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 |
1 |
6 |
0 |
0 |
1 |
20 |
A Backward Looking Measure of the Effective Marginal Tax Burden on Investment |
0 |
0 |
0 |
151 |
0 |
0 |
0 |
536 |
A Primer on Developing European Public Goods |
0 |
0 |
1 |
15 |
0 |
0 |
1 |
17 |
A Theory of User-Fee Competition |
0 |
0 |
0 |
112 |
0 |
1 |
2 |
381 |
A euro rescue plan |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
47 |
A viable insolvency procedure for sovereigns (VIPS) in the euro area |
1 |
1 |
1 |
27 |
1 |
1 |
1 |
87 |
Accountability Bonds – Reconciling Fiscal Policy Based on Market Discipline with Financial Stability |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
3 |
An Unemployment Insurance Scheme for the Euro Area |
0 |
0 |
0 |
39 |
0 |
0 |
2 |
96 |
An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data |
0 |
0 |
1 |
31 |
0 |
1 |
7 |
124 |
An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data |
0 |
0 |
0 |
69 |
0 |
3 |
3 |
193 |
An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data |
0 |
0 |
0 |
13 |
0 |
1 |
2 |
65 |
An unemployment insurance scheme for the euro area? A comparison of different alternatives using micro data |
0 |
0 |
0 |
48 |
0 |
0 |
0 |
104 |
Applying nominal expenditure rules in the euro area |
0 |
0 |
1 |
2 |
0 |
0 |
2 |
7 |
Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke |
0 |
0 |
0 |
1 |
0 |
2 |
7 |
24 |
Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
7 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
0 |
0 |
81 |
0 |
0 |
1 |
385 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
0 |
2 |
200 |
1 |
1 |
5 |
744 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
0 |
1 |
132 |
1 |
2 |
6 |
489 |
Automatic Stabilizers and Economic Crisis: US vs. Europe |
0 |
0 |
1 |
75 |
0 |
0 |
3 |
335 |
Automatic Stabilizers, Economic Crisis and Income Distribution in Europe |
0 |
0 |
3 |
102 |
1 |
5 |
15 |
405 |
Automatic stabilisers and economic crisis: US vs Europe |
0 |
0 |
1 |
31 |
1 |
2 |
5 |
263 |
Beyond the Coronavirus Crisis: Investing for a Viable Future |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
Bundesverfassungsgericht und Krisenpolitik der EZB - Stellungnahmen der Ökonomen |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
110 |
Can regional policy in a federation improve economic efficiency? |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
48 |
Capital Mobility and Tax Competition: A Survey |
0 |
0 |
0 |
605 |
0 |
0 |
6 |
1,298 |
Capital gains taxation and house price fluctuations |
0 |
0 |
0 |
162 |
0 |
0 |
1 |
398 |
Capital mobility and tax competition |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
60 |
Climate Policy Priorities for the Next European Commission |
1 |
1 |
7 |
7 |
1 |
1 |
3 |
3 |
Closer to an internal market? The economic effects of EU tax jurisprudence |
0 |
0 |
1 |
114 |
0 |
1 |
3 |
314 |
Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data |
0 |
0 |
3 |
69 |
1 |
1 |
13 |
134 |
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? |
0 |
0 |
1 |
146 |
0 |
0 |
1 |
576 |
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization |
0 |
0 |
0 |
460 |
0 |
0 |
0 |
1,782 |
Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data |
1 |
1 |
2 |
453 |
1 |
1 |
4 |
1,767 |
Corporate tax effects on the quality and quantity of FDI |
0 |
1 |
5 |
361 |
0 |
2 |
10 |
1,209 |
Corporate taxes in the European Union |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
13 |
Das entgrenzte Mandat der EZB: Das OMT-Urteil des EuGH und seine Folgen |
0 |
0 |
0 |
32 |
0 |
0 |
0 |
95 |
Den Stabilitäts- und Wachstumspakt härten |
0 |
0 |
0 |
2 |
1 |
1 |
2 |
29 |
Den Subventionsabbau umfassend voranbringen |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
23 |
Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland |
0 |
0 |
1 |
217 |
0 |
1 |
6 |
842 |
Die Herausforderungen jetzt annehmen! Demografischer Wandel, Klimaschutz, Digitalisierung |
0 |
0 |
2 |
15 |
0 |
0 |
5 |
27 |
Die geldpolitische Strategie der Europäischen Zentralbank: Was geändert werden sollte und was nicht |
0 |
1 |
3 |
23 |
1 |
3 |
6 |
45 |
Dienstleistungsmärkte in Europa weiter öffnen |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
18 |
Dismantling the boundaries of the ECB's monetary policy mandate: The CJEU's OMT judgement and its consequences |
0 |
0 |
1 |
82 |
0 |
0 |
1 |
167 |
Do Higher Corporate Taxes Reduce Wages? |
0 |
1 |
1 |
74 |
1 |
3 |
6 |
138 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
0 |
2 |
2 |
110 |
0 |
2 |
8 |
559 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
0 |
0 |
3 |
134 |
2 |
5 |
16 |
246 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
0 |
0 |
1 |
118 |
0 |
0 |
5 |
268 |
Do higher corporate taxes reduce wages? Micro evidence from Germany |
0 |
0 |
1 |
75 |
0 |
0 |
6 |
216 |
Do higher corporate taxes reduce wages? Micro evidence from Germany |
0 |
0 |
0 |
56 |
0 |
0 |
2 |
185 |
Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
28 |
Does Germany Collect Revenue from Taxing Capital Income? |
0 |
0 |
0 |
96 |
0 |
0 |
1 |
381 |
Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
0 |
0 |
0 |
22 |
0 |
2 |
2 |
82 |
Does ownership affect the impact of taxes on firm behavior? Evidence from China |
0 |
1 |
1 |
43 |
0 |
3 |
3 |
57 |
Does ownership affect the impact of taxes on firm behaviour? Evidence from China |
0 |
1 |
1 |
29 |
0 |
2 |
5 |
90 |
Does tax simplification yield more equity and efficiency? An empirical analysis for Germany |
0 |
0 |
0 |
196 |
0 |
2 |
7 |
706 |
Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell |
0 |
0 |
1 |
165 |
0 |
0 |
1 |
502 |
EEAG Economic Policy for the Next Decade:A Changed Role of Governments? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
1 |
EEAG Report on the European Economy 2022 - Economic Policy for the Next Decade: A Changed Role of Governments? |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
EU Innovation Policy: How to Escape the Middle Technology Trap |
4 |
10 |
34 |
34 |
11 |
22 |
60 |
60 |
EU Regional Policy and Tax Competition |
0 |
0 |
0 |
228 |
1 |
2 |
3 |
559 |
Economic Challenges Ahead for the Next European Commission |
0 |
0 |
6 |
6 |
0 |
0 |
2 |
2 |
Economic Deprivation and Radical Voting: Evidence from Germany |
0 |
1 |
7 |
32 |
1 |
6 |
24 |
82 |
Economic Effects of Brexit on the European Economy |
0 |
1 |
1 |
503 |
1 |
6 |
11 |
1,406 |
Efficiency wages, employment, and the marginal income-tax rate: A note |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
24 |
Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17 |
Enhancing Objectivity and Decision Relevance: A Better Framework for Evaluating Cohesion Policies |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
4 |
Enhancing objectivity and decision relevance: A better framework for evaluating cohesion policies |
0 |
0 |
2 |
2 |
1 |
1 |
7 |
7 |
Erbschaftsteuer: Behutsam anpassen |
0 |
0 |
0 |
8 |
0 |
1 |
1 |
37 |
Erbschaftsteuer: Neu ordnen statt nachbessern |
0 |
0 |
2 |
44 |
0 |
0 |
3 |
88 |
Ertragsabhängige und ertragsunabhängige Steuern |
0 |
0 |
0 |
0 |
1 |
4 |
10 |
38 |
European Fiscal Union: What Is It? Does It Work? And Are There Really 'No Alternatives'? |
1 |
1 |
1 |
245 |
1 |
1 |
4 |
440 |
Europäische Bankenunion: Vom Prinzip Hoffnung zum Prinzip Haftung |
0 |
0 |
0 |
40 |
0 |
0 |
1 |
176 |
Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
44 |
Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence |
0 |
0 |
0 |
52 |
0 |
0 |
1 |
132 |
Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting? |
