| 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 |
4 |
12 |
295 |
| Anti Profit-Shifting Rules and Foreign Direct Investment |
0 |
1 |
3 |
116 |
1 |
4 |
15 |
364 |
| Central wage bargaining and local wage flexibility: evidence from the entire wage distribution |
0 |
0 |
0 |
54 |
0 |
0 |
6 |
267 |
| Cities in Fiscal Equalization |
0 |
0 |
1 |
85 |
0 |
6 |
16 |
242 |
| City Competition for the Creative Class |
0 |
0 |
0 |
25 |
0 |
2 |
7 |
106 |
| City Competition for the Creative Class |
0 |
0 |
0 |
42 |
3 |
6 |
12 |
95 |
| Commercial Land Use and Interjurisdictional Competition |
0 |
0 |
0 |
30 |
1 |
6 |
16 |
58 |
| Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution |
0 |
0 |
1 |
76 |
0 |
3 |
16 |
154 |
| Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany |
0 |
0 |
2 |
204 |
0 |
1 |
10 |
1,347 |
| Die Zukunft der EU-Finanzen: Arbeitspapiere im Rahmen des BMF-Forschungsvorhabens fe 1/14 |
0 |
1 |
1 |
3 |
0 |
1 |
5 |
15 |
| Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany |
0 |
0 |
0 |
46 |
0 |
8 |
23 |
56 |
| Does active labour market policy affect structural unemployment? An empirical investigation for West German regions, 1986 to 1993 |
0 |
0 |
0 |
25 |
1 |
3 |
12 |
84 |
| Economic Effects of VAT Reform in Germany |
0 |
1 |
2 |
419 |
0 |
10 |
23 |
1,309 |
| Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
157 |
1 |
1 |
5 |
652 |
| Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
68 |
1 |
3 |
8 |
317 |
| Equalization Transfers and Dynamic Fiscal Adjustment: Results for German Municipalities and a US-German Comparison |
0 |
0 |
1 |
120 |
0 |
1 |
4 |
264 |
| Externalities, location, and regional development: Evidence from German district data |
0 |
0 |
0 |
4 |
0 |
2 |
4 |
25 |
| FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services |
0 |
0 |
0 |
185 |
0 |
11 |
30 |
1,232 |
| Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany |
0 |
0 |
0 |
56 |
0 |
3 |
17 |
94 |
| Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions |
0 |
0 |
1 |
234 |
0 |
1 |
5 |
1,213 |
| Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer |
0 |
0 |
0 |
23 |
0 |
4 |
12 |
78 |
| Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen |
0 |
0 |
0 |
20 |
0 |
3 |
6 |
147 |
| Improvements and Future Challenges for the Research Infrastructure in Public Finance |
0 |
0 |
0 |
31 |
1 |
2 |
5 |
133 |
| Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion? |
0 |
0 |
3 |
26 |
0 |
3 |
14 |
34 |
| Innovationsbarrieren und internationale Standortmobilität: Eine Studie im Auftrag der IG BCE, Chemieverbände Rheinland-Pfalz und der BASF Aktiengesellschaft |
0 |
0 |
0 |
13 |
2 |
4 |
6 |
201 |
| Intercompany Loans and Profit Shifting – Evidence from Company-Level Data |
0 |
0 |
1 |
343 |
0 |
5 |
25 |
1,594 |
| Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data |
0 |
0 |
1 |
265 |
1 |
2 |
21 |
939 |
| Komplementäre Standortentscheidungen und die räumliche Verteilung der Produktion |
0 |
0 |
0 |
5 |
0 |
2 |
8 |
32 |
| Labor Market Effects of Economic Integration - The Impact of Re-Unification in German Border Regions |
0 |
0 |
0 |
436 |
2 |
3 |
15 |
1,660 |
| Land Use and Fiscal Competition |
0 |
0 |
0 |
15 |
0 |
2 |
6 |
30 |
| Local Business Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
