Working Paper |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
30 Jahre Wiedervereinigung: Mehr Mut zur Vielfalt |
0 |
0 |
0 |
0 |
2 |
6 |
6 |
6 |
A Backward Looking Measure of the Effective Marginal Tax Burden on Investment |
0 |
0 |
1 |
148 |
1 |
2 |
8 |
518 |
A Primer on Developing European Public Goods |
0 |
2 |
2 |
14 |
0 |
2 |
4 |
11 |
A Theory of User-Fee Competition |
0 |
0 |
0 |
108 |
2 |
3 |
13 |
357 |
A euro rescue plan |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
45 |
A viable insolvency procedure for sovereigns (VIPS) in the euro area |
0 |
0 |
1 |
21 |
2 |
2 |
6 |
66 |
Accountability Bonds – Reconciling Fiscal Policy Based on Market Discipline with Financial Stability |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
An Unemployment Insurance Scheme for the Euro Area |
0 |
0 |
1 |
37 |
0 |
1 |
5 |
84 |
An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data |
0 |
0 |
2 |
27 |
1 |
1 |
9 |
105 |
An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data |
0 |
0 |
2 |
68 |
2 |
4 |
13 |
183 |
An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data |
1 |
1 |
1 |
46 |
2 |
3 |
7 |
98 |
An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data |
0 |
0 |
0 |
13 |
4 |
5 |
9 |
55 |
Applying nominal expenditure rules in the euro area |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
3 |
Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
1 |
2 |
127 |
4 |
9 |
28 |
439 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
0 |
1 |
197 |
2 |
3 |
21 |
717 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
1 |
1 |
5 |
77 |
2 |
6 |
35 |
321 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
0 |
1 |
72 |
0 |
2 |
22 |
314 |
Automatic Stabilizers, Economic Crisis and Income Distribution in Europe |
0 |
0 |
3 |
89 |
2 |
3 |
11 |
337 |
Automatic stabilisers and economic crisis: US vs Europe |
0 |
0 |
0 |
29 |
1 |
7 |
36 |
208 |
Bundesverfassungsgericht und Krisenpolitik der EZB - Stellungnahmen der Ökonomen |
0 |
0 |
0 |
0 |
0 |
1 |
8 |
101 |
Can regional policy in a federation improve economic efficiency? |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
41 |
Capital Mobility and Tax Competition: A Survey |
2 |
9 |
21 |
593 |
3 |
13 |
50 |
1,198 |
Capital gains taxation and house price fluctuations |
0 |
0 |
0 |
160 |
0 |
3 |
9 |
392 |
Capital mobility and tax competition |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
43 |
Closer to an internal market? The economic effects of EU tax jurisprudence |
0 |
0 |
1 |
108 |
0 |
1 |
5 |
301 |
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? |
0 |
0 |
2 |
143 |
0 |
0 |
10 |
559 |
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization |
0 |
0 |
3 |
458 |
1 |
1 |
12 |
1,771 |
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data |
1 |
2 |
4 |
444 |
2 |
4 |
20 |
1,735 |
Corporate tax effects on the quality and quantity of FDI |
0 |
0 |
7 |
348 |
7 |
16 |
68 |
1,167 |
Corporate taxes in the European Union |
0 |
0 |
0 |
0 |
0 |
2 |
6 |
20 |
Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
12 |
Das entgrenzte Mandat der EZB: Das OMT-Urteil des EuGH und seine Folgen |
0 |
0 |
9 |
32 |
2 |
3 |
19 |
88 |
Den Stabilitäts- und Wachstumspakt härten |
0 |
0 |
0 |
1 |
0 |
0 |
3 |
22 |
Den Subventionsabbau umfassend voranbringen |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
17 |
Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland |
1 |
1 |
3 |
210 |
4 |
8 |
28 |
801 |
Dienstleistungsmärkte in Europa weiter öffnen |
0 |
0 |
0 |
2 |
0 |
0 |
2 |
17 |
Dismantling the boundaries of the ECB's monetary policy mandate: The CJEU's OMT judgement and its consequences |
0 |
5 |
10 |
80 |
1 |
16 |
39 |
151 |
Do Higher Corporate Taxes Reduce Wages? |
0 |
0 |
8 |
67 |
2 |
5 |
25 |
111 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
0 |
3 |
6 |
98 |
7 |
16 |
49 |
484 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
0 |
0 |
9 |
104 |
2 |
8 |
45 |
212 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
0 |
0 |
4 |
119 |
4 |
9 |
31 |
201 |
Do higher corporate taxes reduce wages? Micro evidence from Germany |
0 |
0 |
3 |
66 |
3 |
3 |
25 |
170 |
Do higher corporate taxes reduce wages? Micro evidence from Germany |
0 |
0 |
2 |
52 |
2 |
2 |
24 |
159 |
Does Germany Collect Revenue from Taxing Capital Income? |
0 |
0 |
0 |
95 |
0 |
0 |
7 |
375 |
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
2 |
21 |
0 |
2 |
11 |
72 |
Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
0 |
0 |
40 |
1 |
1 |
3 |
46 |
Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
0 |
1 |
27 |
0 |
0 |
8 |
76 |
Does tax simplification yield more equity and efficiency? An empirical analysis for Germany |
1 |
1 |
3 |
189 |
1 |
2 |
15 |
675 |
Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell |
0 |
0 |
0 |
161 |
0 |
2 |
12 |
485 |
EU Regional Policy and Tax Competition |
0 |
0 |
0 |
226 |
5 |
11 |
41 |
544 |
Economic Deprivation and Radical Voting: Evidence from Germany |
0 |
1 |
14 |
14 |
1 |
6 |
11 |
11 |
Economic Effects of Brexit on the European Economy |
5 |
9 |
185 |
465 |
22 |
48 |
492 |
1,194 |
Efficiency wages, employment, and the marginal income-tax rate: A note |
0 |
0 |
0 |
0 |
1 |
1 |
5 |
22 |
Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
14 |
Erbschaftsteuer: Behutsam anpassen |
0 |
1 |
1 |
5 |
0 |
1 |
2 |
28 |
Erbschaftsteuer: Neu ordnen statt nachbessern |
