| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| (Why) Do we need Corporate Taxation? |
0 |
0 |
0 |
382 |
1 |
3 |
16 |
1,173 |
| A decentralization theorem of taxation |
0 |
0 |
0 |
33 |
5 |
5 |
19 |
110 |
| A note on the role of monetary policy when natural gas supply is inelastic |
0 |
0 |
1 |
17 |
2 |
2 |
14 |
37 |
| Are tax havens good? Implications of the crackdown on secrecy |
0 |
0 |
1 |
69 |
0 |
1 |
19 |
229 |
| Artificial Time Inconsistency as a Remedy for the Race to the Bottom (new title: Delayed Integration as a Possible Remedy for the Race to the Bottom) |
0 |
0 |
0 |
35 |
1 |
2 |
10 |
281 |
| C and S corporation banks: Did Trump's tax reform lead to differential effects? |
0 |
0 |
3 |
17 |
1 |
1 |
13 |
46 |
| CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision |
0 |
0 |
0 |
56 |
3 |
5 |
16 |
160 |
| CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision |
0 |
0 |
0 |
52 |
2 |
2 |
7 |
189 |
| Control Rights, Pyramids, and the Measurement of Ownership Concentration |
1 |
1 |
1 |
93 |
1 |
3 |
23 |
304 |
| Control Rights, Pyramids, and the Measurement of Ownership Concentration |
0 |
0 |
0 |
0 |
2 |
3 |
17 |
33 |
| Corona-Bonds und ihre Alternativen |
0 |
0 |
0 |
25 |
3 |
4 |
14 |
74 |
| Corporate Income Tax, IP Boxes and the Location of R&D |
0 |
0 |
2 |
41 |
7 |
9 |
41 |
110 |
| Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates |
0 |
0 |
0 |
55 |
1 |
1 |
13 |
410 |
| Der Verlustrücktrag als Mittel der Konjunkturpolitik - Ausweitung des Verlustrücktrags auch auf die Gewerbesteuer erforderlich |
0 |
0 |
0 |
34 |
2 |
3 |
13 |
95 |
| Digitalization and taxation: Beware ad hoc measures |
0 |
0 |
1 |
60 |
1 |
1 |
10 |
123 |
| Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield |
0 |
0 |
0 |
52 |
2 |
3 |
18 |
190 |
| Do stringent environmental policies deter FDI? M&A versus Greenfi eld |
0 |
0 |
1 |
28 |
3 |
4 |
19 |
113 |
| Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens? |
0 |
0 |
0 |
37 |
2 |
3 |
21 |
96 |
| Does exchange of information between tax authorities influence multinationals' use of tax havens? |
0 |
0 |
0 |
65 |
4 |
9 |
21 |
188 |
| Does exchange of information between tax authorities influence multinationals' use of tax havens? |
0 |
0 |
0 |
45 |
1 |
4 |
14 |
174 |
| Ein ESM Programm ist nicht zu rechtfertigen |
0 |
0 |
0 |
21 |
2 |
4 |
8 |
58 |
| Einschätzungen zu Promotion und Postdoktorandenzeit – Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik |
0 |
0 |
0 |
24 |
2 |
4 |
10 |
101 |
| Energiewende, Butterberge und das Kiwi-in-Grönland-Problem |
0 |
0 |
0 |
13 |
2 |
2 |
6 |
67 |
| Euro Membership and Fiscal Reaction Functions |
0 |
0 |
0 |
62 |
1 |
2 |
12 |
198 |
| Euro Membership and Fiscal Reaction Functions |
0 |
0 |
0 |
15 |
2 |
2 |
10 |
103 |
| Euro membership and fiscal reaction functions |
0 |
0 |
0 |
14 |
1 |
2 |
11 |
73 |
| Evaluating Real World Income Distributions behind the Veil of Ignorance - How Risk Averse do You have to be to Prefer Europe over the US? |
0 |
0 |
0 |
3 |
2 |
2 |
8 |
22 |
| Evaluating Real World Income Distributions behind the Veil of Ignorance - How Risk Averse do you have to be to Prefer Europe over the US? |
0 |
0 |
0 |
70 |
1 |
1 |