0 |
44 |
1 |
1 |
16 |
181 |
| Local Business Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
2 |
387 |
0 |
3 |
13 |
1,093 |
| Local Capital Income Taxation and Competition for Capital: The Choice of the Tax Rate |
0 |
0 |
0 |
51 |
0 |
1 |
8 |
159 |
| Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders |
0 |
0 |
0 |
67 |
0 |
1 |
9 |
310 |
| Local Determinants of Crime: Distinguishing Between Resident and Non-resident Offenders |
0 |
0 |
0 |
106 |
0 |
5 |
17 |
427 |
| Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders |
0 |
0 |
0 |
0 |
0 |
1 |
7 |
14 |
| Local Determinants of Crime: Distinguishing between Resident and Non-Resident Offenders |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
14 |
| Local Determinants of Crime: Distinguishing between Resident and Non-resident Offenders |
0 |
0 |
0 |
21 |
1 |
6 |
16 |
135 |
| Local determination of the crime: distinguishing between resident and non-resident offenders |
0 |
0 |
0 |
0 |
1 |
3 |
5 |
7 |
| Local wages and sectoral wage bargaining in Germany |
0 |
0 |
0 |
2 |
0 |
4 |
12 |
37 |
| Lokale Determinanten der Kriminalität und Tätermobilität: eine empirische Studie mit Gemeindedaten |
0 |
0 |
0 |
0 |
0 |
4 |
9 |
18 |
| Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells |
0 |
0 |
0 |
25 |
0 |
2 |
8 |
131 |
| Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen |
0 |
0 |
0 |
0 |
1 |
2 |
8 |
9 |
| Optionen zur Stabilisierung der Einnahmesituation der Sozialversicherungen - Aktualisierung |
0 |
0 |
0 |
2 |
0 |
3 |
3 |
10 |
| Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost Effectiveness of Rebate Programs |
0 |
0 |
0 |
10 |
0 |
4 |
11 |
34 |
| Public Sector Centralization and Productivity Growth: Reviewing the German Experience |
0 |
0 |
0 |
141 |
0 |
3 |
12 |
900 |
| Quality of Life in the Regions - Results for German Counties |
0 |
0 |
0 |
133 |
0 |
3 |
15 |
895 |
| Reform der Gemeindefinanzen |
0 |
0 |
0 |
92 |
0 |
3 |
16 |
265 |
| Regional Stabilization by Fiscal Equalization? Theoretical Considerations and Empirical Evidence from Germany |
0 |
0 |
0 |
114 |
0 |
3 |
9 |
956 |
| Regionale Verteilungseffekte der Hochschulfinanzierung und ihre Konsequenzen |
0 |
0 |
1 |
115 |
0 |
5 |
11 |
559 |
| Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance |
0 |
1 |
4 |
295 |
1 |
7 |
24 |
774 |
| Spatial Implications of Minimum Wages |
0 |
0 |
1 |
95 |
2 |
7 |
18 |
339 |
| Stabilisierungsbeitrag der Finanzpolitik |
0 |
0 |
0 |
0 |
0 |
3 |
4 |
29 |
| Steuerflucht und Steueroasen |
0 |
0 |
0 |
0 |
0 |
1 |
11 |
113 |
| Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany |
0 |
1 |
1 |
106 |
1 |
9 |
22 |
414 |
| Strategic Consolidation under Formula Apportionment |
0 |
0 |
0 |
66 |
0 |
0 |
7 |
360 |
| Strategic Consolidation under Formula Apportionment |
0 |
0 |
0 |
35 |
0 |
4 |
9 |
140 |
| Subsidies for Energy Efficient Appliances: Program Design and Consumer Response |
0 |
0 |
0 |
14 |
1 |
5 |
9 |
45 |
| Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects |
0 |
0 |
1 |
75 |
0 |
1 |
18 |
162 |
| Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries |
0 |
0 |
0 |
23 |
1 |
8 |
15 |
40 |
| Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals |
0 |