0 |
0 |
1 |
61 |
1 |
1 |
3 |
126 |
Financing the EU: New Context, New Responses |
0 |
0 |
0 |
5 |
0 |
0 |
3 |
17 |
Financing the European Union- New Context, New Responses |
0 |
1 |
2 |
4 |
0 |
2 |
3 |
10 |
Fiscal Consolidation and Automatic Stabilization: New Results |
0 |
0 |
0 |
18 |
1 |
1 |
3 |
25 |
Fiscal Consolidation and Automatic Stabilization: New Results |
0 |
0 |
1 |
18 |
0 |
0 |
2 |
34 |
Fiscal Consolidation and Automatic Stabilization: New Results |
0 |
0 |
1 |
48 |
0 |
0 |
3 |
131 |
Fiscal Union in Europe? Efficiency, Equity and Stabilizing Effects of an EU-Wide Income Tax |
0 |
0 |
2 |
124 |
0 |
1 |
3 |
245 |
Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism |
0 |
0 |
1 |
126 |
0 |
0 |
4 |
413 |
Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System |
0 |
0 |
1 |
111 |
0 |
0 |
4 |
268 |
Fiscal integration in the Eurozone: economic effects of two key scenarios |
0 |
0 |
0 |
49 |
0 |
1 |
2 |
130 |
Fiscal integration in the eurozone: Economic effects of two key scenarios |
0 |
0 |
0 |
64 |
0 |
0 |
0 |
123 |
Fiscal union in Europe? Redistributive and stabilising effects of an EU tax-benefit system |
0 |
0 |
1 |
63 |
1 |
1 |
2 |
139 |
Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
50 |
Flexibilität statt Solidität? Zur Reform der europäischen Fiskalregeln |
0 |
0 |
1 |
2 |
0 |
0 |
2 |
4 |
Fostering European Identity |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
15 |
Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland |
0 |
0 |
0 |
131 |
0 |
0 |
0 |
567 |
Für eine echte Reform der Bund-Länder-Finanzbeziehungen |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
47 |
Für eine grundlegende Reform des öffentlich-rechtlichen Rundfunks |
0 |
3 |
18 |
18 |
1 |
4 |
34 |
34 |
GINI DP 23: Automatic Stabilizers, Economic Crisis and Income Distribution in Europe |
0 |
0 |
0 |
26 |
1 |
1 |
1 |
90 |
Gegen die Neubelebung der Entfernungspauschale |
0 |
0 |
0 |
4 |
0 |
1 |
1 |
38 |
Gemeindefinanzreform: Hintergründe, Defizite, Alternativen |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
German public finances through the financial crisis |
0 |
1 |
1 |
23 |
0 |
1 |
1 |
74 |
Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data |
0 |
1 |
4 |
37 |
0 |
2 |
16 |
66 |
Globalisation and Income Inequality Revisited |
0 |
0 |
0 |
60 |
1 |
3 |
11 |
191 |
Globalization and Income Inequality Revisited |
0 |
0 |
1 |
208 |
0 |
1 |
8 |
510 |
Globalization and Income Inequality Revisited |
0 |
0 |
2 |
138 |
1 |
3 |
10 |
153 |
Government debt in times of low interest rates: the case of Europe |
0 |
1 |
3 |
15 |
0 |
1 |
6 |
32 |
Green Deal auf Kosten des Wettbewerbs? |
0 |
0 |
3 |
14 |
0 |
0 |
7 |
21 |
Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis |
0 |
0 |
0 |
65 |
0 |
0 |
2 |
293 |
Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis |
0 |
0 |
0 |
62 |
0 |
0 |
0 |
264 |
HOW WILL BREXIT AFFECT TAX COMPETITION AND TAX HARMONIZATION? THE ROLE OF DISCRIMINATORY TAXATION |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
Hard Brexit ahead: breaking the deadlock |
0 |
0 |
0 |
18 |
0 |
1 |
3 |
24 |
Herausforderungen für die deutsche Wirtschafts- und Finanzpolitik in der Legislaturperiode 2013-2017 |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
74 |
How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China |
0 |
0 |
0 |
13 |
0 |
1 |
1 |
83 |
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation |
0 |
0 |
0 |
41 |
0 |
0 |
0 |
66 |
How can a country 'graduate' from procyclical fiscal policy? Evidence from China |
0 |
0 |
0 |
40 |
0 |
0 |
0 |
41 |
How can a country 'graduate' from procyclical fiscal policy? Evidence from China |
0 |
0 |
0 |
27 |
1 |
1 |
3 |
43 |
How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation |
0 |
0 |
0 |
61 |
1 |
1 |
1 |
111 |
How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals |
0 |
0 |
0 |
186 |
0 |
0 |
2 |
797 |
Immigration and Skill Formation in Unionised Labour Markets |
0 |
0 |
0 |
85 |
0 |
0 |
0 |
602 |
Incentivising structural reforms in Europe? |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
19 |
Inequality and Extremist Voting: Evidence from Germany |
3 |
3 |
8 |
119 |
4 |
6 |
23 |
366 |
Irrwege in der Sozialpolitik |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
20 |
Is a Flat Tax Feasible in a Grown-up Welfare State? |
0 |
0 |
1 |
110 |
0 |
1 |
4 |
419 |
Is a Flat Tax politically feasible in a grown-up Welfare State? |
0 |
0 |
1 |
150 |
0 |
0 |
4 |
631 |
Is tax progression really good for employment? A model with endogenous hours of work |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
36 |
Ist eine große Steuerreform finanzierbar? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
17 |
Kein Rückzug in die Festung Europa! |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
13 |
Konzernsteuerquote und Invesitionsverhalten |
0 |
0 |
0 |
69 |
0 |
0 |
2 |
289 |
Krankenhausversorgung in Deutschland: Diagnose und Therapie |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
7 |
Labor and capital income taxation, fiscal competition, and the distribution of wealth |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
38 |
Making the best of the European single market |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
23 |
Making the best of the European single market |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
8 |
Making the best of the European single market |
0 |
0 |
1 |
37 |
0 |
0 |
3 |
97 |
München braucht mehr Raum für Experimentelles |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
Neue Diskriminierungsverbote für die digitale Welt? |
0 |
0 |
0 |
54 |
0 |
0 |
1 |
37 |
Neustart in der Energiepolitik jetzt! |
0 |
0 |
0 |
112 |
0 |
0 |
1 |
212 |
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily? |
0 |
0 |
0 |
48 |
0 |
0 |
0 |
235 |
Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily? |
0 |
0 |
0 |
13 |
0 |
0 |
2 |
165 |
Nice guys finish last: are people with higher tax morale taxed more heavily? |
0 |
0 |
0 |
123 |
2 |
3 |
4 |
550 |
No retreat into fortress Europe! |
0 |
0 |
0 |
8 |
0 |
0 |
2 |
22 |
Optimal Tax Policy when Firms are Internationally Mobile |
0 |
0 |
0 |
176 |
0 |
0 |
0 |
433 |
Optimal tax policy when firms are internationallly mobile |
0 |
0 |
0 |
96 |
0 |
0 |
2 |
228 |
Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform |
0 |
0 |
1 |
293 |
0 |
3 |
8 |
733 |
Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform |
0 |
0 |
5 |
133 |
0 |
1 |
20 |
301 |
Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment |
0 |
1 |
3 |
139 |
0 |
2 |
6 |
464 |
Read My Lips? Taxes and Elections |
0 |
0 |
1 |
18 |
0 |
0 |
7 |
59 |
Read My Lips? Taxes and Elections |
2 |
2 |
7 |
40 |
6 |
13 |
43 |
136 |
Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union |
0 |
0 |
0 |
47 |
0 |
0 |
0 |
114 |
Reconciling insurance with market discipline: A blueprint for a European fiscal union |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
85 |
Reform der Gemeindefinanzen |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18 |
Reforming Economic Governance in the Eurozone: Shifting Spending Instead of Expanding Debt Margins |
0 |
0 |
0 |
5 |
0 |
0 |
2 |
13 |
Reforming the financing of the European Union: A proposal |
0 |
0 |
0 |
24 |
0 |
1 |
4 |
78 |
Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte |
0 |
1 |
1 |
106 |
0 |
3 |
6 |
466 |
Renaissance der Angebotspolitik |
0 |
0 |
0 |
18 |
0 |
2 |
3 |
62 |
Rethinking Geoeconomics: Trade Policy Scenarios for Europe's Economy |
0 |
1 |
2 |
5 |
0 |
1 |
7 |
10 |