0 |
0 |
0 |
40 |
0 |
1 |
8 |
75 |
Ertragsabhängige und ertragsunabhängige Steuern |
0 |
0 |
0 |
0 |
1 |
2 |
4 |
4 |
European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'? |
2 |
3 |
4 |
242 |
2 |
6 |
20 |
412 |
Europäische Bankenunion: Vom Prinzip Hoffnung zum Prinzip Haftung |
0 |
0 |
2 |
38 |
0 |
0 |
3 |
170 |
Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence |
0 |
0 |
8 |
50 |
4 |
10 |
49 |
115 |
Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence |
0 |
0 |
13 |
13 |
1 |
3 |
17 |
17 |
Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting? |
0 |
1 |
3 |
45 |
1 |
2 |
9 |
75 |
Financing the EU: New Context, New Responses |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fiscal Consolidation and Automatic Stabilization: New Results |
11 |
11 |
11 |
11 |
3 |
3 |
3 |
3 |
Fiscal Consolidation and Automatic Stabilization: New Results |
1 |
3 |
38 |
38 |
6 |
12 |
70 |
70 |
Fiscal Consolidation and Automatic Stabilization: New Results |
0 |
0 |
14 |
14 |
2 |
2 |
16 |
16 |
Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax |
0 |
0 |
2 |
120 |
2 |
3 |
8 |
229 |
Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism |
0 |
1 |
7 |
119 |
0 |
3 |
26 |
384 |
Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System |
1 |
1 |
3 |
106 |
3 |
3 |
20 |
250 |
Fiscal integration in the Eurozone: economic effects of two key scenarios |
0 |
0 |
1 |
48 |
0 |
0 |
11 |
123 |
Fiscal integration in the eurozone: Economic effects of two key scenarios |
0 |
0 |
2 |
62 |
0 |
0 |
8 |
120 |
Fiscal union in Europe? Redistributive and stabilising effects of an EU tax-benefit system |
1 |
1 |
1 |
62 |
2 |
3 |
13 |
131 |
Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism |
0 |
0 |
0 |
0 |
0 |
2 |
12 |
43 |
Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland |
0 |
0 |
2 |
127 |
1 |
1 |
10 |
556 |
Für eine echte Reform der Bund-Länder-Finanzbeziehungen |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
41 |
GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe |
0 |
0 |
0 |
25 |
0 |
0 |
4 |
84 |
Gegen die Neubelebung der Entfernungspauschale |
0 |
0 |
0 |
3 |
0 |
0 |
3 |
34 |
Gemeindefinanzreform: Hintergründe, Defizite, Alternativen |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
German public finances through the financial crisis |
0 |
0 |
1 |
20 |
2 |
3 |
11 |
57 |
Globalisation and Income Inequality Revisited |
1 |
3 |
9 |
50 |
4 |
15 |
35 |
143 |
Globalization and Income Inequality Revisited |
1 |
8 |
27 |
176 |
8 |
29 |
101 |
353 |
Globalization and Income Inequality Revisited |
0 |
0 |
3 |
127 |
1 |
1 |
15 |
106 |
Government debt in times of low interest rates: the case of Europe |
0 |
10 |
10 |
10 |
4 |
11 |
11 |
11 |
Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis |
0 |
0 |
0 |
54 |
0 |
1 |
6 |
274 |
Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis |
0 |
0 |
0 |
62 |
0 |
2 |
6 |
257 |
Hard Brexit ahead: breaking the deadlock |
0 |
14 |
14 |
14 |
0 |
6 |
6 |
6 |
Herausforderungen für die deutsche Wirtschafts- und Finanzpolitik in der Legislaturperiode 2013-2017 |
0 |
0 |
0 |
5 |
2 |
2 |
6 |
66 |
How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China |
0 |
1 |
3 |
11 |
0 |
3 |
18 |
54 |
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation |
0 |
0 |
1 |
38 |
0 |
1 |
10 |
52 |
How can a country 'graduate' from procyclical fiscal policy? Evidence from China |
0 |
0 |
0 |
26 |
1 |
1 |
3 |
32 |
How can a country 'graduate' from procyclical fiscal policy? Evidence from China |
0 |
0 |
0 |
39 |
0 |
0 |
2 |
35 |
How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation |
2 |
3 |
7 |
58 |
3 |
9 |
31 |
87 |
How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals |
1 |
1 |
1 |
185 |
3 |
3 |
9 |
780 |
Immigration and Skill Formation in Unionised Labour Markets |
1 |
1 |
1 |
82 |
1 |
2 |
7 |
591 |
Incentivising structural reforms in Europe? |
0 |
0 |
0 |
0 |
2 |
4 |
5 |
5 |
Inequality and Extremist Voting: Evidence from Germany |
0 |
5 |
22 |
56 |
8 |
19 |
66 |
147 |
Irrwege in der Sozialpolitik |
0 |
0 |
0 |
3 |
0 |
1 |
3 |
19 |
Is a Flat Tax Feasible in a Grown-up Welfare State? |
0 |
1 |
1 |
108 |
0 |
1 |
2 |
410 |
Is a Flat Tax politically feasible in a grown-up Welfare State? |
0 |
0 |
0 |
148 |
0 |
0 |
6 |
607 |
Is tax progression really good for employment? A model with endogenous hours of work |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
30 |
Ist eine große Steuerreform finanzierbar? |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
15 |
Kein Rückzug in die Festung Europa! |
0 |
1 |
2 |
2 |
2 |
3 |
5 |
5 |
Konzernsteuerquote und Invesitionsverhalten |
0 |
0 |
1 |
63 |
0 |
2 |
11 |
274 |
Labor and capital income taxation, fiscal competition, and the distribution of wealth |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
33 |
Making the best of the European single market |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
Making the best of the European single market |
1 |
3 |
5 |
35 |
1 |
3 |
7 |
84 |
Making the best of the European single market |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
18 |
München braucht mehr Raum für Experimentelles |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Neue Diskriminierungsverbote für die digitale Welt? |
0 |
0 |
2 |
53 |
0 |
1 |
6 |
30 |
Neustart in der Energiepolitik jetzt! |
0 |
1 |
4 |
51 |
0 |
1 |
12 |
117 |
