CESifo Working Paper Series

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154: The Pay-as-you-go Pension System as a Fertility Insurance and Enforcement Device

Hans-Werner Sinn

153: European Integration and the Future of the Welfare State

Hans-Werner Sinn

152: Trade, Multinationals and Transfer Pricing Regulations

Guttorm Schjelderup, Alfons J. Weichenrieder and Alfons Weichenrieder

151: Pollution, Factor Taxation and Unemployment

Erkki Koskela, Ronnie Schöb and Hans-Werner Sinn

150: Ethnic Norms and their Transformation through Reputational Cascades

Timur Kuran

149: Monetary and Fiscal Unification in the EU: A Stylized Analysis

Bas van Aarle, Florence Huart and Bas Van Aarle

148: Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax

David Bradford

147: Individual vs. Joint Taxation in Models with Household Production

Patricia F. Apps and Ray Rees

146: On the Taxation of Trade Within and Between Households

Patricia F. Apps and Ray Rees

145: The Optimal Taxation of Couples

Patricia F. Apps and Ray Rees

144: Valuation of Irreversible Entry Options under Uncertainty and Taxation

Luis Alvarez and Vesa Kanniainen

143: Payroll Taxes vs. Wage Taxes: Non-Equivalence Results

Erkki Koskela and Ronnie Schöb

142: Redistribution and the Marginal Cost of Public Funds

Agnar Sandmo

141: The Value of Children and Immigrants in a Pay-as-you-go Pension System: A Proposal for a Partial Transition to a Funded System

Hans-Werner Sinn

140: The Allocation of Publicly-Funded Biomedical Research

Frank Lichtenberg

139: Does Voluntary Participation Undermine the Coase Theorem?

Avinash Dixit and Mancur Olson

138: Inefficient Household Decisions and Efficient Markets

Hans Haller

137: Ideology, Tactics, and Efficiency in Redistributive Politics

Avinash Dixit and John Londregan

136: Separation of Powers and Political Accountability

Torsten Persson, Gérard Roland and Guido Tabellini

135: What Happens when Inflation Targets Change?

Peter Stemp and Peter J. Stemp

134: Eurowinners and Eurolosers: The Distribution of Seignorage Wealth in EMU

Hans-Werner Sinn and Holger Feist

133: Large Shareholders, Private Benefits of Control, and Optimal Schemes of Privatization

Francesca Cornelli and David D. Li

132: Deutschland im Steuerwettbewerb (Germany Faces Tax Competition)

Hans-Werner Sinn

131: A State within the State? An Event Study on the Bundesbank

Helge Berger, Jakob de Haan and Jakob de Haan

130: Market Structure and the Timing of Technology Adoption with Network Externalities

Jay Choi and Marcel Thum

129: Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe

Hans-Werner Sinn, Alfons J. Weichenrieder and Alfons Weichenrieder

128: The Influence of Income Tax Rules on Insurance Reserves

David Bradford and Kyle D. Logue

127: On the Uses of Benefit-Cost Reasoning in Choosing Policy Toward Global Climate Change

David Bradford

126: Investment Behaviour under Knightian Uncertainty - An Evolutionary Approach

Terje Lensberg

125: Tax Evasion and the Optimal Tax Treatment of Foreign-Source Income

John Douglas Wilson and Xiwen Fan

124: Market Structure in Banking and Debt-Financed Project Risks

Erkki Koskela and Rune Stenbacka

123: Incomplete Capital Markets, Wage Formation and Stabilization Policy

Torben Andersen

122: Tax Burden and Migration: A Political Economy Perspective

Assaf Razin and Efraim Sadka

121: The Algebra of Government Debt

Helmut Frisch and Franz X. Hof

120: Truth or Consequences? Enforcing Pollution Standards

John Livernois and C.J. McKenna

119: Why Did All but Two OECD Countries Initiate Tax Reform from 1986 to 1990?

Mark Hallerberg and Scott Basinger

118: Fixing Capital Gains, Symmetry, Consistency and Correctness in the Taxation of Financial Instruments

David Bradford

117: International Implications of German Unification

Hans-Werner Sinn

116: Tail Index and Quantile Estimation with Very High Frequency Data

Casper De Vries, Jon Danielsson and de Vries Casper G

115: Gains from Restricted Openings of Trade

Wolfgang Mayer

114: Constant Consumption and the Economic Depreciation of Natural Capital: The Non-Autonomous Case

Ngo Long and John M. Hartwick

113: American Macroeconomics between World War I and The Depression

David Laidler

112: More Equal but Less Mobile?

Andrea Ichino, Aldo Rustichini and Daniele Checchi

111: Incentives in the Welfare-State

Assar Lindbeck

110: Economic Dynamics with Learning: New Stability Results

Seppo Honkapohja and George Evans

109: Convergence of Learning Algorithms without a Projection Facility

Seppo Honkapohja and George Evans

108: Growing Into Work

David Blanchflower and Richard Freeman

107: Green Taxes: A Note on the Double Dividend and the Optimal Tax Rate

Vidar Christiansen

106: Alleviating Unemployment: The Case for Green Tax Reforms

Erkki Koskela and Ronnie Schöb

105: On the Calculation of Marginal Effects in the Bivariate Probit Model

Louis Christofides, Thanasis Stengos and Robert Swidinsky

104: Characterization of the Price Behaviour of International Dual Stocks: An Error Correction Approach

Uri Ben-Zion, Shmuel Hauser and Offer Lieberman

103: The Subsidiarity Principle and Market Failure in Systems Competition

Hans-Werner Sinn

102: Social Insurance, Incentives and Risk Taking

Hans-Werner Sinn

101: Internalizing Externalities in Second-Best Tax Systems

Gerhard Orosel and Ronnie Schöb

100: Four Studies in Theoretical Spatial Economics

Jean Paelinck

99: Institutional Economics: What Future Course?

