| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States |
0 |
0 |
0 |
79 |
0 |
2 |
3 |
285 |
| Anti Profit-Shifting Rules and Foreign Direct Investment |
0 |
0 |
1 |
113 |
1 |
2 |
9 |
352 |
| Central wage bargaining and local wage flexibility: evidence from the entire wage distribution |
0 |
0 |
0 |
54 |
0 |
1 |
1 |
262 |
| Cities in Fiscal Equalization |
1 |
1 |
1 |
85 |
1 |
2 |
3 |
228 |
| City Competition for the Creative Class |
0 |
0 |
0 |
25 |
2 |
2 |
4 |
101 |
| City Competition for the Creative Class |
0 |
0 |
0 |
42 |
0 |
3 |
4 |
87 |
| Commercial Land Use and Interjurisdictional Competition |
0 |
0 |
0 |
30 |
2 |
5 |
5 |
47 |
| Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution |
0 |
1 |
4 |
76 |
1 |
2 |
11 |
143 |
| Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany |
0 |
1 |
1 |
203 |
0 |
1 |
3 |
1,340 |
| Die Zukunft der EU-Finanzen: Arbeitspapiere im Rahmen des BMF-Forschungsvorhabens fe 1/14 |
0 |
0 |
0 |
2 |
1 |
2 |
2 |
12 |
| Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany |
0 |
0 |
0 |
46 |
1 |
1 |
1 |
34 |
| Does active labour market policy affect structural unemployment? An empirical investigation for West German regions, 1986 to 1993 |
0 |
0 |
1 |
25 |
1 |
3 |
6 |
75 |
| Economic Effects of VAT Reform in Germany |
0 |
1 |
1 |
418 |
0 |
1 |
4 |
1,288 |
| Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
157 |
0 |
1 |
1 |
648 |
| Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
68 |
0 |
1 |
3 |
311 |
| Equalization Transfers and Dynamic Fiscal Adjustment: Results for German Municipalities and a US-German Comparison |
1 |
1 |
1 |
120 |
2 |
2 |
3 |
262 |
| Externalities, location, and regional development: Evidence from German district data |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
22 |
| FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services |
0 |
0 |
1 |
185 |
3 |
5 |
14 |
1,207 |
| Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany |
0 |
0 |
0 |
56 |
3 |
4 |
6 |
82 |
| Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions |
0 |
0 |
0 |
233 |
0 |
1 |
4 |
1,210 |
| Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer |
0 |
0 |
0 |
23 |
1 |
2 |
3 |
68 |
| Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
141 |
| Improvements and Future Challenges for the Research Infrastructure in Public Finance |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
128 |
| Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion? |
0 |
2 |
2 |
25 |
1 |
3 |
7 |
24 |
| Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft |
0 |
0 |
0 |
13 |
1 |
1 |
1 |
196 |
| Intercompany Loans and Profit Shifting – Evidence from Company-Level Data |
1 |
1 |
2 |
343 |
4 |
7 |
14 |
1,578 |
| Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data |
0 |
0 |
0 |
264 |
5 |
6 |
8 |
925 |
| Komplementäre Standortentscheidungen und die räumliche Verteilung der Produktion |
0 |
0 |
0 |
5 |
3 |
3 |
3 |
27 |
| Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions |
0 |
0 |
0 |
436 |
3 |
5 |
8 |
1,650 |
| Land Use and Fiscal Competition |
0 |
0 |
0 |
15 |
0 |
0 |
2 |
25 |
| Local Business Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
0 |
44 |
0 |
2 |
3 |
167 |
| Local Business Taxation and Competition for Capital: The Choice of the Tax Rate |
1 |
1 |
1 |
386 |
2 |
3 |
4 |
1,083 |
| Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
0 |
51 |
1 |
1 |
1 |
152 |
| Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders |
0 |
0 |
0 |
106 |
0 |
0 |
1 |
411 |
| Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders |
0 |
0 |
0 |
67 |
1 |
2 |
3 |
303 |
| Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
11 |
| Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders |
0 |
0 |
0 |
0 |
3 |
3 |
5 |
10 |
| Local Determinants of Crime: Distinguishing between Resident and Non-resident Offenders |
0 |
0 |
1 |
21 |
2 |
3 |
9 |
123 |
| Local determination of the crime: distinguishing between resident and non-resident offenders |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
| Local wages and sectoral wage bargaining in Germany |
0 |
0 |
0 |
2 |
4 |
5 |
6 |
31 |
| Lokale Determinanten der Kriminalität und Tätermobilität: eine empirische Studie mit Gemeindedaten |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
11 |
| Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells |
0 |
0 |
0 |
25 |
1 |
3 |
3 |
126 |
| Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
3 |
| Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen - Aktualisierung |
0 |
0 |
0 |
2 |
0 |
0 |
3 |
7 |
| Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs |
0 |
0 |
0 |
10 |
1 |
3 |
6 |
27 |
| Public Sector Centralization and Productivity Growth: Reviewing the German Experience |
0 |
0 |
0 |
141 |
2 |
3 |
6 |
892 |
| Quality of Life in the Regions - Results for German Counties |
0 |
0 |
0 |
133 |
2 |
4 |
5 |
884 |
| Reform der Gemeindefinanzen |
0 |
0 |
0 |
92 |
1 |
4 |
6 |
254 |
| Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany |
0 |
0 |
0 |
114 |
0 |
0 |
2 |
948 |
| Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen |
0 |
0 |
3 |
115 |
1 |
1 |
5 |
550 |
| Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance |
0 |
2 |
5 |
294 |
2 |
6 |
12 |
759 |
| Spatial Implications of Minimum Wages |
0 |
1 |
1 |
95 |
1 |
9 |
13 |
330 |
| Stabilisierungsbeitrag der Finanzpolitik |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
26 |
| Steuerflucht und Steueroasen |
0 |
0 |
0 |
0 |
6 |
8 |
10 |
110 |
| Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany |
0 |
0 |
1 |
105 |
1 |
2 |
9 |
395 |
| Strategic Consolidation under Formula Apportionment |
0 |
0 |
0 |
35 |
1 |
3 |
3 |
134 |
| Strategic Consolidation under Formula Apportionment |
0 |
0 |
0 |
66 |
0 |
2 |
4 |
355 |
| Subsidies for Energy Efficient Appliances: Program Design and Consumer Response |
0 |
0 |
0 |
14 |
0 |
1 |
4 |
38 |
| Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects |
1 |
1 |
1 |
75 |
1 |
3 |
3 |
147 |
| Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries |
0 |
0 |
0 |
23 |
2 |
3 |
4 |
28 |
| Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals |
0 |
0 |
0 |
64 |
0 |
1 |
1 |
223 |
| Tax incentives and the location of FDI: evidence from a panel of German multinationals |
0 |
0 |
0 |
405 |
1 |
2 |
4 |
1,176 |
| Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals |
0 |
0 |
0 |
268 |
4 |
7 |
9 |
892 |
| Taxation and capital structure choice: evidence from a panel of German multinationals |
0 |
0 |
1 |
154 |
2 |
3 |
5 |
477 |
| Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’ |
1 |
1 |
3 |
27 |
4 |
4 |
12 |
46 |
| The Dynamics of Municipal Fiscal Adjustment |
0 |
0 |
0 |
226 |
3 |
6 |
7 |
543 |
| The Dynamics of Municipal Fiscal Adjustment |
0 |
0 |
2 |
97 |
0 |
1 |
3 |
293 |
| The Dynamics of Municipal Fiscal Adjustment |
0 |
0 |
0 |
88 |
1 |
2 |
2 |
321 |
| The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables |
0 |
1 |
2 |
58 |
1 |
3 |
9 |
122 |
| The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions |
0 |
0 |
0 |
324 |
1 |
2 |
4 |
1,259 |
| The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions |
0 |
0 |
0 |
190 |
2 |
2 |
2 |
813 |
| The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions |
0 |
0 |
0 |
492 |
0 |
1 |
10 |
2,320 |
| The Incentive Effect of Fiscal Equalization Transfers on Tax Policy |
0 |
0 |
1 |
245 |
0 |
2 |
8 |
835 |
| The Incentive Effect of Fiscal Equalization Transfers on Tax Policy |
0 |
0 |
0 |
366 |
1 |
3 |
9 |
993 |
| The Role of the Corporate Income Tax as an Automatic Stabilizer |
0 |
0 |
0 |
235 |
2 |
4 |
4 |
1,150 |
| The impact of taxes and public spending on the location of FDI: evidence from FDI-flows within Europe |
0 |
0 |
2 |
238 |
0 |
3 |
7 |
825 |
| The impact of thin-capitalization rules on multinationals' financing and investment decisions |
0 |
0 |
1 |
281 |
0 |
1 |
3 |
1,017 |
| The new Laender as an industry location in unified Germany |
0 |
0 |
0 |
2 |
1 |
2 |
2 |
36 |
| WTO Membership and the Shift to Consumption Taxes |
0 |
0 |
0 |
17 |
1 |
1 |
2 |
44 |
| WTO Membership and the Shift to Consumption Taxes |
0 |
0 |
0 |
21 |
3 |
4 |
5 |
77 |
| Welfare Cost of the Real Estate Transfer Tax |
0 |
0 |
1 |
55 |
2 |
2 |
7 |
86 |
| Welfare Cost of the Real Estate Transfer Tax |
0 |
0 |
0 |
82 |
5 |
6 |
11 |
205 |
| Why Pay More? Tax Planning of Married Couples |
0 |
1 |
1 |
38 |
2 |
5 |
6 |
53 |
| Wie gut sind Prognosen?: Eine Überprüfung der Vorhersagen der Gemeinschaftsdiagnose und des DIW am Beispiel des BSP |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
72 |
| Zur Reform der Einlagensicherung: Elemente einer anreizkompatiblen Europäischen Rückversicherung |
0 |
0 |
0 |
19 |
5 |
5 |
6 |
44 |
| Total Working Papers |
6 |
16 |
42 |
9,210 |
117 |
223 |
413 |
34,998 |