| 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 |
3 |
376 |
1 |
14 |
37 |
1,142 |
| A decentralization theorem of taxation |
0 |
0 |
0 |
32 |
0 |
1 |
5 |
88 |
| Are tax havens good? Implications of the crackdown on secrecy |
0 |
0 |
1 |
68 |
0 |
0 |
5 |
208 |
| 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 |
4 |
15 |
33 |
266 |
| C and S corporation banks: Did Trump's tax reform lead to differential effects? |
0 |
0 |
0 |
7 |
2 |
4 |
9 |
12 |
| CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision |
0 |
0 |
4 |
55 |
0 |
1 |
11 |
134 |
| CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision |
0 |
0 |
2 |
50 |
1 |
1 |
11 |
170 |
| Control Rights, Pyramids, and the Measurement of Ownership Concentration |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15 |
| Control Rights, Pyramids, and the Measurement of Ownership Concentration |
0 |
0 |
1 |
92 |
0 |
0 |
3 |
273 |
| Corona-Bonds und ihre Alternativen |
0 |
1 |
1 |
24 |
0 |
1 |
1 |
56 |
| Corporate Income Tax, IP Boxes and the Location of R&D |
0 |
3 |
6 |
28 |
1 |
6 |
15 |
40 |
| Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates |
0 |
0 |
0 |
55 |
6 |
12 |
32 |
388 |
| Der Verlustrücktrag als Mittel der Konjunkturpolitik - Ausweitung des Verlustrücktrags auch auf die Gewerbesteuer erforderlich |
0 |
0 |
1 |
31 |
0 |
1 |
4 |
75 |
| Digitalization and taxation: Beware ad hoc measures |
0 |
0 |
2 |
54 |
0 |
0 |
4 |
105 |
| Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield |
0 |
0 |
0 |
52 |
0 |
1 |
2 |
163 |
| Do stringent environmental policies deter FDI? M&A versus Greenfi eld |
0 |
0 |
0 |
27 |
0 |
1 |
8 |
89 |
| Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens? |
0 |
0 |
1 |
34 |
1 |
1 |
5 |
68 |
| Does exchange of information between tax authorities influence multinationals' use of tax havens? |
0 |
0 |
1 |
43 |
0 |
3 |
11 |
140 |
| Does exchange of information between tax authorities influence multinationals' use of tax havens? |
0 |
0 |
0 |
65 |
0 |
0 |
8 |
159 |
| Ein ESM Programm ist nicht zu rechtfertigen |
0 |
0 |
0 |
21 |
0 |
1 |
1 |
48 |
| Einschätzungen zu Promotion und Postdoktorandenzeit – Ergebnisse einer Umfrage unter Mitgliedern des Vereins für Socialpolitik |
0 |
0 |
0 |
24 |
0 |
0 |
1 |
90 |
| Energiewende, Butterberge und das Kiwi-in-Grönland-Problem |
0 |
0 |
0 |
13 |
0 |
0 |
2 |
58 |
| Euro Membership and Fiscal Reaction Functions |
0 |
0 |
0 |
15 |
1 |
7 |
15 |
83 |
| Euro Membership and Fiscal Reaction Functions |
0 |
0 |
1 |
62 |
2 |
3 |
13 |
182 |
| Euro membership and fiscal reaction functions |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
54 |
| 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 |
0 |
0 |
0 |
12 |
| 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 |
67 |
0 |
0 |
4 |
260 |
| Financing Costs and the Efficiency of Public-Private Partnerships |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
27 |
| Financing Costs and the Efficiency of Public-Private Partnerships |
0 |
0 |
0 |
45 |
0 |
0 |
2 |
121 |
| Financing costs and the efficiency of public-private partnerships |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
18 |
| Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe |
0 |
0 |
0 |
93 |
0 |
0 |
1 |
284 |
| Foreign direct investment, political resentment and the privatization process in eastern Europe |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