0 |
0 |
64 |
0 |
1 |
8 |
230 |
| Tax incentives and the location of FDI: evidence from a panel of German multinationals |
0 |
0 |
0 |
405 |
0 |
0 |
11 |
1,183 |
| Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals |
0 |
0 |
0 |
268 |
0 |
2 |
18 |
902 |
| Taxation and capital structure choice: evidence from a panel of German multinationals |
0 |
0 |
1 |
154 |
1 |
9 |
19 |
491 |
| Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’ |
0 |
0 |
2 |
27 |
3 |
10 |
20 |
61 |
| The Dynamics of Municipal Fiscal Adjustment |
0 |
1 |
1 |
98 |
1 |
3 |
11 |
303 |
| The Dynamics of Municipal Fiscal Adjustment |
0 |
0 |
0 |
226 |
1 |
4 |
18 |
554 |
| The Dynamics of Municipal Fiscal Adjustment |
0 |
2 |
2 |
90 |
2 |
5 |
10 |
329 |
| The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables |
0 |
0 |
1 |
58 |
1 |
6 |
20 |
136 |
| The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions |
0 |
0 |
0 |
324 |
2 |
4 |
8 |
1,265 |
| The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions |
0 |
0 |
1 |
191 |
0 |
1 |
12 |
823 |
| The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions |
0 |
0 |
0 |
492 |
0 |
3 |
15 |
2,334 |
| The Incentive Effect of Fiscal Equalization Transfers on Tax Policy |
0 |
0 |
0 |
366 |
2 |
7 |
13 |
1,000 |
| The Incentive Effect of Fiscal Equalization Transfers on Tax Policy |
0 |
0 |
0 |
245 |
0 |
1 |
11 |
844 |
| The Role of the Corporate Income Tax as an Automatic Stabilizer |
0 |
0 |
0 |
235 |
4 |
5 |
12 |
1,158 |
| The impact of taxes and public spending on the location of FDI: evidence from FDI-flows within Europe |
0 |
0 |
1 |
238 |
0 |
0 |
9 |
830 |
| The impact of thin-capitalization rules on multinationals' financing and investment decisions |
0 |
0 |
1 |
281 |
1 |
3 |
13 |
1,028 |
| The new Laender as an industry location in unified Germany |
0 |
0 |
0 |
2 |
1 |
2 |
18 |
52 |
| WTO Membership and the Shift to Consumption Taxes |
0 |
0 |
0 |
17 |
0 |
3 |
10 |
53 |
| WTO Membership and the Shift to Consumption Taxes |
0 |
0 |
0 |
21 |
0 |
0 |
11 |
84 |
| Welfare Cost of the Real Estate Transfer Tax |
0 |
0 |
0 |
82 |
0 |
6 |
45 |
243 |
| Welfare Cost of the Real Estate Transfer Tax |
0 |
0 |
1 |
55 |
1 |
7 |
22 |
102 |
| Why Pay More? Tax Planning of Married Couples |
0 |
0 |
1 |
38 |
0 |
3 |
13 |
61 |
| Wie gut sind Prognosen?: Eine Überprüfung der Vorhersagen der Gemeinschaftsdiagnose und des DIW am Beispiel des BSP |
0 |
0 |
0 |
6 |
0 |
4 |
6 |
78 |
| Zur Reform der Einlagensicherung: Elemente einer anreizkompatiblen Europäischen Rückversicherung |
0 |
0 |
0 |
19 |
1 |
3 |
9 |
48 |
| Total Working Papers |
0 |
8 |
39 |
9,226 |
45 |
301 |
1,073 |
35,799 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| Anti profit-shifting rules and foreign direct investment |
0 |
1 |
6 |
114 |
1 |
5 |
28 |
429 |
| Auf Sand gebaut: Das strukturelle Defizit im Auf und Ab der Konjunktur |
0 |
0 |
0 |
14 |
1 |
3 |
9 |
138 |
| Auswirkungen einer Länderfusion auf die öffentlichen Finanzen am Beispiel von Schleswig-Holstein und Hamburg |
0 |
0 |
0 |
39 |
1 |
4 |
9 |
159 |
| Banning Products with Low Energy Efficiency: Market Response and Adjustment Cost |
1 |
1 |
2 |
7 |
3 |
6 |
16 |
27 |
| Belastung durch Unternehmensteuern in Deutschland senken – ist das der richtige Weg? |