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily? |
0 |
1 |
2 |
47 |
1 |
6 |
19 |
214 |
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily? |
0 |
0 |
0 |
12 |
0 |
1 |
7 |
149 |
Nice guys finish last: are people with higher tax morale taxed more heavily? |
0 |
0 |
0 |
120 |
2 |
3 |
11 |
530 |
Optimal Tax Policy when Firms are Internationally Mobile |
1 |
1 |
1 |
176 |
2 |
5 |
9 |
425 |
Optimal tax policy when firms are internationallly mobile |
0 |
0 |
0 |
92 |
0 |
3 |
6 |
216 |
Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform |
1 |
2 |
9 |
114 |
4 |
10 |
48 |
231 |
Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform |
1 |
3 |
15 |
266 |
3 |
8 |
47 |
634 |
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment |
0 |
1 |
6 |
127 |
0 |
1 |
14 |
432 |
Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union |
2 |
6 |
15 |
38 |
3 |
7 |
22 |
98 |
Reconciling insurance with market discipline: A blueprint for a European fiscal union |
1 |
1 |
2 |
27 |
1 |
1 |
4 |
77 |
Reform der Gemeindefinanzen |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
15 |
Reforming the financing of the European Union: A proposal |
0 |
0 |
2 |
23 |
1 |
1 |
7 |
67 |
Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte |
0 |
0 |
2 |
102 |
2 |
7 |
22 |
446 |
Renaissance der Angebotspolitik |
0 |
0 |
1 |
18 |
0 |
0 |
5 |
54 |
Risk aversion does not justify the introduction of mandatory unemployment insurance in the shirking model |
1 |
1 |
2 |
258 |
1 |
1 |
14 |
580 |
Second-best pollution taxes |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
14 |
Sind unsere sozialen Sicherungssysteme generationengerecht? |
0 |
0 |
1 |
12 |
0 |
1 |
4 |
62 |
Social Protection as an Automatic Stabilizer |
0 |
0 |
3 |
67 |
0 |
6 |
35 |
278 |
Sollte die Gewerbesteuer reformiert werden? |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
13 |
Source versus Residence Based Taxation with International Mergers and Acquisitions |
0 |
2 |
19 |
446 |
17 |
34 |
173 |
2,594 |
Staatsfonds: Muss Deutschland sich schützen? |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
18 |
Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende? |
2 |
3 |
4 |
187 |
2 |
5 |
12 |
947 |
Steuerliche Probleme von Mitarbeiter-Aktienoptionen |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
81 |
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates |
0 |
1 |
1 |
216 |
0 |
2 |
11 |
717 |
Tax Competition – Greenfield Investment versus Mergers and Acquisitions |
0 |
0 |
2 |
191 |
1 |
5 |
20 |
680 |
Tax Coordination and Unemployment |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
271 |
Tax Coordination and Unemployment |
0 |
0 |
0 |
0 |
0 |
4 |
13 |
36 |
Tax Cuts Starve the Beast! Evidence from Germany |
0 |
1 |
2 |
46 |
1 |
4 |
21 |
58 |
Tax Cuts Starve the Beast! Evidence from Germany |
0 |
0 |
52 |
52 |
1 |
9 |
208 |
208 |
Tax Enforcement and Tax Havens under Formula Apportionment |
0 |
1 |
2 |
99 |
1 |
4 |
16 |
259 |
Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting |
11 |
44 |
140 |
1,041 |
57 |
159 |
539 |
4,005 |
Tax Harmonisation in the European Union / Armonización fiscal en la UE / Harmonització fiscal a la UE |
0 |
0 |
1 |
33 |
0 |
1 |
2 |
40 |
Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets |
0 |
0 |
2 |
84 |
0 |
0 |
8 |
358 |
Tax Progression and Human Capital in Imperfect Labour Markets |
0 |
0 |
0 |
54 |
0 |
1 |
6 |
302 |
Tax competition and tax coordination in a median voter model |
0 |
0 |
0 |
0 |
0 |
0 |
14 |
62 |
Tax progression and human capital in imperfect labour markets |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
20 |
Taxing Foreign Profits with International Mergers and Acquisitions |
1 |
1 |
5 |
249 |
1 |
2 |
12 |
733 |
Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? |
0 |
0 |
2 |
120 |
0 |
0 |
9 |
659 |
The EU Commission's Proposal for a Financial Transaction Tax |
0 |
0 |
2 |
177 |
0 |
2 |
10 |
319 |
The Economic Costs of the Coronavirus Shutdown for Germany: A Scenario Calculation |
1 |
1 |
1 |
1 |
1 |
6 |
8 |
8 |
The Economic Costs of the Coronavirus Shutdown for Selected European Countries: A Scenario Calculation |
0 |
5 |
14 |
14 |
1 |
10 |
18 |
18 |
The European Commission´s Proposal for a Common Consolidated Corporate Tax Base |
1 |
1 |
3 |
298 |
3 |
4 |
25 |
599 |
The Future of Eurozone Fiscal Governance |
0 |
1 |
16 |
135 |
0 |
2 |
30 |
163 |
The German Current Account Surplus: Where Does It Come From, Is It Harmful and Should Germany Do Something about It? |
0 |
0 |
30 |
381 |
3 |
10 |
102 |
529 |
The Nature of Shocks in the Eurozone and Their Absorption Channels |
0 |
0 |
0 |
36 |
1 |
1 |
6 |
52 |
The Optimal Taxation of Dividends in a Small Open Economy |
0 |
0 |
2 |
89 |
0 |
1 |
8 |
591 |
The Pass-Through of Temporary VAT Rate Cuts Evidence from German Retail Prices |
13 |
17 |
17 |
17 |
5 |
13 |
13 |
13 |
The Redistributive Effects of Tax Benefit Systems in the Enlarged EU |
0 |
1 |
2 |
101 |
1 |
3 |
15 |
330 |
The Role of the Corporate Income Tax as an Automatic Stabilizer |
1 |
2 |
5 |
235 |
1 |
9 |
22 |
1,137 |
The Taxation of Foreign Profits: A Unified View |
1 |
1 |
5 |
21 |
2 |
2 |
14 |
86 |
The Taxation of Foreign Profits: a Unified View |
0 |
1 |
2 |
31 |
2 |
5 |
13 |
105 |
The Taxation of Foreign Profits: a Unified View |
0 |
0 |
2 |
28 |
1 |
1 |
8 |
60 |
