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12 months |
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Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States |
0 |
0 |
0 |
79 |
0 |
0 |
2 |
282 |
Anti Profit-Shifting Rules and Foreign Direct Investment |
0 |
1 |
3 |
113 |
1 |
5 |
13 |
348 |
Central wage bargaining and local wage flexibility: evidence from the entire wage distribution |
0 |
0 |
1 |
54 |
0 |
0 |
3 |
261 |
Cities in Fiscal Equalization |
0 |
0 |
1 |
84 |
0 |
0 |
1 |
225 |
City Competition for the Creative Class |
0 |
0 |
1 |
25 |
2 |
2 |
3 |
99 |
City Competition for the Creative Class |
0 |
0 |
0 |
42 |
0 |
0 |
0 |
83 |
Commercial Land Use and Interjurisdictional Competition |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
42 |
Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution |
0 |
3 |
7 |
75 |
0 |
5 |
13 |
137 |
Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany |
0 |
0 |
0 |
202 |
0 |
0 |
3 |
1,337 |
Die Zukunft der EU-Finanzen: Arbeitspapiere im Rahmen des BMF-Forschungsvorhabens fe 1/14 |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
10 |
Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany |
0 |
0 |
1 |
46 |
0 |
0 |
1 |
33 |
Does active labour market policy affect structural unemployment? An empirical investigation for West German regions, 1986 to 1993 |
0 |
0 |
1 |
24 |
0 |
0 |
1 |
69 |
Economic Effects of VAT Reform in Germany |
0 |
0 |
1 |
417 |
0 |
1 |
5 |
1,285 |
Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
157 |
0 |
0 |
1 |
647 |
Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
68 |
1 |
1 |
1 |
309 |
Equalization Transfers and Dynamic Fiscal Adjustment: Results for German Municipalities and a US-German Comparison |
0 |
0 |
2 |
119 |
1 |
1 |
3 |
260 |
Externalities, location, and regional development: Evidence from German district data |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
21 |
FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services |
1 |
1 |
3 |
185 |
2 |
7 |
54 |
1,200 |
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany |
0 |
0 |
2 |
56 |
0 |
0 |
5 |
76 |
Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions |
0 |
0 |
0 |
233 |
1 |
1 |
1 |
1,207 |
Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer |
0 |
0 |
3 |
23 |
0 |
0 |
6 |
65 |
Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen |
0 |
0 |
0 |
20 |
0 |
1 |
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 |
0 |
0 |
23 |
1 |
3 |
5 |
20 |
Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
195 |
Intercompany Loans and Profit Shifting – Evidence from Company-Level Data |
0 |
0 |
1 |
341 |
0 |
3 |
7 |
1,567 |
Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data |
0 |
0 |
2 |
264 |
1 |
1 |
7 |
918 |
Komplementäre Standortentscheidungen und die räumliche Verteilung der Produktion |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
24 |
Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions |
0 |
0 |
1 |
436 |
0 |
2 |
5 |
1,644 |
Land Use and Fiscal Competition |
0 |
0 |
0 |
15 |
0 |
1 |
3 |
24 |
Local Business Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
0 |
44 |
0 |
0 |
2 |
164 |
Local Business Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
2 |
385 |
1 |
1 |
4 |
1,080 |
Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
1 |
51 |
0 |
0 |
1 |
151 |
Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders |
0 |
0 |
0 |
67 |
0 |
1 |
1 |
301 |
Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders |
0 |
0 |
0 |
106 |
0 |
0 |
0 |
410 |
Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
Local Determinants of Crime: Distinguishing between Resident and Non-resident Offenders |
0 |
0 |
0 |
20 |
1 |
2 |
2 |
116 |
Local determination of the crime: distinguishing between resident and non-resident offenders |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
Local wages and sectoral wage bargaining in Germany |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
25 |
Lokale Determinanten der Kriminalität und Tätermobilität: eine empirische Studie mit Gemeindedaten |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
9 |
Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells |
0 |
0 |
0 |
25 |
0 |
0 |
0 |
123 |
Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen - Aktualisierung |
0 |
0 |
0 |
2 |
1 |
2 |
3 |
6 |
Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs |
0 |
0 |
1 |
10 |
0 |
0 |
4 |
21 |
Public Sector Centralization and Productivity Growth: Reviewing the German Experience |
0 |
0 |
1 |
141 |
1 |
1 |
6 |
887 |
Quality of Life in the Regions - Results for German Counties |
0 |
0 |
0 |
133 |
0 |
0 |
0 |
879 |
Reform der Gemeindefinanzen |
0 |
0 |
1 |
92 |
1 |
1 |
2 |
249 |
Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany |
0 |
0 |
0 |
114 |
1 |
1 |
1 |
947 |
Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen |
0 |
2 |
2 |
114 |
0 |
2 |
3 |
547 |
Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance |
0 |
0 |
3 |
289 |
0 |
1 |
9 |
748 |
Spatial Implications of Minimum Wages |
0 |
0 |
0 |
94 |
0 |
2 |
2 |
319 |
Stabilisierungsbeitrag der Finanzpolitik |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25 |
Steuerflucht und Steueroasen |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
102 |
Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany |
0 |
1 |
3 |
105 |
3 |
4 |
16 |
390 |
Strategic Consolidation under Formula Apportionment |
0 |
0 |
0 |
66 |
0 |
1 |
1 |
352 |
Strategic Consolidation under Formula Apportionment |
0 |
0 |
0 |
35 |
0 |
0 |
0 |
131 |
Subsidies for Energy Efficient Appliances: Program Design and Consumer Response |
0 |
0 |
0 |
14 |
0 |
0 |
3 |
34 |
Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects |
0 |
0 |
0 |
74 |
0 |
0 |
1 |
144 |
Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries |
0 |
0 |
0 |
23 |
0 |
0 |
0 |
24 |
Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals |
0 |
0 |
1 |
64 |
0 |
0 |
1 |
222 |
Tax incentives and the location of FDI: evidence from a panel of German multinationals |
0 |
0 |
0 |
405 |
0 |
0 |
2 |
1,172 |
Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals |
0 |
0 |
0 |
268 |
1 |
1 |
2 |
884 |
Taxation and capital structure choice: evidence from a panel of German multinationals |
0 |
0 |
0 |
153 |
0 |
0 |
1 |
472 |
Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’ |
0 |
0 |
1 |
24 |
0 |
3 |
12 |
37 |
The Dynamics of Municipal Fiscal Adjustment |
0 |
1 |
1 |
96 |
0 |
1 |
1 |
291 |
The Dynamics of Municipal Fiscal Adjustment |
0 |
0 |
1 |
226 |
0 |
0 |
1 |
536 |
The Dynamics of Municipal Fiscal Adjustment |
0 |
0 |
1 |
88 |
0 |
0 |
2 |
319 |
The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables |
0 |
0 |
1 |
56 |
0 |
0 |
6 |
113 |
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions |
0 |
0 |
0 |
324 |
0 |
2 |
4 |
1,257 |
The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions |
0 |
0 |
0 |
190 |
0 |
0 |
0 |
811 |
The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions |
0 |
0 |
1 |
492 |
1 |
1 |
3 |
2,311 |
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy |
0 |
1 |
1 |
245 |
1 |
6 |
6 |
833 |
The Incentive Effect of Fiscal Equalization Transfers on Tax Policy |
0 |
0 |
1 |
366 |
0 |
3 |
6 |
987 |
The Role of the Corporate Income Tax as an Automatic Stabilizer |
0 |
0 |
0 |
235 |
0 |
0 |
1 |
1,146 |
The impact of taxes and public spending on the location of FDI: evidence from FDI-flows within Europe |
0 |
0 |
0 |
236 |
0 |
0 |
3 |
818 |
The impact of thin-capitalization rules on multinationals' financing and investment decisions |
0 |
0 |
2 |
280 |
1 |
1 |
5 |
1,015 |
The new Laender as an industry location in unified Germany |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
34 |
WTO Membership and the Shift to Consumption Taxes |
0 |
0 |
0 |
21 |
0 |
1 |
1 |
73 |
WTO Membership and the Shift to Consumption Taxes |
0 |
0 |
0 |
17 |
0 |
1 |
4 |
43 |
Welfare Cost of the Real Estate Transfer Tax |
0 |
0 |
4 |
54 |
1 |
1 |
8 |
80 |
Welfare Cost of the Real Estate Transfer Tax |
0 |
0 |
1 |
82 |
0 |
1 |
4 |
195 |
Why Pay More? Tax Planning of Married Couples |
0 |
0 |
1 |
37 |
1 |
1 |
4 |
48 |
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 |
0 |
1 |
3 |
39 |
Total Working Papers |
1 |
10 |
61 |
9,178 |
26 |
81 |
295 |
34,666 |