9 |
276 |
| Financing Costs and the Efficiency of Public-Private Partnerships |
0 |
0 |
0 |
18 |
3 |
3 |
8 |
41 |
| Financing Costs and the Efficiency of Public-Private Partnerships |
0 |
0 |
0 |
45 |
0 |
0 |
5 |
132 |
| Financing costs and the efficiency of public-private partnerships |
1 |
1 |
1 |
17 |
2 |
4 |
9 |
32 |
| Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe |
0 |
0 |
1 |
94 |
2 |
3 |
21 |
314 |
| Foreign direct investment, political resentment and the privatization process in eastern Europe |
0 |
0 |
0 |
0 |
3 |
3 |
12 |
59 |
| Greece: Threatening recovery |
0 |
0 |
0 |
15 |
3 |
3 |
8 |
53 |
| Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert? |
0 |
0 |
0 |
27 |
7 |
9 |
19 |
99 |
| How Efficient is a Contestable Natural Monopoly? |
0 |
0 |
0 |
172 |
1 |
1 |
18 |
1,515 |
| How Weak is the Weakest-Link Principle? On the Measurement of Firm Owners’ Control Rights |
1 |
1 |
1 |
124 |
2 |
3 |
23 |
1,336 |
| Im Schatten der Lowflation |
0 |
0 |
0 |
12 |
1 |
1 |
3 |
60 |
| Inflation, Inflationsmessung und Zentralbankpolitik |
0 |
0 |
0 |
9 |
2 |
2 |
7 |
36 |
| Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects |
0 |
0 |
0 |
189 |
2 |
5 |
24 |
828 |
| Is There a Green Dividend of National Redistribution? |
0 |
0 |
1 |
48 |
2 |
6 |
14 |
31 |
| On deficits and symmetries in a fiscal capacity |
0 |
0 |
0 |
27 |
1 |
2 |
8 |
67 |
| On the Economics of Bottle Deposits |
0 |
0 |
1 |
166 |
3 |
3 |
9 |
617 |
| Optimal Income Taxation with Tax Competition |
1 |
1 |
2 |
88 |
4 |
5 |
15 |
283 |
| Optimal Redistribution with Labor Supply Dependent Productivity |
0 |
0 |
3 |
21 |
3 |
4 |
23 |
38 |
| Optimal income taxation with tax competition |
0 |
0 |
0 |
58 |
1 |
4 |
16 |
161 |
| Ownership Concentration and Share Valuation: Evidence from Germany |
0 |
0 |
0 |
467 |
0 |
0 |
18 |
1,377 |
| Ownership Concentration and Share Valuation: Evidence from Germany |
0 |
0 |
0 |
204 |
2 |
3 |
13 |
1,120 |
| PPPs: Umgehung von Defizitregeln oder höhere Effizienz im Staatssektor? |
0 |
0 |
3 |
15 |
2 |
2 |
7 |
48 |
| Panama & Co: Implikationen für die Steuerpolitik |
0 |
0 |
0 |
56 |
1 |
2 |
12 |
122 |
| Price and Quantity Effects of the German Real Estate Transfer Tax |
0 |
1 |
2 |
84 |
1 |
3 |
24 |
233 |
| Price and Quantity Effects of the German Real Estate Transfer Tax |
0 |
0 |
2 |
22 |
0 |
1 |
14 |
186 |
| Pro-Rich Inflation and Optimal Income Taxation |
0 |
0 |
0 |
20 |
2 |
2 |
11 |
39 |
| Pro-rich Inflation in Europe: Implications for the Measurement of Inequality |
0 |
0 |
0 |
25 |
2 |
3 |
21 |
54 |
| Pro-rich Inflation in Europe: Implications for the Measurement of Inequality |
0 |
1 |
1 |
25 |
7 |
9 |
27 |
115 |
| Pro-rich inflation in Europe: Implications for the measurement of inequality |
0 |
0 |
0 |
19 |
5 |
6 |
12 |
70 |
| Profit Shifting in the EU: Evidence from Germany |
0 |
0 |
0 |
299 |
1 |
1 |
13 |
874 |
| Public Goods, Club Goods, and the Measurement of Crowding |
0 |
0 |
0 |
7 |
1 |
1 |
19 |
840 |
| Public procurement in the presence of capital taxation |
1 |
1 |
1 |
18 |
3 |
4 |
14 |
326 |
| Reformpläne bei der Grunderwerbsteuer |
0 |
0 |
0 |
30 |
1 |
3 |
20 |
96 |