45 |
| Greece: Threatening recovery |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
45 |
| Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert? |
1 |
1 |
3 |
26 |
1 |
1 |
4 |
68 |
| How Efficient is a Contestable Natural Monopoly? |
0 |
0 |
1 |
172 |
0 |
0 |
5 |
1,491 |
| How Weak is the Weakest-Link Principle? On the Measurement of Firm Owners’ Control Rights |
0 |
0 |
1 |
122 |
1 |
5 |
16 |
1,302 |
| Im Schatten der Lowflation |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
56 |
| Inflation, Inflationsmessung und Zentralbankpolitik |
0 |
0 |
2 |
7 |
1 |
1 |
11 |
23 |
| Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects |
0 |
0 |
0 |
188 |
0 |
2 |
12 |
792 |
| On deficits and symmetries in a fiscal capacity |
0 |
0 |
0 |
27 |
0 |
0 |
0 |
56 |
| On the Economics of Bottle Deposits |
0 |
0 |
1 |
163 |
0 |
1 |
10 |
600 |
| Optimal Income Taxation with Tax Competition |
0 |
0 |
0 |
85 |
0 |
0 |
2 |
264 |
| Optimal income taxation with tax competition |
0 |
0 |
0 |
58 |
0 |
3 |
8 |
142 |
| Ownership Concentration and Share Valuation: Evidence from Germany |
0 |
0 |
1 |
202 |
1 |
12 |
30 |
1,086 |
| Ownership Concentration and Share Valuation: Evidence from Germany |
0 |
0 |
0 |
467 |
1 |
1 |
5 |
1,354 |
| PPPs: Umgehung von Defizitregeln oder höhere Effizienz im Staatssektor? |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
41 |
| Panama & Co: Implikationen für die Steuerpolitik |
0 |
0 |
0 |
54 |
0 |
0 |
2 |
106 |
| Price and Quantity Effects of the German Real Estate Transfer Tax |
1 |
1 |
2 |
56 |
3 |
6 |
15 |
156 |
| Price and Quantity Effects of the German Real Estate Transfer Tax |
0 |
0 |
2 |
16 |
1 |
5 |
20 |
158 |
| Pro-Rich Inflation and Optimal Income Taxation |
0 |
0 |
1 |
19 |
0 |
0 |
1 |
21 |
| Pro-rich Inflation in Europe: Implications for the Measurement of Inequality |
0 |
0 |
1 |
18 |
1 |
1 |
10 |
67 |
| Pro-rich Inflation in Europe: Implications for the Measurement of Inequality |
1 |
1 |
3 |
24 |
3 |
3 |
9 |
30 |
| Pro-rich inflation in Europe: Implications for the measurement of inequality |
0 |
0 |
2 |
15 |
0 |
1 |
9 |
50 |
| Profit Shifting in the EU: Evidence from Germany |
0 |
0 |
1 |
297 |
0 |
4 |
18 |
843 |
| Public Goods, Club Goods, and the Measurement of Crowding |
0 |
1 |
1 |
6 |
0 |
1 |
4 |
815 |
| Public procurement in the presence of capital taxation |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
310 |
| Reformpläne bei der Grunderwerbsteuer |
0 |
0 |
3 |
28 |
1 |
3 |
11 |
60 |
| Russia today: The Russian invasion of Ukraine and Russia's public finances |
1 |
2 |
20 |
42 |
1 |
3 |
37 |
45 |
| Should the Global Community Welcome or Mourn New Oil Discoveries? |
1 |
1 |
1 |
9 |
1 |
1 |
1 |
24 |
| Stellungnahme zu den Plänen einer Erbschaftsteuerreform |
0 |
1 |
1 |
33 |
0 |
2 |
3 |
65 |
| Tariff Jumping Foreign Investment and Capital Taxation |
0 |
0 |
1 |
52 |
5 |
12 |
34 |
592 |
| Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates |
0 |
0 |
0 |
219 |
6 |
15 |
29 |
779 |
| Taxation and the Financial Structure of German Outbound FDI |
0 |
0 |
4 |
346 |
0 |
0 |
9 |
948 |
| Taxes and the Efficiency Costs of Capital Distortions |
0 |
2 |
2 |
143 |
2 |
13 |
31 |
397 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
105 |
5 |
8 |