0 |
0 |
0 |
5 |
0 |
0 |
3 |
20 |
| Bildung einer Fiskalunion: Ein wirkungsvolles Instrument zur Stabilisierung der Eurozone? |
0 |
0 |
0 |
16 |
1 |
3 |
12 |
83 |
| Buchbesprechungen / Book Reviews |
0 |
0 |
0 |
0 |
0 |
2 |
5 |
5 |
| Bundeshaushalt 2025: Zweifel am Regierungsentwurf |
0 |
0 |
0 |
0 |
0 |
5 |
28 |
31 |
| Caveat Emptor: Gläubigerschutz ist keine Lösung |
0 |
0 |
0 |
5 |
2 |
6 |
10 |
84 |
| City competition for the creative class |
0 |
0 |
0 |
20 |
2 |
6 |
13 |
110 |
| City size and the demand for local public goods |
1 |
1 |
2 |
80 |
2 |
5 |
24 |
321 |
| Climate change: fiscal and international trade issues—introduction |
0 |
0 |
0 |
9 |
0 |
2 |
4 |
59 |
| Der Mindestlohn und die räumliche Lohnstruktur in Deutschland |
0 |
0 |
0 |
92 |
1 |
2 |
8 |
371 |
| Determinants of Business Fixed Investment: Evidence from German Firm-Level Data |
0 |
0 |
0 |
0 |
2 |
3 |
10 |
21 |
| Determinants of Business Fixed Investment: Evidence from German Firm-Level Data |
0 |
0 |
0 |
4 |
0 |
1 |
7 |
114 |
| Determinants of Business Fixed Investment: Evidence from German Firm-Level Data |
0 |
0 |
0 |
125 |
0 |
1 |
9 |
2,551 |
| Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany |
0 |
0 |
0 |
0 |
0 |
1 |
11 |
217 |
| Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen |
0 |
1 |
6 |
41 |
0 |
3 |
16 |
138 |
| Die Lohnkurve in den westdeutschen Kreisen: eine Analyse auf der Basis regionaler Durchschnittslöhne (The Wage Curve in West German districts: an analysis using local average wages) |
0 |
0 |
0 |
21 |
1 |
1 |
4 |
93 |
| Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung? |
0 |
0 |
0 |
12 |
1 |
1 |
7 |
63 |
| Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer |
0 |
0 |
1 |
17 |
0 |
2 |
8 |
64 |
| Economic effects of VAT reforms in Germany |
0 |
0 |
0 |
124 |
3 |
11 |
19 |
401 |
| Editorial Note: ITAX is now accepting short papers |
0 |
0 |
2 |
3 |
0 |
1 |
10 |
11 |
| Editorial Note: International Tax and Public Finance editors |
0 |
0 |
0 |
2 |
0 |
0 |
15 |
19 |
| Editorial: Centralisation or Decentralisation of European Fiscal Rules? |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
11 |
| Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany |
0 |
0 |
0 |
32 |
0 |
2 |
14 |
133 |
| Eine Bodenwertsteuer als Grundsteuer? |
0 |
0 |
1 |
11 |
2 |
6 |
12 |
44 |
| Einmalige Vermögensabgaben? |
0 |
0 |
0 |
1 |
0 |
1 |
6 |
18 |
| Finanzplanung: Die Krise hat Konjunktur |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
5 |
| Fiscal Equalization in Europe – Introduction |
0 |
0 |
0 |
5 |
0 |
0 |
4 |
30 |
| Fiscal Equalization: The Case of German Municipalities |
0 |
0 |
1 |
5 |
1 |
4 |
9 |
24 |
| Fiscal equalization as a driver of tax increases: empirical evidence from Germany |
1 |
2 |
8 |
32 |
2 |
9 |
38 |
98 |
| Fiscal federalism and interstate risk sharing: empirical evidence from Germany |
0 |
0 |
0 |
126 |
0 |
1 |
12 |
311 |
| Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer |
0 |
0 |
0 |
14 |
0 |
2 |
15 |
73 |
| Gelockerte Schuldenbremse: Einhaltung der EUFiskalregeln wird wieder zur Herausforderung |
0 |
0 |
0 |
1 |
1 |
1 |
6 |
8 |