| Retained Earnings and Foreign Portfolio Ownership: Implications for the Current Account Debate |
0 |
0 |
0 |
11 |
1 |
1 |
7 |
23 |
| Retained earnings and foreign portfolio ownership: Implications for the current account debate |
0 |
0 |
0 |
7 |
2 |
2 |
9 |
18 |
| Retained earnings, foreign portfolio ownership, and the German current account: A firm-level approach |
0 |
0 |
0 |
2 |
2 |
2 |
17 |
26 |
| Retained earnings, foreign portfolio ownership, and the German current account: A firm-level approach |
0 |
0 |
3 |
4 |
4 |
4 |
20 |
30 |
| Russia today: The Russian invasion of Ukraine and Russia's public finances |
0 |
0 |
1 |
46 |
3 |
3 |
8 |
59 |
| Should the Global Community Welcome or Mourn New Oil Discoveries? |
0 |
0 |
0 |
9 |
2 |
3 |
20 |
48 |
| Stellungnahme zu den Plänen einer Erbschaftsteuerreform |
0 |
0 |
1 |
37 |
2 |
2 |
9 |
81 |
| Tariff Jumping Foreign Investment and Capital Taxation |
0 |
0 |
0 |
52 |
4 |
6 |
14 |
616 |
| Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates |
0 |
0 |
0 |
224 |
1 |
4 |
13 |
810 |
| Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions |
0 |
0 |
0 |
9 |
1 |
1 |
21 |
40 |
| Taxation and the Financial Structure of German Outbound FDI |
0 |
0 |
0 |
347 |
2 |
4 |
18 |
981 |
| Taxes and the Efficiency Costs of Capital Distortions |
0 |
0 |
0 |
143 |
4 |
5 |
16 |
422 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
105 |
3 |
3 |
7 |
705 |
| Taxes and the Financial Structure of German Inward FDI |
1 |
1 |
1 |
108 |
6 |
7 |
22 |
583 |
| Taxes and the financial structure of German inward FDI |
0 |
0 |
0 |
130 |
2 |
3 |
9 |
565 |
| The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments |
0 |
0 |
3 |
262 |
2 |
3 |
22 |
1,020 |
| The Measurement of Firm Ownership and its Effect on Managerial Pay |
0 |
0 |
0 |
58 |
2 |
2 |
12 |
283 |
| The Measurement of Firm Ownership and its Effect on Managerial Pay |
0 |
0 |
0 |
7 |
3 |
3 |
22 |
78 |
| The Taxation of Passive Foreign Investment - Lessons from German Experience |
0 |
0 |
1 |
153 |
2 |
2 |
12 |
490 |
| Thin-Capitalization Rules and Company Responses Experience from German Legislation |
0 |
0 |
0 |
270 |
1 |
3 |
26 |
1,019 |
| Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone |
0 |
0 |
0 |
56 |
0 |
0 |
11 |
106 |
| Trade, Multinationals and Transfer Pricing Regulations |
0 |
0 |
0 |
3 |
4 |
8 |
37 |
414 |
| Trust in Government and Fiscal Adjustments |
0 |
0 |
1 |
51 |
0 |
1 |
13 |
228 |
| Trust in Government and Fiscal Adjustments |
0 |
0 |
0 |
24 |
1 |
1 |
17 |
91 |
| Trust in government and fiscal adjustments |
0 |
0 |
0 |
61 |
2 |
2 |
11 |
98 |
| What determines the use of holding companies and ownership chains? |
0 |
0 |
2 |
389 |
2 |
4 |
20 |
1,105 |
| What do we know about the tax planning of German-based multinational firms? |
0 |
0 |
0 |
63 |
1 |
2 |
14 |
157 |
| When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001 |
0 |
0 |
0 |
19 |
6 |
6 |
16 |
157 |
| Total Working Papers |
6 |
8 |
42 |
6,489 |
192 |
275 |
1,322 |
26,488 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Decentralization Theorem of Taxation |
0 |
0 |
0 |
6 |
1 |
1 |
14 |
53 |
| A Note on Local Public Investment and Debt Limitation in a Federation* |
0 |
0 |
1 |
50 |
1 |
2 |
13 |
172 |