The effect of income shifting on the efficiency properties of consumption-tax systems |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
13 |
The taxation of foreign profits - the old view, the new view and a pragmatic view |
0 |
0 |
1 |
121 |
4 |
11 |
43 |
330 |
Tirer le meilleur du marché unique européen |
0 |
0 |
0 |
0 |
1 |
1 |
6 |
24 |
Tragfähige Pflegeversicherung |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
13 |
Transfer Pricing Policy and the Intensity of Tax Rate Competition |
1 |
2 |
2 |
203 |
2 |
3 |
5 |
442 |
Unternehmensbesteuerung unter Wettbewerbsdruck |
0 |
0 |
2 |
19 |
1 |
2 |
11 |
22 |
Unternehmensmitbestimmung ohne Zwang |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
20 |
Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer |
0 |
0 |
0 |
19 |
0 |
1 |
3 |
63 |
Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany |
0 |
0 |
0 |
41 |
0 |
2 |
5 |
86 |
Wage bargaining, Labor-tax progression, and welfare |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
29 |
Weckruf für die deutsche Wirtschaftspolitik |
0 |
0 |
0 |
21 |
1 |
1 |
2 |
31 |
Welfare Effects of Immigration in a Dual Labor Market |
1 |
2 |
2 |
233 |
2 |
4 |
7 |
2,246 |
Werden die Armen immer ärmer und die Reichen immer reicher? Zehn Thesen zur Ungleichheitsdebatte |
0 |
1 |
2 |
48 |
0 |
3 |
7 |
58 |
What Drives Chinese Overseas M&A Investment? Evidence from Micro Data |
0 |
1 |
11 |
41 |
4 |
6 |
39 |
59 |
What a feeling?! How to promote ‘European Identity’ |
2 |
3 |
12 |
28 |
8 |
12 |
50 |
98 |
Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany |
0 |
2 |
4 |
59 |
4 |
14 |
52 |
240 |
Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market |
11 |
16 |
16 |
16 |
4 |
6 |
6 |
6 |
Who is afraid of the Asset Quality Review? Potential losses and capital shortfalls in the European banking system |
0 |
0 |
0 |
7 |
0 |
1 |
1 |
28 |
Who is afraid of the asset quality review? Potential losses and capital shortfalls in the European banking system |
0 |
0 |
0 |
12 |
0 |
0 |
4 |
44 |
Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
20 |
Why Do Countries Subsidize Investment and Not Employment? |
0 |
0 |
0 |
128 |
0 |
1 |
3 |
710 |
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data |
5 |
37 |
37 |
37 |
9 |
30 |
30 |
30 |
Why Is the Corporate Tax Rate Lower than the Personal Tax Rate? |
8 |
12 |
38 |
486 |
76 |
251 |
776 |
6,024 |
Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief? |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
37 |
Why do governments subsidise investment and not employment? |
0 |
0 |
0 |
0 |
2 |
3 |
9 |
44 |
Why is the corporate tax rate lower than the personal tax rate? The role of new firms |
0 |
0 |
0 |
0 |
1 |
2 |
13 |
59 |
Why is there so little tax coordination? The role of majority voting and international tax evasion |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
24 |
Why the IMF and OECD are Wrong about Inequality and Growth |
0 |
1 |
1 |
1 |
1 |
4 |
4 |
4 |
Wider die Arbeitslosigkeit der beruflich Geringqualifizierten: Entwurf eines Kombilohn-Verfahrens für den Niedriglohnsektor |
0 |
0 |
0 |
73 |
1 |
1 |
2 |
366 |
Wider die Aushöhlung der Welthandelsordnung: Für mehr Regeldisziplin |
0 |
0 |
0 |
1 |
0 |
1 |
5 |
20 |
Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA |
0 |
1 |
1 |
54 |
0 |
2 |
6 |
267 |
With which countries do tax havens share information? |
1 |
1 |
4 |
22 |
1 |
2 |
13 |
74 |
With which countries do tax havens share information? |
0 |
0 |
2 |
34 |
0 |
1 |
13 |
137 |
With which countries do tax havens share information? |
1 |
1 |
6 |
140 |
2 |
4 |
40 |
503 |
Total Working Papers |
103 |
289 |
1,080 |
15,779 |
418 |
1,162 |
4,898 |
57,600 |
Journal Article |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
2017: The Year of European Populism? |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
28 |
68. Jahresversammlung des ifo Instituts – Deutschland als Wissenschafts- und Innovationsstandort |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
5 |
70. Jahresversammlung des ifo Instituts: 70 Jahre Soziale Marktwirtschaft – welche Zukunft hat unsere Wirtschaftsordnung? |
0 |
0 |
0 |
3 |
0 |
0 |
4 |
16 |
A Basic Unemployment Insurance Scheme for the Euro Area |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
3 |
A Euro Rescue Plan |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
5 |
A Viable Insolvency Procedure for Sovereigns in the Euro Area |
0 |
0 |
2 |
5 |
0 |
0 |
6 |
29 |
A minimum corporate tax rate would be harmful for both high and low tax countries |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
45 |
A theory of user-fee competition |
0 |
0 |
0 |
64 |
0 |
0 |
6 |
215 |
Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? |
0 |
0 |
1 |
7 |
0 |
0 |
2 |
41 |
Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? |
0 |
1 |
2 |
3 |
1 |
2 |
7 |
34 |
Acht Elemente einer grundlegenden Reform des Steuer- und Transfersystems |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
1 |
After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19 |
3 |
8 |
9 |
9 |
8 |
21 |
28 |
28 |
An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata |
0 |
0 |
0 |
23 |
1 |
1 |
11 |
113 |
Anhaltende Haushaltsüberschüsse — Zeit für Steuersenkungen? |
0 |
1 |
5 |
5 |
1 |
2 |
9 |
9 |
Auswirkungen der Globalisierung auf die Struktur der Besteuerung |
0 |
0 |
0 |
15 |
2 |
2 |
9 |
