Pro-rich inflation in Europe: Implications for the measurement of inequality, German Economic Review, De Gruyter (2020) View citations (13) (2020)

2017

17. Price and Quantity Effects of the German Real Estate Transfer Tax
    CESifo Working Paper Series, CESifo View citations (33)
    Also in VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association (2017) View citations (24)
18. Reformpläne bei der Grunderwerbsteuer
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE View citations (1)
19. 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

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

2015

21. A decentralization theorem of taxation
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
    See also Journal Article A Decentralization Theorem of Taxation, CESifo Economic Studies, CESifo Group (2016) View citations (2) (2016)
22. 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 Are tax havens good? Implications of the crackdown on secrecy, Journal of Economics, Springer (2019) View citations (4) (2019)
23. Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield
    CESifo Working Paper Series, CESifo View citations (10)
    Also in VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) View citations (9)
    See also Journal Article Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield, Environmental & Resource Economics, Springer (2021) View citations (4) (2021)
24. 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 (14)
    Also in SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2015) View citations (18)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2015) View citations (15)
25. Ein ESM Programm ist nicht zu rechtfertigen
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
26. Greece: Threatening recovery
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
27. On deficits and symmetries in a fiscal capacity
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
28. Stellungnahme zu den Plänen einer Erbschaftsteuerreform
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
29. 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

30. Energiewende, Butterberge und das Kiwi-in-Grönland-Problem
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
31. PPPs: Umgehung von Defizitregeln oder höhere Effizienz im Staatssektor?
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE
32. Trust in Government and Fiscal Adjustments
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association
    Also in SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2013)
    CESifo Working Paper Series, CESifo (2013)
    See also Journal Article Trust in government and fiscal adjustments, International Tax and Public Finance, Springer (2015) View citations (6) (2015)
33. 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 What Do We Know about the Tax Planning of German-based Multinational Firms?, ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2015) (2015)

2013

34. 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)
35. 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
    See also Journal Article Einschätzungen zu Promotion und Postdoktorandenzeit: Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik, Perspektiven der Wirtschaftspolitik, De Gruyter (2014) View citations (1) (2014)
36. 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 CESifo Working Paper Series, CESifo (2013) View citations (2)
    SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE (2013) View citations (2)
    See also Journal Article Euro membership and fiscal reaction functions, International Tax and Public Finance, Springer (2014) View citations (31) (2014)
37. Im Schatten der Lowflation
    SAFE Policy Letters, Leibniz Institute for Financial Research SAFE

2012

38. 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

39. 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

40. The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
    CESifo Working Paper Series, CESifo View citations (15)

2009

41. Control Rights, Pyramids, and the Measurement of Ownership Concentration
    Post-Print, HAL View citations (12)
    Also in MPRA Paper, University Library of Munich, Germany (2009) View citations (11)
    See also Journal Article Control rights, pyramids, and the measurement of ownership concentration, Journal of Economic Behavior & Organization, Elsevier (2009) View citations (12) (2009)
42. Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates
    CESifo Working Paper Series, CESifo View citations (7)
43. The Taxation of Passive Foreign Investment - Lessons from German Experience
    CESifo Working Paper Series, CESifo View citations (15)
    See also Journal Article The taxation of passive foreign investment: lessons from German experience, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2012) View citations (58) (2012)

2008

44. Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects, Fiscal Studies, Institute for Fiscal Studies (2010) View citations (10) (2010)
45. Taxes and the Efficiency Costs of Capital Distortions
    CESifo Working Paper Series, CESifo View citations (35)
46. Thin-Capitalization Rules and Company Responses Experience from German Legislation
    CESifo Working Paper Series, CESifo View citations (55)
47. What determines the use of holding companies and ownership chains?
    Working Papers, Oxford University Centre for Business Taxation View citations (37)

2007

48. Profit Shifting in the EU: Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (24)
    See also Journal Article Profit shifting in the EU: evidence from Germany, International Tax and Public Finance, Springer (2009) View citations (97) (2009)

2006

49. The Measurement of Firm Ownership and its Effect on Managerial Pay
    Working Papers CIE, Paderborn University, CIE Center for International Economics View citations (3)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (6)
50. 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

51. (Why) Do we need Corporate Taxation?
    CESifo Working Paper Series, CESifo View citations (27)
52. 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
53. Taxation and the Financial Structure of German Outbound FDI
    CESifo Working Paper Series, CESifo View citations (58)
54. Taxes and the Financial Structure of German Inward FDI
    Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel) View citations (40)
    Also in CESifo Working Paper Series, CESifo (2004) View citations (11)
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank (2005) View citations (48)
    See also Journal Article Taxes and the Financial Structure of German Inward FDI, Review of World Economics (Weltwirtschaftliches Archiv), Springer (2005) View citations (42) (2005)

2004

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

2002

57. Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
    CESifo Working Paper Series, CESifo View citations (49)

2000

58. Tariff Jumping Foreign Investment and Capital Taxation
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Tariff jumping foreign investment and capital taxation, Journal of International Economics, Elsevier (2001) View citations (7) (2001)