| Abschreibungen und die wachsende Kluft zwischen Brutto- und Nettoinlandsprodukt |
1 |
3 |
3 |
3 |
1 |
6 |
6 |
6 |
| Anti-tax-avoidance provisions and the size of foreign direct investment |
0 |
0 |
0 |
134 |
0 |
2 |
18 |
360 |
| Are tax havens good? Implications of the crackdown on secrecy |
0 |
0 |
1 |
27 |
0 |
0 |
13 |
191 |
| Besteuerung multinationaler Unternehmen - wie sind die Vorschläge der EU-Kommission zu bewerten? |
0 |
0 |
0 |
26 |
0 |
1 |
6 |
160 |
| Control rights, pyramids, and the measurement of ownership concentration |
1 |
1 |
1 |
64 |
2 |
3 |
15 |
288 |
| Corporate governance and pay for performance: evidence from Germany |
0 |
0 |
0 |
88 |
2 |
3 |
11 |
307 |
| Corporate income tax, IP boxes and the location of R&D |
0 |
1 |
1 |
6 |
0 |
2 |
17 |
33 |
| Das Gezerre um den Industriestrompreis |
0 |
0 |
0 |
2 |
2 |
2 |
6 |
10 |
| Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004 |
0 |
0 |
0 |
11 |
1 |
1 |
12 |
107 |
| Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates |
0 |
0 |
0 |
13 |
0 |
0 |
15 |
141 |
| Deflation in Südeuropa: Fluch oder Segen? Wie sollte die EZB reagieren? |
0 |
0 |
0 |
48 |
3 |
3 |
13 |
210 |
| Delayed integration as a possible remedy for the race to the bottom |
0 |
0 |
0 |
34 |
2 |
3 |
9 |
198 |
| Dinkies' and Housewives: The Regulation of Shopping Hours |
0 |
0 |
0 |
0 |
1 |
1 |
10 |
26 |
| Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield |
0 |
0 |
1 |
21 |
3 |
4 |
18 |
76 |
| Editorial Note |
0 |
0 |
0 |
4 |
2 |
4 |
13 |
40 |
| Einmalige Vermögensabgaben? |
0 |
0 |
0 |
1 |
2 |
2 |
7 |
20 |
| Einschätzungen zu Promotion und Postdoktorandenzeit: Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik |
0 |
0 |
0 |
11 |
1 |
9 |
15 |
54 |
| Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry |
0 |
0 |
0 |
9 |
1 |
1 |
7 |
82 |
| Euro membership and fiscal reaction functions |
0 |
0 |
0 |
41 |
3 |
3 |
13 |
149 |
| Fighting international tax avoidance |
0 |
0 |
0 |
367 |
1 |
1 |
9 |
1,192 |
| Foreign direct investment, political resentment and the privatization process in eastern Europe |
0 |
0 |
0 |
125 |
3 |
3 |
8 |
600 |
| Foreign profits and domestic investment |
0 |
0 |
0 |
35 |
1 |
2 |
11 |
134 |
| Inflation, Inflationsmessung und Zentralbankpolitik |
0 |
0 |
0 |
4 |
0 |
0 |
5 |
29 |
| Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects |
0 |
0 |
0 |
43 |
2 |
4 |
8 |
209 |
| Introduction to the special issue on entrepreneurship, innovation and public policy |
0 |
0 |
0 |
8 |
0 |
0 |
10 |
45 |
| Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Republic |
0 |
0 |
0 |
65 |
1 |
1 |
5 |
295 |
| Is there a Green Dividend of National Redistribution? |
0 |
0 |
0 |
5 |
0 |
0 |
10 |
19 |
| Ownership Concentration and Share Valuation |
0 |
0 |
0 |
95 |
1 |
1 |
13 |
373 |
| Ownership Concentration and Share Valuation |
0 |
0 |
0 |
3 |
0 |
1 |
13 |
32 |
| Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch? |
0 |
0 |
0 |
53 |
1 |
1 |
9 |
246 |
| Private Investoren für öffentliche Projekte: Schattenhaushalt oder Notwendigkeit? |
0 |
0 |
0 |
24 |
4 |
5 |
13 |
117 |
| Pro-rich Inflation and Optimal Income Taxation |
0 |
0 |
0 |
4 |
1 |
3 |
11 |
21 |