102 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
0 |
1 |
3 |
13 |
23 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
1 |
2 |
4 |
10 |
40 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
0 |
1 |
2 |
7 |
27 |
Automatic stabilization and discretionary fiscal policy in the financial crisis |
0 |
0 |
0 |
12 |
1 |
1 |
6 |
82 |
Automatic stabilizers and economic crisis: US vs. Europe |
2 |
10 |
33 |
303 |
24 |
50 |
175 |
1,072 |
Bankenunion: Ist eine gemeinsame europäische Bankenaufsicht ein neues Instrument der Bankenrettung? |
0 |
0 |
0 |
223 |
0 |
3 |
4 |
680 |
Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus |
1 |
3 |
10 |
96 |
4 |
9 |
25 |
388 |
Beschäftigungs- und Finanzierungswirkungen von Kombilohnmodellen |
0 |
0 |
0 |
5 |
0 |
0 |
3 |
51 |
Besteuerung multinationaler Unternehmen: keine Alleingänge! |
0 |
0 |
1 |
9 |
1 |
1 |
2 |
55 |
Budgetdefizite in einer Europäischen Währungsunion: Bedarf es gemeinsamer Verschuldungsregeln? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
Budgetdefizite in einer Europäischen Währungsunion: Bedarf es gemeinsamer Verschuldungsregeln? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
Bundesverfassungsgericht und Krisenpolitik der EZB — Stellungnahmen der Ökonomen |
0 |
0 |
0 |
30 |
0 |
0 |
6 |
106 |
Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
206 |
Can Tax Coordination Work? |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
209 |
Can regional policy in a federation improve economic efficiency? |
0 |
0 |
0 |
56 |
0 |
0 |
3 |
184 |
Capital Mobility and Tax Competition |
1 |
1 |
9 |
61 |
2 |
3 |
22 |
155 |
Casino Capitalism and Risk as a Production Factor – One Evening at a Restaurant in Paris |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
Central-local government fiscal relations and cyclicality of public spending: evidence from China |
0 |
0 |
0 |
10 |
1 |
2 |
8 |
64 |
Chapter 1: Economic Developments around the World: Corona Crisis Leads to Worst Recession in 90 Years |
2 |
7 |
16 |
16 |
4 |
10 |
26 |
26 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
1 |
1 |
2 |
6 |
26 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
0 |
1 |
3 |
7 |
28 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
3 |
3 |
1 |
8 |
13 |
13 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
2 |
1 |
2 |
10 |
32 |
Chapter 2: Building Trust between Suspicious Minds |
0 |
0 |
0 |
1 |
1 |
1 |
4 |
38 |
Chapter 2: Coping (or not) with Change |
0 |
1 |
2 |
4 |
1 |
4 |
6 |
28 |
Chapter 2: Digital and Technical Transformation |
0 |
0 |
7 |
7 |
0 |
0 |
25 |
25 |
Chapter 2: Economic Policy and the Rise of Populism – It’s Not So Simple |
2 |
7 |
32 |
214 |
6 |
24 |
94 |
659 |
Chapter 2: Fiscal and Monetary Consequences of Covid-19 |
1 |
5 |
12 |
12 |
4 |
11 |
26 |
26 |
Chapter 3: All Together Now: The European Union and the Country Clubs |
1 |
1 |
2 |
5 |
2 |
2 |
7 |
33 |
Chapter 3: Britain and EUexit – The People Versus the EU |
1 |
3 |
7 |
28 |
5 |
8 |
20 |
71 |
Chapter 3: Risk, Insurance and Solidarity – National and EU Perspectives |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Chapter 3: Struggling with Constraints |
0 |
1 |
1 |
4 |
1 |
2 |
4 |
19 |
Chapter 3: Taxing Multinational Companies |
2 |
2 |
8 |
8 |
4 |
4 |
23 |
23 |
Chapter 4: Immigration and the Refugee Crisis – Can Europe Rise to the Challenge? |
0 |
0 |
1 |
199 |
1 |
1 |
7 |
469 |
Chapter 4: It’s OK to Be Different: Policy Coordination and Economic Convergence |
0 |
2 |
6 |
14 |
1 |
5 |
29 |
69 |
Chapter 4: Looking Outward: Western Disarray, China Rising |
0 |
0 |
0 |
1 |
0 |
0 |
7 |
23 |
Chapter 4: Markets, Policies, and Structural Change during and after the Covid Crisis |
0 |
2 |
6 |
6 |
1 |
13 |
30 |
30 |
Chapter 4: Taxing Mobile Jobs and People |
0 |
0 |
2 |
2 |
2 |
3 |
9 |
9 |
Chapter 5: Taxing Immobile Factors and Wealth |
0 |
2 |
5 |
5 |
0 |
4 |
12 |
12 |
Corona-Infektionen und die Dunkelziffer: Vergleichen wir Äpfel mit Birnen? |
1 |
1 |
1 |
1 |
1 |
7 |
7 |
7 |
Corporate Taxes in the European Union |
0 |
1 |
1 |
160 |
0 |
2 |
4 |
327 |
Corporate tax effects on the quality and quantity of FDI |
2 |
4 |
18 |
103 |
5 |
11 |
53 |
312 |
Corporate tax policy, foreign firm ownership and thin capitalization |
0 |
0 |
6 |
119 |
1 |
2 |
17 |
391 |
Das Familienrealsplitting als Reformoption der Familienbesteuerung |
0 |
0 |
4 |
23 |
0 |
3 |
27 |
131 |
Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
30 |
Das gemeinsame Interesse von Gesundheit und Wirtschaft: Eine Szenarienrechnung zur Eindämmung der Corona- Pandemie |
2 |
3 |
4 |
4 |
4 |
16 |
29 |
29 |
Der Kölner Kombilohn für den Niedriglohnsektor |
0 |
0 |
0 |
14 |
1 |
3 |
11 |
183 |
Der Steuerwettbewerb und die Osterweiterung der EU |
0 |
0 |
0 |
8 |
0 |
0 |
3 |
58 |
Die Auswirkungen der Corona-Pandemie auf die bayerische Wirtschaft: Ergebnisse einer Unternehmensbefragung |
0 |
0 |
11 |
11 |
2 |
13 |
52 |
52 |
Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten |
0 |
0 |
0 |
6 |
1 |
1 |
2 |
16 |
Die Europäische Union am Scheideweg – zur Zukunft der Europäischen Währungsunion |
0 |
0 |
0 |
7 |
1 |
2 |
4 |
41 |
Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern |
1 |
1 |
4 |
15 |
1 |
2 |
12 |
68 |
Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen? |
0 |
0 |
10 |
10 |
3 |
4 |
38 |
38 |
Die Preiseffekte der Mehrwertsteuersenkung in deutschen Supermärkten: Eine Analyse für mehr als 60 000 Produkte |