| Gestiegene finanzpolitische Unsicherheit – zur Finanzpolitik des Bundes nach dem Urteil zum zweiten Nachtragshaushalt 2021 |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
5 |
| Hochschulranglisten als Qualitätsindikatoren im Wettbewerb der Hochschulen |
0 |
0 |
0 |
45 |
0 |
1 |
7 |
335 |
| Income tax credits for consumer services: A tool for tackling VAT evasion? |
0 |
0 |
3 |
8 |
0 |
6 |
23 |
52 |
| Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data |
1 |
1 |
6 |
348 |
1 |
6 |
27 |
880 |
| Kurz kommentiert |
0 |
0 |
0 |
1 |
0 |
1 |
6 |
19 |
| Labor Market Effects of Economic Integration: The Impact of Re-Unification in German Border Regions |
0 |
0 |
0 |
1 |
0 |
3 |
8 |
15 |
| Labor Market Effects of Economic Integration: The Impact of Re‐Unification in German Border Regions |
0 |
0 |
0 |
3 |
0 |
4 |
11 |
28 |
| Lebensqualität in den Regionen: Erste Ergebnisse für Deutschland |
0 |
0 |
0 |
40 |
0 |
0 |
3 |
207 |
| Local business taxation and competition for capital: the choice of the tax rate |
0 |
0 |
0 |
193 |
1 |
3 |
16 |
502 |
| Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences |
0 |
0 |
0 |
19 |
1 |
2 |
5 |
106 |
| Nach der Wahl: Was sind die wichtigsten wirtschaftspolitischen Herausforderungen? |
0 |
0 |
0 |
1 |
0 |
0 |
5 |
16 |
| Neuregelung des bundesstaatlichen Finanzausgleichs: Umverteilungs- und Verbleibseffekte |
0 |
0 |
0 |
10 |
0 |
3 |
9 |
37 |
| New directions in fiscal federalism: Introduction |
0 |
0 |
0 |
86 |
0 |
2 |
8 |
184 |
| Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union? |
0 |
0 |
0 |
17 |
1 |
13 |
26 |
59 |
| Not kennt kein Gebot? Sondervermögen als Speicher von Notlagenkrediten |
0 |
0 |
0 |
1 |
0 |
4 |
6 |
17 |
| Plädoyer zur gesetzlichen Regelung des Streikrechts – eine Replik |
0 |
0 |
0 |
2 |
0 |
4 |
8 |
25 |
| Political biases despite external expert participation? An empirical analysis of tax revenue forecasts in Germany |
0 |
0 |
1 |
15 |
0 |
1 |
14 |
76 |
| Promoting Sales of Energy Efficient Household Appliances: Outcomes and Cost-Effectiveness of Rebate Programs |
0 |
0 |
2 |
3 |
0 |
4 |
15 |
19 |
| Quality of life in the regions: results for German Counties |
0 |
0 |
0 |
93 |
0 |
0 |
9 |
231 |
| Reform des Länderfinanzausgleichs |
0 |
0 |
0 |
2 |
0 |
2 |
6 |
34 |
| Reinventing Europe: Introduction |
0 |
0 |
0 |
28 |
0 |
2 |
7 |
87 |
| Releasing the Brake: Germany’s National Fiscal Rule No Longer Ensures Compliance with European Fiscal Rules |
1 |
1 |
1 |
8 |
2 |
4 |
13 |
30 |
| Restricted interest deductibility and multinationals’ use of internal debt finance |
0 |
0 |
1 |
36 |
1 |
5 |
14 |
129 |
| Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance |
0 |
0 |
0 |
57 |
2 |
5 |
11 |
216 |
| Revenue and welfare effects of financial sector VAT exemption |
0 |
0 |
2 |
62 |
0 |
5 |
14 |
199 |
| Sonderhaushalte: Ungebremste Verschuldung |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
4 |
| Spatial Implications of Minimum Wages |
0 |
0 |
0 |
24 |
0 |
2 |
4 |
126 |
| Staatsverschuldung: Privilegien des Staates auf dem Prüfstand |
0 |
0 |
0 |
3 |
0 |
0 |
5 |
58 |
| Steuerflucht und Steueroasen |
0 |
0 |
0 |
33 |
1 |
3 |
13 |
132 |
| Steuerschätzung im internationalen Vergleich |
0 |
0 |
0 |
41 |
0 |
1 |
4 |
140 |
| Steuerwettbewerb und Finanzausgleich |
0 |
0 |
0 |
47 |
0 |
2 |