Bruno Frey

98: On the Heckscher-Ohlin Analysis and the Gains from Trade with Profit-Maximizing and Labour-Managed Firms

Makoto Tawada and Koji Shimomura

97: Trade and Gains from Trade between Profit-Maximizing and Labour-Managed Countries with Imperfect Competition

Makoto Tawada and Shigemi Yabuuchi

96: Internationally Mobile Firms and Tax Policy

Guttorm Schjelderup, Kare P. Hagen and Petter Osmundsen

95: The Multinational Firm, Transfer Pricing and the Nature of Competition

Guttorm Schjelderup and Lars Sørgard

94: The Malmquist Total Factor Productivity Index: Some Remarks

Rolf Färe, Shawna Grosskopf and Pontus Roos

93: Effects of Tariff on International Mixed Duopoly with Several Markets

Koji Okuguchi

92: Does Competition Make Loan Markets More Fragile?

Erkki Koskela and Rune Stenbacka

91: Tax Progression, Structure of Labour Taxation and Employment

Erkki Koskela and Pasi Holm

90: The All-pay Auction with Complete Information

Michael Baye, Dan Kovenock, Casper De Vries and de Vries Casper G

89: Capital Structure and Product Market Behavior: An Examination of Plant Exit and Investment Decisions

Dan Kovenock and Gordon Phillips

88: Information Rent and the Holdup Problem: Is Private Information Prior to Investment Valuable?

Michaela Erbenova and Steinar Vagstad

87: Output, Political Uncertainty, and Stock Market Fluctuations: Germany, 1890 - 1940

George Bittlingmayer

86: Intertemporal Population Ethics: Critical-Level Utilitarian Principles

Charles Blackorby, Walter Bossert and David Donaldson

85: Competing for Claims to Property

Stergios Skaperdas and Constantinos Syropoulos

84: Preemptive R&D, Rent Dissipation and the "Leverage Theory"

Jay Choi

83: Money, Interest Rate Spreads, and Economic Activity

Christine Sauer and Joachim Scheide

82: Public Finance and Finanzwissenschaft Traditions Compared

Richard Musgrave

81: Industry Investment and Regulation

George Bittlingmayer

80: Price Uncertainty and Investment Behavior of Corporate Management under Risk Aversion and Preference for Prudence

Vesa Kanniainen

79: A Filtering Model with Steady-State Housing

Richard Arnott and Ralph M. Braid

78: Theory of Dynamic Portfolio Choice for Survival Under Uncertainty

Santanu Roy

77: Limited Intertemporal Commitment and Job Design

Trond Olsen and Gaute Torsvik

76: The Genealogy of Modern Theoretical Public Economics: From First Best to Second Best

Roger Guesnerie

75: The Weitzman Foundation of NNP with Non-constant Interest Rates

Geir Asheim

74: Environmental Taxation and the "Double Dividend": A Reader's Guide

Lawrence H. Goulder

73: Hotelling Confronts CAPM: A Test of the Theory of Exhaustible Resources

Margaret Slade and Henry Thille

72: Transaction Cost Economics and Contractual Relations

Maria E. Maher

71: Fiscal Policy and Consumption: New Evidence from the United States

Julia Darby and Jim Malley

70: Vertical Restraints and Interbrand Competition

Tommy Gabrielsen and Lars Sørgard

69: The Italian Continuous Time Model: Results of the Nonlinear Estimation

Giancarlo Gandolfo, Pier Carlo Padoan, Giuseppe De Arcangelis and Clifford R. Wymer

68: The Real Exchange Rates of Germany

Karlhans Sauernheimer and Jerome Stein

67: Schlingerkurs - Lohnpolitik und Investitionsförderung in den neuen Bundesländern

Hans-Werner Sinn

66: Optimal Gambling Strategies

Martin Beckmann

65: A Theory of the Welfare State

Hans-Werner Sinn

64: The Chaotic Duopolists

Tönu Puu

63: The Chaotic Monopolist

Tönu Puu

62: Adam Smith and the Welfare Cost of Optimism

Jürg Niehans

61: Sustainability and Constant Consumption Paths in Open Economies with Exhaustible Resources

John M. Hartwick

60: Culture and its Relationship to Economic Change

Eric L. Jones

59: Technology Choice, Overtaking and Comparative Advantage

Ronald Jones and Michihiro Ohyama

58: The Desire for Land: Strategic Lending with Adverse Selection

Clive Bell and Gerhard Clemenz

57: Tax Competition and Leviathan

Jeremy Edwards and Michael Keen

56: Consequences of Environmental Tax Reform for Involuntary Unemployment and Welfare

Lans Bovenberg and Frederick (Rick) van der Ploeg

55: Non Convexities, Labor Hoarding, Technology Shocks, and Procyclical Productivity: A Structural Econometric Approach

Bob Chirinko