1 |
1 |
1 |
1 |
1 |
3 |
3 |
3 |
Die Reform der Europäischen Währungsunion muss weitergehen |
0 |
0 |
0 |
2 |
0 |
0 |
2 |
10 |
Die Stellung der Ordnungspolitik in der Ökonomik |
0 |
0 |
0 |
5 |
0 |
2 |
7 |
34 |
Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung? |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
46 |
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich |
0 |
0 |
0 |
7 |
0 |
0 |
3 |
45 |
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
37 |
Die europäische Integration seit 1989: Trotz aller Herausforderungen eine Erfolgsgeschichte, an der die wissenschaftliche Politikberatung mitwirkt |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
6 |
Die fiskalpolitische Governance der Eurozone ist reformbedürftig |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
12 |
Die volkswirtschaftlichen Kosten des Corona-Shutdown für Bayern: Eine Szenarienrechnung |
1 |
1 |
1 |
1 |
3 |
4 |
5 |
5 |
Die volkswirtschaftlichen Kosten des Corona-Shutdown für Deutschland: Eine Szenarienrechnung |
1 |
1 |
7 |
7 |
7 |
14 |
45 |
45 |
Die volkswirtschaftlichen Kosten des Corona-Shutdown für ausgewählte europäische Länder: Eine Szenarienrechnung |
0 |
0 |
1 |
1 |
0 |
3 |
5 |
5 |
Digitalisierung und Steuerpolitik |
1 |
1 |
1 |
14 |
1 |
2 |
5 |
33 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
2 |
10 |
21 |
146 |
8 |
26 |
92 |
532 |
Does Germany collect revenue from taxing the normal return to capital? |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
169 |
Does a Simpler Income Tax Yield More Equity and Efficiency? |
0 |
0 |
3 |
39 |
1 |
2 |
7 |
141 |
EEAG Corona Policy Brief July 2020: Europe’s Pandemic Politics |
0 |
4 |
12 |
12 |
2 |
10 |
24 |
24 |
EEAG Report 2020: Executive Summary |
0 |
0 |
3 |
3 |
3 |
7 |
19 |
19 |
EEAG Report 2020: Foreword |
0 |
0 |
2 |
2 |
1 |
3 |
15 |
15 |
EEAG Report 2020: Recommendations for Europe |
0 |
1 |
2 |
2 |
0 |
3 |
6 |
6 |
EEAG Report on the European Economy 2018: What Now, With Whom, Where To – The Future of the EU |
0 |
0 |
0 |
8 |
0 |
0 |
8 |
51 |
EEAG Report on the European Economy 2019: A Fragmenting Europe in a Changing World |
0 |
0 |
3 |
16 |
2 |
3 |
53 |
206 |
EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World |
0 |
0 |
5 |
5 |
1 |
2 |
15 |
15 |
EU regional policy and tax competition |
1 |
2 |
4 |
67 |
2 |
3 |
11 |
228 |
EU-Rettungsschirm: Folgt der Einstieg in eine Transferunion? |
0 |
0 |
0 |
160 |
0 |
3 |
7 |
511 |
Economic integration and tax policy with endogenous foreign firm ownership |
0 |
0 |
0 |
68 |
1 |
1 |
5 |
174 |
Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union |
1 |
2 |
2 |
6 |
1 |
4 |
6 |
33 |
Efficiency wages, employment, and the marginal income-tax rate: A note |
0 |
1 |
2 |
11 |
0 |
2 |
4 |
45 |
Ein Zukunftsfonds für Deutschland? |
0 |
0 |
1 |
4 |
3 |
5 |
20 |
28 |
Ein modifiziertes Zuschlagsmodell zur Reform der Gemeindesteuern |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
22 |
Ein zunehmend gespaltenes Land? – Regionale Einkommensunterschiede und die Entwicklung des Gefälles zwischen Stadt und Land sowie West- und Ostdeutschland |
4 |
6 |
8 |
17 |
10 |
13 |
23 |
37 |
Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
34 |
Einführung: Die Zukunft der EU und die Reform der Europäischen Währungsunion |
0 |
0 |
0 |
2 |
0 |
0 |
3 |
15 |
Einkommensteuersenkungen: Rückfall in Fehler der Vergangenheit |
0 |
0 |
0 |
4 |
0 |
0 |
2 |
48 |
Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
64 |
EuGH-Rechtsprechung zur Unternehmensbesteuerung |
0 |
0 |
0 |
2 |
0 |
0 |
3 |
29 |
European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'? |
0 |
0 |
0 |
0 |
0 |
2 |
4 |
13 |
Europäische Identität: Begriff, Determinanten und Politikansätze |
0 |
0 |
1 |
4 |
0 |
1 |
8 |
31 |
Executive Summary |
0 |
1 |
1 |
1 |
1 |
2 |
6 |
12 |
Executive Summary |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
15 |
Expected effects of the US tax reform on other countries: global and local survey evidence |
0 |
0 |
0 |
0 |
3 |
7 |
7 |
7 |
Experience Rating of Unemployment Insurance in the US: A Model for Europe? |
0 |
1 |
1 |
1 |
0 |
1 |
1 |
3 |
Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
96 |
Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism |
0 |
1 |
12 |
81 |
4 |
6 |
32 |
274 |
Fiskalpolitik nach der Krise |
0 |
0 |
0 |
20 |
0 |
0 |
5 |
73 |
Foreign Income and Domestic Deductions – a Comment |
0 |
1 |
1 |
15 |
0 |
2 |
6 |
59 |
Foreword |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
Foreword |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
7 |
Foreword |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
11 |
Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland |
0 |
0 |
0 |
25 |
0 |
0 |
7 |
173 |
G7-Finanzgipfel in Dresden |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
German Public Finances through the Financial Crisis |
0 |
0 |
1 |
7 |
1 |
1 |
6 |
47 |
Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis |
0 |
0 |
0 |
9 |
0 |
1 |
2 |
49 |
Hartz IV — Reform einer umstrittenen politischen Maßnahme |
0 |
0 |
3 |
5 |
2 |
6 |
17 |
30 |
How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany |
0 |
0 |
0 |
0 |
4 |
5 |
6 |
6 |
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation |
0 |
1 |
9 |
20 |
2 |
4 |
33 |
72 |
How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals |
0 |