1999

59. How Efficient is a Contestable Natural Monopoly?
    CESifo Working Paper Series, CESifo View citations (1)
60. 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)
61. Public procurement in the presence of capital taxation
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research
    See also Journal Article Public procurement in the presence of capital taxation, Regional Science and Urban Economics, Elsevier (2001) View citations (8) (2001)

1998

62. Public Goods, Club Goods, and the Measurement of Crowding
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article Public Goods, Club Goods, and the Measurement of Crowding, Journal of Urban Economics, Elsevier (1999) View citations (21) (1999)
63. Trade, Multinationals and Transfer Pricing Regulations
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Trade, Multinationals, and Transfer Pricing Regulations, Canadian Journal of Economics, Canadian Economics Association (1999) View citations (23) (1999)

1997

64. 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 Foreign direct investment, political resentment and the privatization process in eastern Europe, Economic Policy, CEPR, CESifo, Sciences Po (1997) View citations (29) (1997)

Journal Articles

2024

1. Corporate income tax, IP boxes and the location of R&D
   International Tax and Public Finance, 2024, 31, (1), 203-242
   See also Working Paper Corporate Income Tax, IP Boxes and the Location of R&D, CESifo Working Paper Series (2021) View citations (2) (2021)
2. Is there a Green Dividend of National Redistribution?
   The Journal of Economic Inequality, 2024, 22, (1), 33-47
   See also Working Paper Is There a Green Dividend of National Redistribution?, CESifo Working Paper Series (2022) (2022)
3. Retained Earnings, Foreign Portfolio Ownership, and the German Current Account: A Firm-Level Approach
   German Economic Review, 2024, 25, (2), 127-145 View citations (2)
   See also Working Paper Retained earnings, foreign portfolio ownership, and the German current account: A firm-level approach, Publications of Darmstadt Technical University, Institute for Business Studies (BWL) (2024) View citations (2) (2024)

2023

4. Das Gezerre um den Industriestrompreis
   ifo Dresden berichtet, 2023, 30, (05), 22-24

2022

5. Should the global community welcome new oil discoveries?
   Journal of Economics, 2022, 137, (3), 255-278

2021

6. Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield
   Environmental & Resource Economics, 2021, 80, (3), 603-636 View citations (4)
   See also Working Paper Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield, CESifo Working Paper Series (2015) View citations (10) (2015)
7. Einmalige Vermögensabgaben?
   ifo Dresden berichtet, 2021, 28, (06), 26-27
8. Pro-rich Inflation and Optimal Income Taxation
   Public Finance Review, 2021, 49, (6), 815-844
   See also Working Paper Pro-Rich Inflation and Optimal Income Taxation, CESifo Working Paper Series (2020) (2020)

2020

9. Inflation, Inflationsmessung und Zentralbankpolitik
   Wirtschaftsdienst, 2020, 100, (11), 834-838
   See also Working Paper Inflation, Inflationsmessung und Zentralbankpolitik, SAFE Policy Letters (2020) (2020)
10. Pro-rich inflation in Europe: Implications for the measurement of inequality
    German Economic Review, 2020, 21, (1), 107-138 View citations (13)
    See also Working Paper Pro-rich Inflation in Europe: Implications for the Measurement of Inequality, VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy (2018) View citations (5) (2018)
11. The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?
    Empirica, 2020, 47, (3), 579-610 View citations (2)
12. 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

13. Are tax havens good? Implications of the crackdown on secrecy
    Journal of Economics, 2019, 127, (2), 147-160 View citations (4)
    See also Working Paper Are tax havens good? Implications of the crackdown on secrecy, SAFE Working Paper Series (2015) View citations (3) (2015)

2018

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

2017

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

2016

18. A Decentralization Theorem of Taxation
    CESifo Economic Studies, 2016, 62, (2), 289-300 View citations (2)
    See also Working Paper A decentralization theorem of taxation, SAFE Working Paper Series (2015) View citations (1) (2015)
19. Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry
    ifo DICE Report, 2016, 13, (04), 41-47
20. Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?
    ifo Schnelldienst, 2016, 69, (11), 03-20
21. 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

22. Reform des Länderfinanzausgleichs
    Wirtschaftsdienst, 2015, 95, (10), 656-669 View citations (1)
23. Trust in government and fiscal adjustments
    International Tax and Public Finance, 2015, 22, (4), 663-682 View citations (6)
    See also Working Paper Trust in Government and Fiscal Adjustments, VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy (2014) (2014)
24. Welfare and labor supply implications of tax competition for mobile labor
    Social Choice and Welfare, 2015, 45, (2), 457-477 View citations (9)
25. 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 What do we know about the tax planning of German-based multinational firms?, SAFE White Paper Series (2014) View citations (2) (2014)