| Pro-rich inflation in Europe: Implications for the measurement of inequality |
2 |
2 |
8 |
66 |
6 |
6 |
31 |
174 |
| Profit shifting in the EU: evidence from Germany |
0 |
0 |
3 |
182 |
1 |
1 |
19 |
538 |
| Public Goods, Club Goods, and the Measurement of Crowding |
0 |
0 |
0 |
101 |
1 |
1 |
6 |
262 |
| Public procurement in the presence of capital taxation |
0 |
0 |
0 |
11 |
1 |
1 |
3 |
90 |
| Reform des Länderfinanzausgleichs |
0 |
0 |
0 |
2 |
0 |
0 |
6 |
34 |
| Retained Earnings, Foreign Portfolio Ownership, and the German Current Account: A Firm-Level Approach |
0 |
1 |
5 |
7 |
2 |
3 |
22 |
34 |
| Schrittweise Steuerreform: Effektivität und Glaubwürdigkeit |
0 |
0 |
0 |
0 |
1 |
1 |
5 |
7 |
| Second degree price discrimination and natural monopoly |
0 |
0 |
0 |
169 |
1 |
2 |
16 |
990 |
| Should the global community welcome new oil discoveries? |
0 |
0 |
0 |
5 |
2 |
2 |
12 |
22 |
| Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden? |
0 |
0 |
1 |
39 |
1 |
1 |
8 |
166 |
| Stagnierende Wohneigentumsquote, Share Deals: Wie sollte die Grunderwerbsteuer reformiert werden? |
0 |
0 |
0 |
16 |
0 |
0 |
10 |
69 |
| Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance |
0 |
0 |
0 |
16 |
2 |
2 |
14 |
102 |
| Tariff jumping foreign investment and capital taxation |
0 |
0 |
1 |
15 |
2 |
3 |
12 |
122 |
| Tax Competition and Transfer Pricing Disputes |
0 |
0 |
0 |
15 |
0 |
0 |
16 |
529 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
61 |
2 |
2 |
10 |
329 |
| The Distributional Impact of Public Goods Provision: A Veil of Ignorance Approach |
0 |
0 |
0 |
1 |
0 |
1 |
6 |
14 |
| The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments |
0 |
0 |
1 |
100 |
1 |
1 |
17 |
427 |
| The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB? |
1 |
2 |
4 |
12 |
1 |
2 |
15 |
51 |
| The taxation of passive foreign investment: lessons from German experience |
0 |
0 |
0 |
119 |
1 |
1 |
10 |
333 |
| The taxation of passive foreign investment: lessons from German experience |
0 |
1 |
2 |
9 |
2 |
5 |
22 |
51 |
| Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone |
0 |
1 |
1 |
29 |
1 |
2 |
20 |
105 |
| Trade, Multinationals, and Transfer Pricing Regulations |
0 |
0 |
0 |
533 |
0 |
0 |
8 |
2,378 |
| Trust in government and fiscal adjustments |
0 |
0 |
2 |
25 |
5 |
5 |
14 |
115 |
| Vorstellung der Thesen von Hans-Werner Sinn: Wirtschaft und Wettbewerbsfähigkeit – die Agenda 2010 im Rückblick |
0 |
0 |
0 |
5 |
3 |
3 |
8 |
42 |
| Welfare and labor supply implications of tax competition for mobile labor |
0 |
0 |
0 |
6 |
0 |
2 |
16 |
119 |
| What Do We Know about the Tax Planning of German-based Multinational Firms? |
1 |
1 |
1 |
3 |
3 |
3 |
13 |
51 |
| When Taxation Changes the Course of the Year: Fiscal-Year Adjustments and the German Tax Reform of 2000-01* |
0 |
0 |
0 |
6 |
3 |
3 |
16 |
91 |
| Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps |
1 |
1 |
1 |
2 |
2 |
2 |
9 |
21 |
| Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps |
0 |
0 |
0 |
8 |
2 |
3 |
7 |
52 |
| ifo Vorschlag zur Steuerreform |
0 |
0 |
0 |
0 |
1 |
2 |
12 |
161 |
| Total Journal Articles |
7 |
14 |
38 |
2,993 |
90 |
135 |
759 |
13,474 |
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