0 |
3 |
90 |
3 |
7 |
21 |
300 |
How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals |
0 |
0 |
1 |
34 |
2 |
3 |
11 |
139 |
Immigration and skill formation in unionised labour markets |
0 |
0 |
0 |
41 |
0 |
0 |
4 |
172 |
Implizite Staatsverschuldung, Strukturreformen und Europäischer Stabilitäts- und Wachstumspakt |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
7 |
Incentivising Structural Reforms in Europe? A Blueprint for the European Commission’s Reform Support Programme |
0 |
0 |
2 |
3 |
0 |
0 |
4 |
11 |
Integration des Solidaritätszuschlags in die Einkommensteuer |
0 |
0 |
0 |
5 |
0 |
1 |
3 |
59 |
International debt shifting and multinational firms in developing economies |
1 |
2 |
19 |
144 |
1 |
6 |
53 |
364 |
Internationalization and business tax revenue—evidence from Germany |
0 |
1 |
2 |
58 |
0 |
6 |
9 |
166 |
Introduction |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany |
0 |
0 |
2 |
114 |
3 |
4 |
9 |
325 |
Is tax progression really good for employment? A model with endogenous hours of work |
1 |
1 |
2 |
73 |
1 |
1 |
5 |
185 |
Is the Corporation Tax an Effective Automatic Stabilizer? |
1 |
3 |
6 |
36 |
2 |
5 |
23 |
130 |
Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland |
0 |
0 |
1 |
25 |
1 |
1 |
9 |
98 |
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* |
0 |
0 |
0 |
53 |
0 |
0 |
2 |
170 |
Ist eine große Steuerreform finanzierbar? |
0 |
0 |
0 |
2 |
0 |
0 |
3 |
21 |
Konsumgutscheine, Steuer- und Zinssenkungen, Hilfspaket für die Automobilbranche: Sind das geeignete Mittel gegen die Rezession? |
0 |
0 |
1 |
48 |
0 |
2 |
6 |
173 |
Kosten und Chancen der Migration |
0 |
0 |
2 |
72 |
0 |
1 |
12 |
184 |
Labor and capital income taxation, fiscal competition, and the distribution of wealth |
0 |
0 |
0 |
39 |
0 |
0 |
4 |
136 |
Low Interest Rates: Global Causes and Policy Implications for Germany |
0 |
2 |
6 |
6 |
0 |
3 |
12 |
12 |
Mindestlohn: Bloß nicht |
0 |
0 |
0 |
15 |
1 |
3 |
4 |
65 |
Nach dem großen Einbruch: Ein Konjunkturprogramm zur Stützung und Erholung der Wirtschaft |
0 |
0 |
1 |
1 |
1 |
5 |
12 |
12 |
Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates? |
1 |
1 |
1 |
12 |
1 |
1 |
4 |
51 |
Niedrigzinsen: Ursachen und wirtschaftspolitische Implikationen |
0 |
1 |
4 |
4 |
0 |
1 |
8 |
8 |
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment |
0 |
0 |
0 |
28 |
0 |
1 |
4 |
123 |
Optimal tax policy when firms are internationally mobile |
0 |
0 |
1 |
45 |
0 |
2 |
7 |
146 |
Piketty’s r-g Model: Wealth Inequality and Tax Policy |
0 |
1 |
1 |
1 |
0 |
2 |
5 |
10 |
Raus aus der Niedrigeinkommensfalle(!) – Der ifo-Vorschlag zur Reform des Grundsicherungssystems |
0 |
0 |
2 |
6 |
0 |
0 |
9 |
19 |
Recommendations for Europe |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
17 |
Recommendations for Europe |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
13 |
Recommendations for Europe |
0 |
0 |
0 |
5 |
1 |
1 |
6 |
34 |
Reform der Gemeindefinanzen |
0 |
0 |
0 |
2 |
0 |
0 |
4 |
29 |
Reforming the Financing of the European Union: A Proposal |
0 |
1 |
2 |
7 |
0 |
1 |
4 |
28 |
Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte |
0 |
0 |
0 |
8 |
0 |
2 |
4 |
49 |
Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen |
0 |
0 |
3 |
8 |
0 |
2 |
13 |
30 |
Reformvorschläge für den Arbeitsmarkt: Ist Hartz IV noch zukunftsfähig? |
3 |
4 |
17 |
38 |
5 |
12 |
48 |
105 |
Rekordschulden gegen Corona-Folgen – was kann sich der Staat leisten? |
4 |
7 |
9 |
9 |
4 |
9 |
13 |
13 |
Schuldenbremse — Investitionshemmnis oder Vorbild für Europa? |
0 |
1 |
8 |
12 |
4 |
6 |
26 |
44 |
Second-Best Pollution Taxes: An Analytical Framework and Some New Results |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
229 |
Sind die Unternehmenssteuern in Deutschland zu hoch? |
0 |
0 |
0 |
5 |
0 |
0 |
2 |
45 |
Solidaritätszuschlag abschaffen? |
0 |
0 |
2 |
13 |
0 |
0 |
4 |
55 |
Sollte die Gewerbesteuer reformiert werden? |
0 |
0 |
0 |
5 |
0 |
0 |
2 |
22 |
Source versus residence based taxation with international mergers and acquisitions |
0 |
1 |
2 |
40 |
2 |
6 |
15 |
161 |
Source versus residence based taxation with international mergers and acquisitions |
0 |
0 |
3 |
79 |
1 |
3 |
20 |
391 |
Soziale Marktwirtschaft: Exportschlager oder Auslaufmodell? |
0 |
0 |
0 |
5 |
2 |
5 |
16 |
40 |
Sprudelnde Einnahmen, große Herausforderungen – Erwartungen an eine zukunftsfähige Steuer- und Finanzpolitik |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
27 |
Staatsfonds für eine effiziente Altersvorsorge: Welche innovativen Lösungen sind möglich? |
0 |
0 |
1 |
4 |
0 |
1 |
10 |
16 |
Stabile fiskalpolitische Institutionen für die Europäische Währungsunion |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
12 |
Steuer- und Abgabensenkungen jetzt? |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
42 |
Steuerausfälle - Defizite: Sind Steuererhöhungen unumgänglich? |
0 |
0 |
0 |
5 |
0 |
2 |
6 |
89 |
Steuererhöhungen durch die Hintertür – fiskalische Aufkommenswirkungen der Kalten Progression |
0 |
0 |
1 |
8 |
0 |
2 |
9 |
42 |
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? |
0 |
0 |
0 |
7 |
0 |
0 |
1 |
47 |
Steuerliche Probleme von Mitarbeiter-Aktienoptionen |
0 |
0 |
0 |
2 |
0 |
0 |
4 |
75 |
Steuerpolitik als Mittel des Protektionismus? |
0 |
0 |
0 |
4 |
0 |
1 |
7 |
23 |
Steuerpolitik und Wirtschaftswachstum |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