Risk aversion does not justify the introduction of mandatory unemployment insurance in the shirking model |
0 |
0 |
0 |
259 |
0 |
0 |
1 |
591 |
Second-best pollution taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
20 |
Sind unsere sozialen Sicherungssysteme generationengerecht? |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
64 |
Social Protection as an Automatic Stabilizer |
0 |
0 |
0 |
70 |
0 |
6 |
13 |
364 |
Sollte die Gewerbesteuer reformiert werden? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
19 |
Source versus Residence Based Taxation with International Mergers and Acquisitions |
0 |
0 |
0 |
452 |
1 |
1 |
3 |
2,690 |
Staatsfonds: Muss Deutschland sich schützen? |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
21 |
Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende? |
0 |
0 |
0 |
192 |
0 |
1 |
2 |
961 |
Steuerliche Probleme von Mitarbeiter-Aktienoptionen |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86 |
Sustainable Finance and Climate Change: Wasteful but a Political Commitment Device? |
0 |
0 |
0 |
13 |
0 |
1 |
2 |
17 |
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates |
0 |
0 |
2 |
223 |
1 |
2 |
5 |
793 |
Tax Competition – Greenfield Investment versus Mergers and Acquisitions |
0 |
0 |
0 |
193 |
0 |
0 |
0 |
788 |
Tax Coordination and Unemployment |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
278 |
Tax Coordination and Unemployment |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
50 |
Tax Cuts Starve the Beast! Evidence from Germany |
0 |
0 |
1 |
60 |
0 |
1 |
11 |
284 |
Tax Cuts Starve the Beast! Evidence from Germany |
0 |
0 |
0 |
46 |
0 |
0 |
3 |
71 |
Tax Enforcement and Tax Havens under Formula Apportionment |
0 |
0 |
0 |
102 |
0 |
0 |
0 |
271 |
Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting |
3 |
15 |
63 |
1,749 |
16 |
45 |
163 |
5,978 |
Tax Harmonisation in the European Union / Armonización fiscal en la UE / Harmonització fiscal a la UE |
0 |
0 |
0 |
34 |
0 |
0 |
1 |
45 |
Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets |
0 |
0 |
0 |
85 |
0 |
0 |
1 |
371 |
Tax Progression and Human Capital in Imperfect Labour Markets |
0 |
0 |
0 |
54 |
0 |
0 |
1 |
311 |
Tax competition and tax coordination in a median voter model |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
64 |
Tax progression and human capital in imperfect labour markets |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22 |
Taxing Foreign Profits with International Mergers and Acquisitions |
0 |
0 |
1 |
256 |
1 |
1 |
2 |
840 |
Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? |
0 |
0 |
0 |
121 |
1 |
1 |
2 |
674 |
The Challenge of Estimating the Direct and Indirect Effects of Covid-19 Interventions – Toward an Integrated Economic and Epidemiological Approach |
0 |
0 |
1 |
18 |
0 |
0 |
2 |
8 |
The Challenge of Estimating the Direct and Indirect Effects of Covid-19 Interventions —Toward an Integrated Economic and Epidemiological Approach |
0 |
0 |
0 |
6 |
0 |
1 |
2 |
12 |
The Common Interests of Health Protection and the Economy: Evidence from Scenario Calculations of Covid-19 Containment Policies |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
7 |
The Common Interests of Health Protection and the Economy: Evidence from Scenario Calculations of Covid-19 Containment Policies |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
5 |
The EU Commission's Proposal for a Financial Transaction Tax |
0 |
0 |
0 |
179 |
0 |
0 |
1 |
331 |
The Economic Costs of the Coronavirus Shutdown for Germany: A Scenario Calculation |
0 |
0 |
1 |
9 |
0 |
0 |
3 |
31 |
The Economic Costs of the Coronavirus Shutdown for Selected European Countries: A Scenario Calculation |
0 |
0 |
2 |
23 |
0 |
0 |
5 |
60 |
The European Added Value of the Recovery and Resilience Facility |
2 |
2 |
6 |
25 |
2 |
2 |
9 |
44 |
The European Commission´s Proposal for a Common Consolidated Corporate Tax Base |
0 |
0 |
1 |
305 |
0 |
0 |
3 |
629 |
The Future of Eurozone Fiscal Governance |
0 |
0 |
0 |
138 |
0 |
1 |
2 |
177 |
The German Current Account Surplus: Where Does It Come From, Is It Harmful and Should Germany Do Something about It? |
0 |
1 |
2 |
385 |
0 |
3 |
5 |
556 |
The Nature of Shocks in the Eurozone and Their Absorption Channels |
0 |
0 |
0 |
36 |
0 |
0 |
1 |
64 |
The Optimal Taxation of Dividends in a Small Open Economy |
0 |
0 |
0 |
91 |
0 |
1 |
3 |
603 |
The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail |
1 |
1 |
8 |
64 |
2 |
9 |
32 |
167 |
The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail |
1 |
1 |
4 |
41 |
1 |
5 |
21 |
73 |
The Redistributive Effects of Tax Benefit Systems in the Enlarged EU |
0 |
1 |
1 |
105 |
0 |
2 |
4 |
346 |
The Role of the Corporate Income Tax as an Automatic Stabilizer |
0 |
0 |
0 |
235 |
0 |
1 |
1 |
1,146 |
The Taxation of Foreign Profits: A Unified View |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
112 |
The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
32 |
0 |
0 |
1 |
150 |
The Taxation of Foreign Profits: a Unified View |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
63 |
The effect of income shifting on the efficiency properties of consumption-tax systems |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
15 |
The monetary policy strategy of the European Central Bank: Review and recommendations |
0 |
0 |
3 |
46 |
0 |
1 |
10 |
66 |
The taxation of foreign profits - the old view, the new view and a pragmatic view |
0 |
0 |
0 |
121 |
0 |
1 |
2 |
335 |
Tirer le meilleur du marché unique européen |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
37 |
Tirer le meilleur du marché unique européen |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
Trade Openness and Income Inequality: New Empirical Evidence |
0 |
0 |
2 |
23 |
0 |
0 |
4 |
32 |
Trade Openness and Income Inequality: New Empirical Evidence |
0 |
0 |
2 |
27 |
0 |
2 |
8 |
58 |
Tragfähige Pflegeversicherung |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
19 |
Transfer Pricing Policy and the Intensity of Tax Rate Competition |
0 |
0 |
1 |
210 |
1 |
1 |
5 |
462 |
Unternehmensbesteuerung unter Wettbewerbsdruck |
0 |
0 |
0 |
22 |
0 |
0 |
2 |
32 |
Unternehmensmitbestimmung ohne Zwang |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
26 |
Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer |
0 |
0 |
0 |
22 |
0 |
1 |
2 |
76 |
Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany |
0 |
0 |
0 |
43 |
0 |
0 |
1 |
93 |
Wage bargaining, Labor-tax progression, and welfare |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
34 |
Weckruf für die deutsche Wirtschaftspolitik |
0 |
0 |
0 |
22 |
0 |
0 |
1 |
39 |
Welfare Effects of Immigration in a Dual Labor Market |
0 |
0 |
0 |
235 |
0 |
0 |
0 |
2,256 |
Werden die Armen immer ärmer und die Reichen immer reicher? Zehn Thesen zur Ungleichheitsdebatte |
0 |
0 |
0 |
49 |
0 |
0 |
0 |
68 |
What Drives Chinese Overseas M&A Investment? Evidence from Micro Data |
0 |
1 |
1 |
59 |
0 |
2 |
9 |
118 |
What a feeling?! How to promote ‘European Identity’ |
0 |
0 |
0 |
41 |
0 |
1 |
5 |
173 |
Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany |
0 |
0 |
1 |
66 |
0 |
0 |
1 |
260 |
Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market |
0 |
5 |
5 |
5 |
0 |
2 |
4 |
4 |
Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market |
0 |
0 |
1 |
74 |
1 |
1 |
3 |
111 |
Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market |
1 |
2 |
2 |
22 |
1 |
7 |
16 |
63 |
Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market |
0 |
0 |
2 |
20 |
0 |
0 |
4 |
45 |
Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective |
0 |
0 |
1 |
31 |
0 |
0 |
2 |
40 |
Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective |
0 |
0 |
0 |
13 |
1 |
2 |
2 |
17 |
Who is afraid of the Asset Quality Review? Potential losses and capital shortfalls in the European banking system |
0 |
0 |
0 |
7 |
0 |
0 |
2 |
39 |
Who is afraid of the asset quality review? Potential losses and capital shortfalls in the European banking system |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
49 |
Who should bear the burden of COVID-19 related ï¬ scal pressure? An optimal income taxation perspective |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
5 |
Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
24 |
Why Do Countries Subsidize Investment and Not Employment? |
0 |
0 |
0 |
131 |
0 |
0 |
0 |
716 |
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data |
0 |
1 |
4 |
61 |
0 |
4 |
8 |
98 |
Why Is the Corporate Tax Rate Lower than the Personal Tax Rate? |
0 |
0 |
11 |
528 |
11 |
34 |
372 |
7,232 |
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 |
41 |
Why do governments subsidise investment and not employment? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
Why is the corporate tax rate lower than the personal tax rate? The role of new firms |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
69 |
Why is there so little tax coordination? The role of majority voting and international tax evasion |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
28 |
Why the IMF and OECD are Wrong about Inequality and Growth |
0 |
0 |
0 |
1 |
2 |
2 |
4 |
9 |
Wider die Arbeitslosigkeit der beruflich Geringqualifizierten: Entwurf eines Kombilohn-Verfahrens für den Niedriglohnsektor |
0 |
0 |
0 |
73 |
0 |
0 |
0 |
370 |
Wider die Aushöhlung der Welthandelsordnung: Für mehr Regeldisziplin |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
20 |
Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich mit der EU und den USA |
0 |
0 |
0 |
55 |
0 |
0 |
0 |
272 |
Will the Centralisation of Carbon Pricing Revenue in the EU Lead to Laxer Climate Policy? |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
57 |
Wirtschafts- und Industriestandort Deutschland in Gefahr? Was zu tun ist und was man unterlassen sollte |
0 |
0 |
4 |
13 |
0 |
1 |
13 |
24 |
With which countries do tax havens share information? |
0 |
0 |
0 |
23 |
0 |
1 |
1 |
81 |
With which countries do tax havens share information? |
0 |
0 |
0 |
35 |
0 |
0 |
2 |
147 |
With which countries do tax havens share information? |
0 |
0 |
0 |
146 |
0 |
1 |
4 |
540 |
Total Working Papers |
21 |
68 |
311 |
18,129 |
98 |
322 |
1,459 |
66,889 |
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 |
0 |
30 |
68. Jahresversammlung des ifo Instituts – Deutschland als Wissenschafts- und Innovationsstandort |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
70. Jahresversammlung des ifo Instituts: 70 Jahre Soziale Marktwirtschaft – welche Zukunft hat unsere Wirtschaftsordnung? |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
38 |
A Basic Unemployment Insurance Scheme for the Euro Area |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
11 |
A Euro Rescue Plan |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
9 |
A Viable Insolvency Procedure for Sovereigns in the Euro Area |
0 |
0 |
1 |
11 |
0 |
0 |
2 |
48 |
A minimum corporate tax rate would be harmful for both high and low tax countries |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
51 |
A theory of user-fee competition |
0 |
0 |
0 |
67 |
1 |
2 |
5 |
231 |
Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? |
0 |
0 |
0 |
7 |
1 |
1 |
3 |
48 |
Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
43 |
Acht Elemente einer grundlegenden Reform des Steuer- und Transfersystems |
0 |
0 |
1 |
3 |
0 |
0 |
1 |
5 |
After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19 |
0 |
0 |
2 |
26 |
1 |
4 |
13 |
92 |
Ampelstreit: Staatsausgaben aus wohlfahrtsökonomischer Sicht |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata |
0 |
0 |
0 |
35 |
0 |
0 |
4 |
153 |
Anhaltende Haushaltsüberschüsse — Zeit für Steuersenkungen? |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
19 |
Aus Hartz IV wird Bürgergeld — nur alter Wein in neuen Schläuchen? |
0 |
0 |
1 |
3 |
0 |
1 |
5 |
18 |
Auswirkungen der Globalisierung auf die Struktur der Besteuerung |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
116 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
50 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
34 |
Authors: The Members of the European Economic Advisory Group at CESifo |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
39 |
Automatic stabilization and discretionary fiscal policy in the financial crisis |
0 |
1 |
1 |
15 |
0 |
1 |
2 |
100 |
Automatic stabilizers and economic crisis: US vs. Europe |
0 |
2 |
12 |
374 |
5 |
13 |
59 |
1,444 |
Bankenunion: Ist eine gemeinsame europäische Bankenaufsicht ein neues Instrument der Bankenrettung? |
0 |
0 |
0 |
223 |
0 |
0 |
0 |
682 |
Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus |
0 |
0 |
0 |
98 |
0 |
0 |
0 |
394 |
Beschäftigungs- und Finanzierungswirkungen von Kombilohnmodellen |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
53 |
Besteuerung multinationaler Unternehmen: keine Alleingänge! |
0 |
0 |
0 |
9 |
0 |
0 |
1 |
62 |
Budgetdefizite in einer Europäischen Währungsunion: Bedarf es gemeinsamer Verschuldungsregeln? |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
7 |
Budgetdefizite in einer Europäischen Währungsunion: Bedarf es gemeinsamer Verschuldungsregeln? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
Bundesverfassungsgericht und Krisenpolitik der EZB — Stellungnahmen der Ökonomen |
0 |
0 |
1 |
31 |
0 |
1 |
2 |
111 |
Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
211 |
Can Tax Coordination Work? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
218 |
Can regional policy in a federation improve economic efficiency? |
0 |
0 |
0 |
58 |
0 |
0 |
1 |
192 |
Capital Mobility and Tax Competition |
0 |
0 |
1 |
78 |
1 |
2 |
4 |
193 |
Casino Capitalism and Risk as a Production Factor – One Evening at a Restaurant in Paris |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
Central-local government fiscal relations and cyclicality of public spending: evidence from China |
0 |
0 |
0 |
16 |
0 |
0 |
1 |
83 |
Chapter 1: Economic Developments around the World: Corona Crisis Leads to Worst Recession in 90 Years |
0 |
0 |
1 |
25 |
0 |
0 |
4 |
60 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
41 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
36 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
22 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
24 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
2 |
1 |
1 |
1 |
34 |
Chapter 1: Macroeconomic Conditions and Outlook |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
11 |
Chapter 2: Building Trust between Suspicious Minds |
0 |
0 |
0 |
3 |
1 |
1 |
3 |
52 |
Chapter 2: Coping (or not) with Change |
0 |
0 |
0 |
4 |
0 |
1 |
1 |
34 |
Chapter 2: Digital and Technical Transformation |
0 |
0 |
0 |
11 |
1 |
1 |
1 |
42 |
Chapter 2: Distributional Conflicts and Social Capital |
0 |
0 |
0 |
7 |
1 |
1 |
2 |
21 |
Chapter 2: Economic Policy and the Rise of Populism – It’s Not So Simple |
0 |
0 |
2 |
244 |
0 |
0 |
5 |
727 |
Chapter 2: Fiscal and Monetary Consequences of Covid-19 |
0 |
0 |
0 |
16 |
0 |
1 |
1 |
42 |
Chapter 2: The Rise of Market Liberalism |
0 |
0 |
2 |
8 |
0 |
1 |
4 |
15 |