2014

26. Deflation in Südeuropa: Fluch oder Segen? Wie sollte die EZB reagieren?
    ifo Schnelldienst, 2014, 67, (10), 03-15
27. Einschätzungen zu Promotion und Postdoktorandenzeit: Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik
    Perspektiven der Wirtschaftspolitik, 2014, 15, (3), 256-270 View citations (1)
    See also Working Paper Einschätzungen zu Promotion und Postdoktorandenzeit – Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik, MPRA Paper (2013) (2013)
28. Euro membership and fiscal reaction functions
    International Tax and Public Finance, 2014, 21, (4), 598-613 View citations (31)
    See also Working Paper Euro Membership and Fiscal Reaction Functions, VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order (2013) View citations (2) (2013)
29. Private Investoren für öffentliche Projekte: Schattenhaushalt oder Notwendigkeit?
    ifo Schnelldienst, 2014, 67, (22), 03-08

2012

30. 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 (58)
    Also in Canadian Journal of Economics, 2012, 45, (4), 1504-1528 (2012) View citations (70)
    See also Working Paper The Taxation of Passive Foreign Investment - Lessons from German Experience, CESifo Working Paper Series (2009) View citations (15) (2009)

2011

31. 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 (53)

2010

32. 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)
33. Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects
    Fiscal Studies, 2010, 31, (1), 151-170 View citations (10)
    See also Working Paper Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects, CESifo Working Paper Series (2008) View citations (4) (2008)

2009

34. A Note on Local Public Investment and Debt Limitation in a Federation*
    Finnish Economic Papers, 2009, 22, (1), 3-8 View citations (2)
35. 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 Control Rights, Pyramids, and the Measurement of Ownership Concentration, Post-Print (2009) View citations (12) (2009)
36. Corporate governance and pay for performance: evidence from Germany
    Economics of Governance, 2009, 10, (1), 1-26 View citations (4)
37. Profit shifting in the EU: evidence from Germany
    International Tax and Public Finance, 2009, 16, (3), 281-297 View citations (97)
    See also Working Paper Profit Shifting in the EU: Evidence from Germany, CESifo Working Paper Series (2007) View citations (24) (2007)

2007

38. Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004
    Perspektiven der Wirtschaftspolitik, 2007, 8, (3), 221-241 View citations (1)
39. Delayed integration as a possible remedy for the race to the bottom
    Journal of Urban Economics, 2007, 61, (3), 565-575 View citations (9)
40. 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

41. Taxes and the Financial Structure of German Inward FDI
    Review of World Economics (Weltwirtschaftliches Archiv), 2005, 141, (4), 670-692 View citations (42)
    See also Working Paper Taxes and the Financial Structure of German Inward FDI, Kiel Working Papers (2005) View citations (40) (2005)

2004

42. 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
43. Ownership Concentration and Share Valuation
    German Economic Review, 2004, 5, (2), 143-171 View citations (19)
    Also in German Economic Review, 2004, 5, (2), 143-171 (2004) View citations (24)
44. Second degree price discrimination and natural monopoly
    Bulletin of Economic Research, 2004, 56, (2), 189-200 View citations (2)
45. Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
    ifo Schnelldienst, 2004, 57, (11), 03-10

2002

46. Besteuerung multinationaler Unternehmen - wie sind die Vorschläge der EU-Kommission zu bewerten?
    ifo Schnelldienst, 2002, 55, (02), 3-11
47. 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 (6)

2001

48. 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 Public procurement in the presence of capital taxation, ZEW Discussion Papers (1999) (1999)
49. Tariff jumping foreign investment and capital taxation
    Journal of International Economics, 2001, 53, (1), 223-230 View citations (7)
    See also Working Paper Tariff Jumping Foreign Investment and Capital Taxation, CESifo Working Paper Series (2000) View citations (1) (2000)
50. Tax Competition and Transfer Pricing Disputes
    FinanzArchiv: Public Finance Analysis, 2001, 58, (1), 1-11 View citations (28)

2000

51. 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

52. Public Goods, Club Goods, and the Measurement of Crowding
    Journal of Urban Economics, 1999, 46, (1), 69-79 View citations (21)
    See also Working Paper Public Goods, Club Goods, and the Measurement of Crowding, CESifo Working Paper Series (1998) View citations (2) (1998)
53. Trade, Multinationals, and Transfer Pricing Regulations
    Canadian Journal of Economics, 1999, 32, (3), 817-844 View citations (23)
    See also Working Paper Trade, Multinationals and Transfer Pricing Regulations, CESifo Working Paper Series (1998) View citations (1) (1998)
54. ifo Vorschlag zur Steuerreform
    ifo Schnelldienst, 1999, 52, (18), 03-18 View citations (14)

1998

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

1997

56. Dinkies' and Housewives: The Regulation of Shopping Hours
    Kyklos, 1997, 50, (4), 539-559 View citations (8)
57. Foreign direct investment, political resentment and the privatization process in eastern Europe
    Economic Policy, 1997, 12, (24), 178-210 View citations (29)
    See also Working Paper Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe, CESifo Working Paper Series (1997) View citations (36) (1997)

1996

58. Anti-tax-avoidance provisions and the size of foreign direct investment
    International Tax and Public Finance, 1996, 3, (1), 67-81 View citations (44)
59. Fighting international tax avoidance
    Fiscal Studies, 1996, 17, (1), 37-58 View citations (47)

Books

2010

1. The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, vol 1
   MIT Press Books, The MIT Press View citations (155)

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