5 |
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 |
0 |
0 |
0 |
72 |
0 |
1 |
3 |
225 |
Summary |
0 |
0 |
0 |
4 |
1 |
1 |
5 |
21 |
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS |
1 |
1 |
6 |
78 |
1 |
4 |
21 |
255 |
Target Risks without Euro Exits |
0 |
0 |
0 |
1 |
0 |
0 |
4 |
8 |
Target-Risiken ohne Euro-Austritte |
0 |
0 |
0 |
4 |
1 |
1 |
6 |
17 |
Tax Competition and Tax Coordination in a Median Voter Model |
0 |
0 |
1 |
62 |
0 |
0 |
10 |
226 |
Tax Competition and Tax Coordination in a Median Voter Model |
0 |
0 |
0 |
39 |
0 |
0 |
7 |
159 |
Tax Coordination and Unemployment |
0 |
0 |
0 |
73 |
0 |
2 |
6 |
187 |
Tax Progression and Human Capital in Imperfect Labour Markets |
0 |
0 |
1 |
32 |
0 |
2 |
6 |
115 |
Tax competition -- Greenfield investment versus mergers and acquisitions |
0 |
0 |
1 |
42 |
0 |
4 |
15 |
241 |
Tax enforcement and tax havens under formula apportionment |
0 |
0 |
1 |
62 |
0 |
1 |
5 |
173 |
Tax evasion, tax avoidance and shadow economy: introduction |
0 |
0 |
4 |
182 |
1 |
2 |
15 |
525 |
Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? |
0 |
0 |
0 |
40 |
0 |
0 |
3 |
239 |
The EEAG Report on the European Economy 2017: Economics of Populism |
0 |
1 |
4 |
27 |
2 |
8 |
16 |
72 |
The Economic Effects of a Wealth Tax in Germany |
1 |
2 |
5 |
9 |
3 |
9 |
25 |
42 |
The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
178 |
The European Commission's proposal for a common consolidated corporate tax base |
0 |
1 |
4 |
82 |
2 |
5 |
12 |
218 |
The Members of the European Economic Advisory Group |
0 |
0 |
1 |
1 |
0 |
1 |
5 |
5 |
The Nexus of Corporate Income Taxation and Multinational Activity |
0 |
0 |
0 |
40 |
0 |
1 |
4 |
124 |
The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians |
0 |
0 |
0 |
40 |
1 |
1 |
2 |
130 |
The role of the corporate income tax as an automatic stabilizer |
0 |
2 |
2 |
54 |
1 |
6 |
10 |
196 |
The taxation of foreign profits — The old view, the new view and a pragmatic view |
0 |
0 |
0 |
39 |
0 |
0 |
6 |
105 |
The taxation of foreign profits: A unified view |
1 |
2 |
8 |
54 |
3 |
6 |
22 |
183 |
Transfer pricing policy and the intensity of tax rate competition |
3 |
3 |
11 |
47 |
3 |
5 |
21 |
141 |
Ungleichheit und Wirtschaftswachstum: Warum OECD und IWF falsch liegen |
0 |
0 |
2 |
7 |
0 |
0 |
12 |
27 |
Unternehmensteuerreform: Welche Wirkungen sind zu erwarten? |
0 |
0 |
1 |
17 |
0 |
1 |
2 |
92 |
Wage bargaining, labor-tax progression, and welfare |
0 |
0 |
0 |
26 |
1 |
1 |
2 |
67 |
Wahlrecht mit Kinderbonus für Eltern: Konsequenzen für Deutschland |
0 |
0 |
0 |
2 |
0 |
1 |
6 |
14 |
Was bei einer Reform des Solidaritätszuschlags zu beachten ist |
0 |
0 |
2 |
6 |
0 |
0 |
5 |
13 |
Welfare effects of immigration in a dual labor market |
0 |
0 |
0 |
83 |
0 |
0 |
4 |
304 |
Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer |
1 |
1 |
2 |
5 |
2 |
2 |
9 |
36 |
Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms |
0 |
0 |
0 |
42 |
0 |
0 |
2 |
188 |
Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief? |
0 |
0 |
1 |
62 |
0 |
0 |
4 |
299 |
Why do governments subsidise investment and not employment? |
1 |
1 |
4 |
39 |
1 |
2 |
10 |
145 |
Why do governments use closed ended subsidies to support entrepreneurial investment? |
0 |
0 |
0 |
31 |
0 |
0 |
1 |
119 |
Why is the corporate tax rate lower than the personal tax rate?: The role of new firms |
0 |
0 |
1 |
63 |
0 |
1 |
5 |
191 |
Why is there Corporate Taxation? The Role of Limited Liability Revisited |
0 |
0 |
2 |
52 |
1 |
2 |
6 |
112 |
Why is there so little tax coordination? The role of majority voting and international tax evasion |
0 |
0 |
0 |
37 |
2 |
3 |
7 |
149 |
Wie sollte das Steuersystem in Deutschland reformiert werden? |
0 |
0 |
2 |
6 |
0 |
0 |
4 |
28 |
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP |
0 |
1 |
1 |
14 |
0 |
3 |
7 |
94 |
Wie weit ist die Verschuldungskrise in der Europäischen Währungsunion überwunden? |
0 |
0 |
0 |
3 |
0 |
0 |
2 |
59 |
Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU‐Staaten und den USA |
0 |
0 |
3 |
71 |
1 |
3 |
15 |
315 |
Will the Reform of the Institutional Framework Restore Fiscal Stability in the Eurozone? |
0 |
2 |
3 |
3 |
0 |
2 |
6 |
6 |
Wird die Steuerreform die Arbeitslosigkeit reduzieren? |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
7 |
Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif |
0 |
0 |
1 |
10 |
0 |
0 |
4 |
26 |
Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
30 |
Wirtschaftliche Implikationen der Corona-Krise und wirtschaftspolitische Maßnahmen |
0 |
0 |
9 |
9 |
2 |
9 |
54 |
54 |
With which countries do tax havens share information? |
2 |
4 |
17 |
64 |
2 |
6 |
33 |
204 |
Zur Koordinierung der Unternehmensbesteuerung in Europa |
0 |
0 |
0 |
32 |
1 |
1 |
3 |
190 |
Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten? |
0 |
0 |
0 |
4 |
0 |
1 |
1 |
59 |
Zäsur in der europäischen Wettbewerbs- und Industriepolitik: Freie Fahrt für europäische Champions? |
1 |
2 |
6 |
11 |
3 |
4 |
19 |
47 |
[Art 50] Ways to Leave the Euro – Does the Eurozone Need an Exit Clause? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur |
0 |
0 |
1 |
6 |
1 |
1 |
6 |
33 |
Ökonomische Effekte des Berliner Mietendeckels |
0 |
1 |
3 |
3 |
1 |
5 |
17 |
17 |
Total Journal Articles |
56 |
152 |
565 |
5,833 |
246 |
657 |
2,523 |
22,585 |