Chapter 3: All Together Now: The European Union and the Country Clubs |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
40 |
Chapter 3: Britain and EUexit – The People Versus the EU |
0 |
0 |
0 |
31 |
0 |
1 |
1 |
85 |
Chapter 3: From the Global Financial Crisis to the Covid-19 Pandemic: The Rise of Populism |
0 |
0 |
0 |
14 |
0 |
0 |
6 |
30 |
Chapter 3: Lifecycles and Education: The Coronavirus Crisis Across Generations |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
19 |
Chapter 3: Risk, Insurance and Solidarity – National and EU Perspectives |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
10 |
Chapter 3: Struggling with Constraints |
0 |
0 |
0 |
4 |
1 |
1 |
2 |
23 |
Chapter 3: Taxing Multinational Companies |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
41 |
Chapter 4: Business Investment |
0 |
0 |
0 |
3 |
1 |
2 |
4 |
20 |
Chapter 4: Immigration and the Refugee Crisis – Can Europe Rise to the Challenge? |
0 |
0 |
0 |
206 |
0 |
0 |
0 |
482 |
Chapter 4: It’s OK to Be Different: Policy Coordination and Economic Convergence |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
79 |
Chapter 4: Looking Outward: Western Disarray, China Rising |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
36 |
Chapter 4: Markets, Policies, and Structural Change during and after the Covid Crisis |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
55 |
Chapter 4: Taxing Mobile Jobs and People |
0 |
0 |
1 |
4 |
0 |
0 |
1 |
13 |
Chapter 4: Will the Role of Governments in the Economy Change after the Crisis? |
0 |
0 |
0 |
7 |
0 |
1 |
2 |
12 |
Chapter 5: Taxing Immobile Factors and Wealth |
0 |
1 |
1 |
12 |
0 |
1 |
3 |
35 |
Christian Watrin – Ökonom, Hochschullehrer, Politikberater |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
11 |
Corona-Aufbauplan: Bewährungsprobe für den Zusammenhalt in der EU? |
0 |
0 |
0 |
5 |
1 |
1 |
1 |
37 |
Corona-Infektionen und die Dunkelziffer: Vergleichen wir Äpfel mit Birnen? |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
4 |
Corporate Taxation |
0 |
0 |
2 |
2 |
1 |
2 |
5 |
5 |
Corporate Taxes in the European Union |
0 |
0 |
0 |
162 |
0 |
0 |
1 |
335 |
Corporate income tax coordination in the European Union |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data |
2 |
3 |
12 |
46 |
3 |
7 |
45 |
129 |
Corporate tax effects on the quality and quantity of FDI |
0 |
0 |
2 |
153 |
0 |
1 |
17 |
467 |
Corporate tax policy, foreign firm ownership and thin capitalization |
0 |
0 |
1 |
127 |
0 |
0 |
5 |
420 |
Das Familienrealsplitting als Reformoption der Familienbesteuerung |
0 |
0 |
1 |
24 |
0 |
0 |
3 |
150 |
Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
Das gemeinsame Interesse von Gesundheit und Wirtschaft: Eine Szenarienrechnung zur Eindämmung der Corona- Pandemie |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
4 |
Der Kölner Kombilohn für den Niedriglohnsektor |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
186 |
Der Steuerwettbewerb und die Osterweiterung der EU |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
60 |
Der Tankrabatt: Haben die Mineralölkonzerne die Steuersenkung an die Kunden weitergegeben? |
1 |
4 |
20 |
91 |
1 |
9 |
32 |
159 |
Der Ukrainekrieg und die Folgen für unser Wirtschaftsmodell |
0 |
0 |
1 |
2 |
0 |
0 |
4 |
8 |
Der amerikanische Inflation Reduction Act: Zwischen Klimaschutz und Protektionismus |
1 |
2 |
6 |
15 |
1 |
4 |
12 |
26 |
Der russische Überfall auf die Ukraine: Folgen für die Konjunktur und wirtschaftspolitischer Handlungsbedarf |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
26 |
Die Aufkommenseffekte einer globalen effektiven Mindeststeuer |
0 |
0 |
0 |
4 |
0 |
0 |
3 |
12 |
Die Auswirkungen der Corona-Pandemie auf die bayerische Wirtschaft: Ergebnisse einer Unternehmensbefragung |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
85 |
Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten |
0 |
0 |
0 |
7 |
0 |
0 |
1 |
30 |
Die EU vor den Wahlen: Die ökonomischen Herausforderungen sind groß |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
Die Europäische Union am Scheideweg – zur Zukunft der Europäischen Währungsunion |
1 |
1 |
1 |
8 |
1 |
1 |
2 |
45 |
Die Kalte Progression – Verteilungswirkungen eines Einkommensteuertarifs auf Rädern |
0 |
0 |
0 |
22 |
1 |
1 |
3 |
91 |
Die Neuordnung der internationalen Unternehmensbesteuerung |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
5 |
Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen? |
0 |
2 |
4 |
19 |
0 |
2 |
5 |
72 |
Die Preiseffekte der Mehrwertsteuersenkung in deutschen Supermärkten: Eine Analyse für mehr als 60 000 Produkte |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
9 |
Die Reform der Europäischen Währungsunion muss weitergehen |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
10 |
Die Stellung der Ordnungspolitik in der Ökonomik |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
43 |
Die Zukunft der EU-Finanzen: Neue Wege der Finanzierung und der Verteilung? |
0 |
0 |
0 |
12 |
2 |
3 |
4 |
54 |
Die Zukunft der EU: Resilienz stärken, wirtschaftliche Integration vertiefen, europäische öffentliche Güter bereitstellen |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5 |
Die Zukunft des Geschäftsmodells Deutschland |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
7 |
Die deutsche Schuldenbremse – Stabilitätsanker oder Investitionsblocker? |
2 |
4 |
6 |
16 |
3 |
9 |
23 |
38 |
Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
49 |
Die effektive steuerliche Grenzbelastung von Investitionen: Das GKS-Maß |
0 |
0 |
1 |
7 |
0 |
0 |
1 |
42 |
Die europäische Integration seit 1989: Trotz aller Herausforderungen eine Erfolgsgeschichte, an der die wissenschaftliche Politikberatung mitwirkt |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
7 |
Die fiskalpolitische Governance der Eurozone ist reformbedürftig |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15 |
Die langfristigen Auswirkungen von Hochschulgründungen auf lokale Löhne |
0 |
0 |
2 |
4 |
0 |
0 |
4 |
9 |
Die volkswirtschaftlichen Kosten des Corona-Shutdown für Bayern: Eine Szenarienrechnung |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
Die volkswirtschaftlichen Kosten des Corona-Shutdown für Deutschland: Eine Szenarienrechnung |
0 |
0 |
0 |
21 |
0 |
0 |
1 |
91 |
Die volkswirtschaftlichen Kosten des Corona-Shutdown für ausgewählte europäische Länder: Eine Szenarienrechnung |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
3 |
Digitalisierung und Steuerpolitik |
0 |
0 |
0 |
22 |
0 |
1 |
2 |
61 |
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany |
1 |
4 |
12 |
197 |
3 |
12 |
36 |
747 |
Does Germany collect revenue from taxing the normal return to capital? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
172 |
Does a Simpler Income Tax Yield More Equity and Efficiency? |
0 |
0 |
2 |
45 |
0 |
0 |
3 |
152 |
Does expert information affect citizens’ attitudes toward Corona policies? Evidence from Germany |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
2 |
EEAG Corona Policy Brief July 2020: Europe’s Pandemic Politics |
0 |
0 |
0 |
19 |
0 |
1 |
2 |
43 |
EEAG Report 2020: Executive Summary |
0 |
0 |
0 |
7 |
0 |
3 |
12 |
50 |
EEAG Report 2020: Foreword |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
19 |
EEAG Report 2020: Recommendations for Europe |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
13 |
EEAG Report 2021: Executive Summary |
0 |
0 |
1 |
9 |
0 |
2 |
7 |
50 |
EEAG Report 2021: Foreword |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
23 |