6 |
176 |
| Strategic Consolidation Under Formula Apportionment |
0 |
0 |
0 |
62 |
0 |
4 |
14 |
183 |
| Symposium on New Directions in Fiscal Federalism: An Introduction |
0 |
0 |
0 |
3 |
0 |
2 |
7 |
39 |
| Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance |
0 |
0 |
0 |
64 |
1 |
7 |
18 |
224 |
| Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions |
1 |
1 |
2 |
310 |
2 |
9 |
23 |
729 |
| Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities |
1 |
2 |
4 |
11 |
2 |
10 |
35 |
63 |
| Tax incentives and the location of FDI: Evidence from a panel of German multinationals |
0 |
0 |
0 |
271 |
0 |
3 |
15 |
818 |
| Tax planning of married couples and intra-household income inequality |
0 |
0 |
2 |
28 |
0 |
2 |
16 |
148 |
| Taxation and capital structure choice--Evidence from a panel of German multinationals |
0 |
1 |
2 |
103 |
1 |
4 |
20 |
308 |
| Taxation, Fiscal Redistribution, and Local Land Use Regulation |
0 |
0 |
0 |
6 |
1 |
3 |
9 |
23 |
| Taxes and gender equality: The incidence of the ‘tampon tax’ |
0 |
0 |
1 |
1 |
0 |
7 |
30 |
30 |
| The contribution of equalization transfers to fiscal adjustment: Empirical results for German municipalities and a US-German comparison |
0 |
1 |
2 |
70 |
1 |
4 |
21 |
286 |
| The dynamics of municipal fiscal adjustment |
0 |
4 |
6 |
217 |
1 |
7 |
22 |
559 |
| The effect of unemployment, aggregate wages, and spatial contiguity on local wages: An investigation with German district level data |
0 |
0 |
0 |
161 |
0 |
0 |
9 |
1,287 |
| The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals |
0 |
0 |
0 |
82 |
1 |
6 |
11 |
224 |
| The impact of thin-capitalization rules on the capital structure of multinational firms |
3 |
5 |
17 |
476 |
5 |
9 |
55 |
1,392 |
| The incentive effect of fiscal equalization transfers on tax policy |
0 |
2 |
3 |
316 |
0 |
4 |
21 |
755 |
| The role of the corporate income tax as an automatic stabilizer |
0 |
1 |
3 |
61 |
0 |
6 |
15 |
246 |
| Unemployment disparities and regional wage flexibility: comparing EU members and EU-accession countries |
0 |
0 |
0 |
61 |
1 |
3 |
8 |
159 |
| Union auf Pump |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
6 |
| Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT |
0 |
0 |
4 |
25 |
2 |
4 |
17 |
83 |
| VAT fraud and reverse charge: empirical evidence from VAT return data |
0 |
0 |
5 |
20 |
3 |
13 |
40 |
109 |
| WTO membership and the shift to consumption taxes |
0 |
0 |
0 |
20 |
2 |
8 |
17 |
135 |
| Withholding-tax non-compliance: the case of cum-ex stock-market transactions |
1 |
2 |
8 |
21 |
5 |
16 |
39 |
110 |
| Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates |
1 |
1 |
3 |
46 |
1 |
4 |
16 |
196 |
| Zentralisierung oder Dezentralisierung der europäischen Fiskalregeln? Zum Reformvorschlag der EU-Kommission |
0 |
0 |
1 |
1 |
0 |
1 |
15 |
16 |
| Zur finanzpolitischen Herausforderung der gestiegenen Staatsquote |
0 |
0 |
2 |
2 |
0 |
1 |
7 |
7 |
| ifo Konjunkturprognose 2009: Deutsche Wirtschaft in der Rezession |
0 |
0 |
0 |
33 |
1 |
3 |
6 |
188 |
| Übernivellierung der Einnahmen aus der Grunderwerbsteuer im künftigen Finanzausgleich |
0 |
0 |
0 |
4 |
1 |
2 |
6 |
37 |
| Total Journal Articles |
12 |
28 |
110 |
4,680 |
69 |
335 |
1,231 |
18,788 |