EEAG Report 2021: Recommendations for Europe |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
18 |
EEAG Report 2022: Executive Summary |
0 |
0 |
0 |
2 |
0 |
0 |
2 |
8 |
EEAG Report 2022: Foreword |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
17 |
EEAG Report 2022: Recommendations for Europe |
0 |
1 |
1 |
6 |
1 |
3 |
4 |
18 |
EEAG Report on the European Economy 2018: What Now, With Whom, Where To – The Future of the EU |
0 |
0 |
0 |
14 |
0 |
1 |
4 |
76 |
EEAG Report on the European Economy 2019: A Fragmenting Europe in a Changing World |
0 |
0 |
0 |
20 |
0 |
1 |
2 |
226 |
EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
23 |
EEAG Report on the European Economy 2021 - Beyond the Coronavirus Crisis: Investing for a Viable Future |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
82 |
EEAG Report on the European Economy 2022 - Economic Policy for the Next Decade: A Changed Role of Governments? |
0 |
1 |
3 |
10 |
2 |
6 |
15 |
30 |
EU regional policy and tax competition |
0 |
0 |
0 |
74 |
1 |
1 |
2 |
253 |
EU-Rettungsschirm: Folgt der Einstieg in eine Transferunion? |
0 |
0 |
0 |
163 |
1 |
2 |
13 |
547 |
Economic integration and tax policy with endogenous foreign firm ownership |
0 |
0 |
0 |
74 |
0 |
0 |
3 |
191 |
Editor's Choice Reconciling Insurance with Market Discipline: a Blueprint for a European Fiscal Union |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
39 |
Efficiency wages, employment, and the marginal income-tax rate: A note |
0 |
0 |
1 |
12 |
0 |
0 |
2 |
52 |
Ein Jahr Mietendeckel: Wie hat sich der Berliner Immobilienmarkt entwickelt? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
Ein Masterplan für die Klimapolitik |
0 |
0 |
0 |
1 |
0 |
2 |
2 |
11 |
Ein Zukunftsfonds für Deutschland? |
0 |
0 |
0 |
7 |
0 |
0 |
1 |
47 |
Ein modifiziertes Zuschlagsmodell zur Reform der Gemeindesteuern |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
26 |
Ein zunehmend gespaltenes Land? – Regionale Einkommensunterschiede und die Entwicklung des Gefälles zwischen Stadt und Land sowie West- und Ostdeutschland |
0 |
0 |
3 |
32 |
0 |
0 |
4 |
66 |
Eine beschäftigungsfreundliche Reform der 620-DM-Arbeitsverhältnisse |
0 |
0 |
0 |
2 |
0 |
1 |
2 |
41 |
Einführung: Die Zukunft der EU und die Reform der Europäischen Währungsunion |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
20 |
Einkommensteuersenkungen: Rückfall in Fehler der Vergangenheit |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
53 |
Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy |
0 |
0 |
0 |
11 |
0 |
0 |
1 |
68 |
Entwicklungen am Berliner Immobilienmarkt ein Jahr nach dem Mietendeckel |
0 |
0 |
1 |
5 |
0 |
1 |
4 |
18 |
EuGH-Rechtsprechung zur Unternehmensbesteuerung |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
31 |
European Fiscal Union: What Is It? Does It work? And Are There Really 'No Alternatives'? |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
22 |
Europe’s Middle-Technology Trap |
1 |
2 |
5 |
5 |
1 |
5 |
14 |
14 |
Europäische Identität: Begriff, Determinanten und Politikansätze |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
47 |
Executive Summary |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
15 |
Executive Summary |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21 |
Expected effects of the US tax reform on other countries: global and local survey evidence |
0 |
0 |
0 |
6 |
0 |
0 |
1 |
20 |
Experience Rating of Unemployment Insurance in the US: A Model for Europe? |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
13 |
Experience Rating versus Employment Protection Laws in a Model where Firms Monitor Workers |
0 |
0 |
0 |
35 |
0 |
0 |
0 |
180 |
Finanzpolitik in der neuen Legislaturperiode: Auf wirtschaftliche Erholung und Wachstum setzen! |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
3 |
Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
98 |
Fiscal Consolidation and Automatic Stabilization: New Results |
0 |
1 |
2 |
13 |
0 |
1 |
15 |
41 |
Fiscal union in Europe? Redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism |
0 |
0 |
0 |
84 |
0 |
0 |
3 |
296 |
Fiskalpolitik nach der Krise |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
77 |
Foreign Income and Domestic Deductions – a Comment |
0 |
0 |
0 |
17 |
0 |
0 |
1 |
68 |
Foreword |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
Foreword |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
12 |
Foreword |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
8 |
Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland |
0 |
0 |
0 |
26 |
1 |
1 |
1 |
178 |
Für mehr Beschäftigung und mehr steuerliche Entlastung für Familien: Ein Reformvorschlag zur Einkommensbesteuerung |
0 |
0 |
1 |
4 |
0 |
1 |
5 |
14 |
G7-Finanzgipfel in Dresden |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28 |
Geld- und Fiskalpolitik in der EU unter veränderten geopolitischen Bedingungen: Was wird aus der Europäischen Währungsunion? |
0 |
0 |
1 |
7 |
2 |
3 |
7 |
18 |
German Public Finances through the Financial Crisis |
0 |
0 |
0 |
9 |
0 |
1 |
1 |
55 |
Germany’s Economic Restart after Covid-19: The Role of Fiscal Policy and Taxation |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
9 |
Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste? |
0 |
0 |
1 |
8 |
1 |
1 |
3 |
42 |
Green Finance and the EU-Taxonomy for Sustainable Activities: Why Using More Direct Environmental Policy Tools Is Preferable |
0 |
1 |
5 |
6 |
0 |
1 |
15 |
18 |
Green Finance, die EU-Taxonomie für nachhaltige Aktivitäten und der Klimaschutz: Eine wohlfahrtsökonomische Analyse |
0 |
3 |
5 |
11 |
0 |
3 |
15 |
30 |
Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
56 |
Hartz IV — Reform einer umstrittenen politischen Maßnahme |
0 |
0 |
1 |
13 |
0 |
0 |
4 |
61 |
Hat die Mehrwertsteuersenkung den Konsum belebt? |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
17 |
Haushaltspolitik im Krisenmodus – Reform der Schuldenbremse notwendig? |
1 |
1 |
38 |
38 |
1 |
4 |
75 |
75 |
How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany |
0 |
1 |
2 |
2 |
0 |
1 |
4 |
18 |
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation |
0 |
1 |
2 |
34 |
0 |
1 |
2 |
104 |
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 |
0 |
95 |
0 |
0 |
6 |
326 |
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 |
0 |
35 |
0 |
0 |
3 |
189 |
Immigration and skill formation in unionised labour markets |
0 |
0 |
0 |
45 |
0 |
0 |
1 |
185 |
Impfstoffe: Wie man marktbasierte Anreize nutzt, um die Produktion hochzufahren |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
6 |
Implizite Staatsverschuldung, Strukturreformen und Europäischer Stabilitäts- und Wachstumspakt |
0 |
0 |
1 |
3 |
0 |
0 |
1 |
12 |
Incentivising Structural Reforms in Europe? A Blueprint for the European Commission’s Reform Support Programme |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
15 |
Innovationen in Deutschland und der EU – Weg der Stärke? |
0 |
0 |
0 |
0 |
0 |
1 |
12 |
12 |
Integration des Solidaritätszuschlags in die Einkommensteuer |
0 |
0 |
1 |
6 |
2 |
2 |
3 |
68 |
International debt shifting and multinational firms in developing economies |
1 |
3 |
12 |
202 |
4 |
9 |
36 |
503 |
Internationalization and business tax revenue—evidence from Germany |
0 |
0 |
0 |
61 |
0 |
0 |
0 |
183 |
Introduction |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
Investitionsförderung durch beschleunigte steuerliche Abschreibungen |
0 |
0 |
1 |
4 |
0 |
0 |
1 |
10 |
Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany |
0 |
0 |
3 |
130 |
0 |
0 |
6 |
364 |
Is tax progression really good for employment? A model with endogenous hours of work |
0 |
0 |
0 |
76 |
0 |
0 |
3 |
195 |
Is the Corporation Tax an Effective Automatic Stabilizer? |
0 |
0 |
0 |
50 |
0 |
0 |
4 |
190 |
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 |
4 |
31 |
0 |
0 |
5 |
116 |
Ist Deutschland Hoch‐ oder Niedrigsteuerland? Der Versuch einer Synthese* |
0 |
0 |
0 |
54 |
0 |
0 |
2 |
177 |
Ist eine große Steuerreform finanzierbar? |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
21 |
Kalte Progression in Zeiten hoher Inflation: Wer trägt die Lasten? |
0 |
1 |
1 |
1 |
0 |
1 |
2 |
8 |
Keine Bankenkrise: Ökonominnen und Ökonomen erwarten keine neue Finanzkrise und fordern Fortsetzung der Zinspolitik |
1 |
1 |
2 |
6 |
1 |
1 |
3 |
10 |
Konsumgutscheine, Steuer- und Zinssenkungen, Hilfspaket für die Automobilbranche: Sind das geeignete Mittel gegen die Rezession? |
0 |
0 |
0 |
49 |
0 |
0 |
0 |
178 |
Konzernsteuerquote und Investitionsverhalten |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
2 |
Kosten und Chancen der Migration |
0 |
1 |
1 |
81 |
1 |
2 |
5 |
220 |
Können höhere Löhne zur Überwindung des Fachkräftemangels beitragen? |
0 |
1 |
1 |
1 |
0 |
2 |
2 |
2 |
Labor and capital income taxation, fiscal competition, and the distribution of wealth |
0 |
0 |
0 |
39 |
1 |
1 |
3 |
142 |
Langfristige Effekte von Deglobalisierung und Handelskriegen auf die deutsche Wirtschaft |
0 |
0 |
2 |
4 |
0 |
1 |
4 |
11 |
Low Interest Rates: Global Causes and Policy Implications for Germany |
0 |
0 |
0 |
11 |
0 |
0 |
2 |
27 |
Mindestlohn: Bloß nicht |
0 |
0 |
0 |
16 |
0 |
0 |
1 |
71 |
Nach dem großen Einbruch: Ein Konjunkturprogramm zur Stützung und Erholung der Wirtschaft |
0 |
0 |
0 |
9 |
0 |
0 |
1 |
30 |
Neues Konjunkturrisiko: Engpässe bei Materialien und Vorprodukten |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
Next Generation EU: Chancen und Risiken des europäischen Fonds für die wirtschaftliche Erholung nach der Corona-Krise |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
21 |
Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates? |
0 |
0 |
1 |
17 |
0 |
0 |
1 |
62 |
Niedrigzinsen: Ursachen und wirtschaftspolitische Implikationen |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
11 |
Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment |
0 |
0 |
0 |
29 |
0 |
0 |
2 |
132 |
Optimal tax policy when firms are internationally mobile |
1 |
1 |
3 |
56 |
1 |
1 |
7 |
173 |
Piketty’s r-g Model: Wealth Inequality and Tax Policy |
0 |
0 |
0 |
7 |
2 |
2 |
8 |
40 |
Raus aus der Niedrigeinkommensfalle(!) – Der ifo-Vorschlag zur Reform des Grundsicherungssystems |
0 |
0 |
0 |
13 |
1 |
2 |
2 |
47 |
Read my lips? Taxes and elections |
1 |
2 |
3 |
3 |
2 |
9 |
17 |
17 |
Recommendations for Europe |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
38 |
Recommendations for Europe |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
16 |
Recommendations for Europe |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
Reform der Gemeindefinanzen |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
33 |
Reforming the Financing of the European Union: A Proposal |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
34 |
Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte |
0 |
0 |
0 |
11 |
0 |
0 |
3 |
59 |
Reformoptionen für die Grundsteuer B: Eine empirische Analyse der Belastungswirkungen |
1 |
1 |
1 |
17 |
2 |
2 |
2 |
51 |
Reformvorschläge für den Arbeitsmarkt: Ist Hartz IV noch zukunftsfähig? |
0 |
0 |
1 |
60 |
0 |
3 |
11 |
186 |
Rekordschulden gegen Corona-Folgen – was kann sich der Staat leisten? |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
47 |
Replik zum Beitrag von Grit Kulemann und Peter Mandler: „Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte |
0 |
0 |
0 |
7 |
1 |
2 |
3 |
23 |
Restart nach Corona: Krisenpakete im Vergleich |
0 |
0 |
0 |
2 |
0 |
0 |
2 |
9 |
Schuldenbremse — Investitionshemmnis oder Vorbild für Europa? |
1 |
1 |
2 |
18 |
3 |
4 |
14 |
86 |
Second-Best Pollution Taxes: An Analytical Framework and Some New Results |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
232 |
Sind die Unternehmenssteuern in Deutschland zu hoch? |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
47 |
Sind wir noch bedingt abwehrbereit? Die Entwicklung der deutschen Verteidigungsfähigkeit seit dem Ende des Kalten Krieges |
1 |
1 |
1 |
3 |
1 |
1 |
1 |
5 |
Solidaritätszuschlag abschaffen? |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
58 |
Sollte die Gewerbesteuer reformiert werden? |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
25 |
Source versus residence based taxation with international mergers and acquisitions |
0 |
0 |
1 |
42 |
0 |
0 |
4 |
185 |
Source versus residence based taxation with international mergers and acquisitions |
0 |
0 |
0 |
82 |
0 |
0 |
1 |
443 |
Soziale Marktwirtschaft: Exportschlager oder Auslaufmodell? |
0 |
0 |
0 |
7 |
0 |
0 |
1 |
60 |
Sprudelnde Einnahmen, große Herausforderungen – Erwartungen an eine zukunftsfähige Steuer- und Finanzpolitik |
0 |
1 |
4 |
12 |
0 |
1 |
8 |
44 |
Staatsfonds für eine effiziente Altersvorsorge: Welche innovativen Lösungen sind möglich? |
0 |
0 |
0 |
6 |
0 |
1 |
2 |
32 |
Stabile fiskalpolitische Institutionen für die Europäische Währungsunion |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
15 |
Steuer- und Abgabensenkungen jetzt? |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
43 |
Steuer- und Finanzpolitik: Auf Wachstum ausrichten |
0 |
1 |
1 |
5 |
0 |
1 |
1 |
14 |
Steuerausfälle - Defizite: Sind Steuererhöhungen unumgänglich? |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
91 |
Steuererhöhungen durch die Hintertür – fiskalische Aufkommenswirkungen der Kalten Progression |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
51 |
Steuererhöhungen? Am ehesten direkt nach den Wahlen |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
8 |
Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen? |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
48 |
Steuerliche Probleme von Mitarbeiter-Aktienoptionen |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
78 |
Steuerpolitik als Mittel des Protektionismus? |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
34 |
Steuerpolitik und Wirtschaftswachstum |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
9 |
Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 |
0 |
0 |
0 |
72 |
0 |
0 |
0 |
232 |
Summary |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
24 |
Sustainable finance and climate change: Wasteful but a political commitment device? |
0 |
0 |
3 |
9 |
0 |
1 |
11 |
29 |
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS |
0 |
0 |
0 |
78 |
0 |
0 |
2 |
304 |
Target Risks without Euro Exits |
0 |
0 |
0 |
2 |
0 |
2 |
2 |
15 |
Target-Risiken ohne Euro-Austritte |
0 |
0 |
0 |
5 |
0 |
1 |
1 |
20 |
Tax Competition and Tax Coordination in a Median Voter Model |
0 |
0 |
0 |
62 |
0 |
0 |
1 |
232 |
Tax Competition and Tax Coordination in a Median Voter Model |
0 |
0 |
0 |
39 |
0 |
0 |
0 |
161 |
Tax Coordination and Unemployment |
0 |
0 |
0 |
74 |
0 |
0 |
1 |
197 |
Tax Progression and Human Capital in Imperfect Labour Markets |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
Tax Progression and Human Capital in Imperfect Labour Markets |
0 |
0 |
0 |
33 |
0 |
0 |
1 |
117 |
Tax competition -- Greenfield investment versus mergers and acquisitions |
0 |
0 |
0 |
46 |
0 |
0 |
0 |
292 |
Tax enforcement and tax havens under formula apportionment |
0 |
0 |
0 |
68 |
0 |
0 |
0 |
195 |
Tax evasion, tax avoidance and shadow economy: introduction |
0 |
1 |
1 |
191 |
1 |
2 |
5 |
544 |
Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? |
0 |
0 |
0 |
0 |
1 |
3 |
5 |
7 |
Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? |
0 |
0 |
0 |
40 |
1 |
1 |
1 |
244 |
The EEAG Report on the European Economy 2017: Economics of Populism |
0 |
0 |
0 |
34 |
0 |
0 |
1 |
85 |
The Economic Effects of a Wealth Tax in Germany |
0 |
0 |
0 |
10 |
0 |
0 |
5 |
67 |
The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems |
0 |
0 |
1 |
1 |
0 |
1 |
2 |
183 |
The European Commission's proposal for a common consolidated corporate tax base |
0 |
0 |
1 |
88 |
0 |
0 |
2 |
234 |
The Members of the European Economic Advisory Group |
0 |
0 |
0 |
3 |
0 |
1 |
2 |
9 |
The Members of the European Economic Advisory Group |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
The Members of the European Economic Advisory Group |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
12 |
The NGEU Economic Recovery Fund |
0 |
1 |
2 |
33 |
0 |
2 |
4 |
71 |
The Nexus of Corporate Income Taxation and Multinational Activity |
0 |
0 |
0 |
41 |
0 |
0 |
2 |
136 |
The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians |
0 |
0 |
1 |
42 |
0 |
0 |
1 |
138 |
The Redistributive Effects of Tax Benefit Systems in the Enlarged EU |
1 |
1 |
4 |
48 |
1 |
2 |
8 |
166 |
The Reform of the EU Economic Governance Framework, Market Discipline and the Role of the ECB |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
The Revenue Effect of a Global Effective Minimum Tax |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
7 |
The challenge of estimating the direct and indirect effects of COVID-19 interventions – Toward an integrated economic and epidemiological approach |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
The common interests of health protection and the economy: evidence from scenario calculations of COVID-19 containment policies |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
The role of the corporate income tax as an automatic stabilizer |
0 |
0 |
1 |
57 |
0 |
3 |
5 |
227 |
The taxation of foreign profits — The old view, the new view and a pragmatic view |
0 |
0 |
0 |
39 |
0 |
2 |
3 |
110 |
The taxation of foreign profits: A unified view |
0 |
0 |
1 |
64 |
0 |
1 |
6 |
236 |
Trade openness and income inequality: New empirical evidence |
0 |
3 |
6 |
24 |
2 |
15 |
35 |
112 |
Transfer pricing policy and the intensity of tax rate competition |
0 |
1 |
3 |
60 |
0 |
3 |
15 |
186 |
Ungleichheit und Wirtschaftswachstum: Warum OECD und IWF falsch liegen |
0 |
0 |
1 |
14 |
0 |
0 |
1 |
44 |
Unternehmensteuerreform: Welche Wirkungen sind zu erwarten? |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
96 |
Versicherungspflicht für Elementarschäden? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
Verteilungspolitik für mehr Inklusion und Wachstum |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
6 |
Vorschläge für eine Reform der Immobilienbesteuerung |
0 |
0 |
0 |
4 |
1 |
4 |
4 |
22 |
Wage bargaining, labor-tax progression, and welfare |
0 |
0 |
0 |
30 |
0 |
0 |
1 |
73 |
Wahlrecht mit Kinderbonus für Eltern: Konsequenzen für Deutschland |
0 |
0 |
0 |
4 |
1 |
1 |
2 |
30 |
Was bei einer Reform des Solidaritätszuschlags zu beachten ist |
0 |
0 |
1 |
9 |
0 |
0 |
3 |
26 |
Wege aus der Stagnation – (wie) kann die Wirtschaftspolitik bessere Rahmenbedingungen schaffen? |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
4 |
Welfare effects of immigration in a dual labor market |
0 |
0 |
0 |
85 |
0 |
0 |
1 |
311 |
Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer |
0 |
0 |
1 |
7 |
1 |
4 |
13 |
61 |
What drives Chinese overseas M&A investment? Evidence from micro data |
0 |
0 |
2 |
11 |
1 |
2 |
12 |
38 |
Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
2 |
Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective |
0 |
0 |
0 |
3 |
1 |
1 |
4 |
10 |
Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms |
0 |
0 |
0 |
42 |
0 |
0 |
0 |
191 |
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data |
0 |
0 |
0 |
4 |
0 |
2 |
5 |
13 |
Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief? |
0 |
1 |
1 |
65 |
0 |
1 |
2 |
307 |
Why do governments subsidise investment and not employment? |
0 |
0 |
0 |
40 |
0 |
0 |
2 |
155 |
Why do governments use closed ended subsidies to support entrepreneurial investment? |
0 |
0 |
0 |
31 |
0 |
0 |
1 |
121 |
Why is the corporate tax rate lower than the personal tax rate?: The role of new firms |
0 |
0 |
1 |
64 |
0 |
0 |
6 |
205 |
Why is there Corporate Taxation? The Role of Limited Liability Revisited |
0 |
0 |
0 |
53 |
0 |
0 |
0 |
121 |
Why is there so little tax coordination? The role of majority voting and international tax evasion |
0 |
0 |
0 |
38 |
0 |
0 |
2 |
198 |
Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell |
0 |
0 |
3 |
8 |
1 |
1 |
5 |
16 |
Wie sollte das Steuersystem in Deutschland reformiert werden? |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
37 |
Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
98 |
Wie weit ist die Verschuldungskrise in der Europäischen Währungsunion überwunden? |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
61 |
Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU‐Staaten und den USA |
0 |
0 |
1 |
82 |
1 |
2 |
10 |
400 |
Will the Reform of the Institutional Framework Restore Fiscal Stability in the Eurozone? |
0 |
0 |
2 |
16 |
0 |
0 |
4 |
27 |
Will the centralization of carbon pricing revenue in the European Union lead to laxer climate policy? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
Wird die Steuerreform die Arbeitslosigkeit reduzieren? |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
9 |
Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
27 |
Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
Wirtschaftliche Implikationen der Corona-Krise und wirtschaftspolitische Maßnahmen |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
90 |
With which countries do tax havens share information? |
0 |
0 |
1 |
79 |
0 |
1 |
5 |
259 |
Zur Koordinierung der Unternehmensbesteuerung in Europa |
1 |
1 |
2 |
35 |
2 |
2 |
4 |
202 |
Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten? |
0 |
0 |
0 |
4 |
0 |
0 |
9 |
71 |
Zwischen Notfallmaßnahmen und Strukturreformen: Wie den Energiemarkt zukunftsfähig gestalten? |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
10 |
Zäsur in der europäischen Wettbewerbs- und Industriepolitik: Freie Fahrt für europäische Champions? |
0 |
0 |
0 |
15 |
1 |
1 |
1 |
63 |
[Art 50] Ways to Leave the Euro – Does the Eurozone Need an Exit Clause? |
0 |
1 |
1 |
1 |
1 |
2 |
5 |
10 |
ifo Konjunkturprognose 2017–2019: Deutsche Wirtschaft auf dem Weg in die Hochkonjunktur |
1 |
1 |
1 |
8 |
2 |
3 |
3 |
51 |
Ökonomenpanel zur Steuerpolitik: Ein Debattenbeitrag zu den Vorschlägen der Wirtschaftsweisen |
0 |
0 |
2 |
3 |
0 |
0 |
3 |
8 |
Ökonomische Effekte des Berliner Mietendeckels |
0 |
0 |
4 |
13 |
1 |
1 |
7 |
54 |
Ökonomische Herausforderungen der kommenden Jahre und Handlungsbedarf für die Wirtschaftspolitik |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
7 |
„Wir sind ärmer geworden und müssen uns darauf einstellen“: Ein Gespräch über die Verteilung der Lasten aus der Energiekrise, Green Finance, Polarisierung, Corona-Politik und die internationale Unternehmensbesteuerung |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
4 |
Total Journal Articles |
20 |
62 |
271 |
7,421 |
95 |
272 |
1,106 |
28,785 |