22 |
546 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
105 |
1 |
8 |
19 |
691 |
| Taxes and the financial structure of German inward FDI |
0 |
0 |
1 |
130 |
0 |
2 |
11 |
553 |
| The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments |
0 |
1 |
1 |
254 |
5 |
19 |
51 |
969 |
| The Measurement of Firm Ownership and its Effect on Managerial Pay |
0 |
0 |
0 |
7 |
1 |
1 |
3 |
49 |
| The Measurement of Firm Ownership and its Effect on Managerial Pay |
0 |
0 |
0 |
58 |
2 |
4 |
8 |
267 |
| The Taxation of Passive Foreign Investment - Lessons from German Experience |
0 |
0 |
0 |
150 |
2 |
7 |
28 |
468 |
| Thin-Capitalization Rules and Company Responses Experience from German Legislation |
0 |
1 |
2 |
259 |
3 |
13 |
35 |
953 |
| Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone |
0 |
0 |
0 |
56 |
0 |
1 |
2 |
91 |
| Trade, Multinationals and Transfer Pricing Regulations |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
375 |
| Trust in Government and Fiscal Adjustments |
0 |
0 |
1 |
50 |
0 |
0 |
2 |
210 |
| Trust in Government and Fiscal Adjustments |
0 |
0 |
0 |
23 |
0 |
0 |
2 |
70 |
| Trust in government and fiscal adjustments |
0 |
0 |
0 |
61 |
0 |
0 |
2 |
83 |
| What determines the use of holding companies and ownership chains? |
1 |
1 |
3 |
375 |
2 |
11 |
25 |
1,059 |
| What do we know about the tax planning of German-based multinational firms? |
0 |
0 |
0 |
63 |
0 |
2 |
6 |
135 |
| When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001 |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
135 |
| Total Working Papers |
6 |
17 |
86 |
6,182 |
69 |
245 |
807 |
24,313 |
| 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 |
5 |
0 |
1 |
1 |
36 |
| A Note on Local Public Investment and Debt Limitation in a Federation* |
0 |
0 |
0 |
48 |
0 |
0 |
1 |
153 |
| Anti-tax-avoidance provisions and the size of foreign direct investment |
0 |
1 |
5 |
129 |
0 |
3 |
8 |
315 |
| Are tax havens good? Implications of the crackdown on secrecy |
1 |
1 |
3 |
22 |
4 |
8 |
19 |
154 |
| Besteuerung multinationaler Unternehmen - wie sind die Vorschläge der EU-Kommission zu bewerten? |
0 |
0 |
0 |
23 |
0 |
0 |
0 |
150 |
| Control rights, pyramids, and the measurement of ownership concentration |
0 |
0 |
0 |
61 |
0 |
0 |
3 |
262 |
| Corporate governance and pay for performance: evidence from Germany |
0 |
0 |
4 |
86 |
0 |
0 |
7 |
287 |
| Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004 |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
88 |
| Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates |
0 |
0 |
1 |
13 |
0 |
0 |
1 |
122 |
| Deflation in Südeuropa: Fluch oder Segen? Wie sollte die EZB reagieren? |
0 |
0 |
0 |
46 |
0 |
0 |
0 |
192 |
| Delayed integration as a possible remedy for the race to the bottom |
0 |
0 |
0 |
34 |
4 |
11 |
29 |
178 |
| Dinkies' and Housewives: The Regulation of Shopping Hours |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
13 |
| Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield |
0 |
0 |
8 |
18 |
1 |
2 |
19 |
39 |
| Editorial Note |
0 |
0 |
0 |
3 |
1 |
1 |
4 |
25 |
| Einmalige Vermögensabgaben? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
| Einschätzungen zu Promotion und Postdoktorandenzeit |
1 |
1 |
2 |
11 |
1 |
1 |
4 |
38 |
| Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry |
0 |
0 |
1 |
8 |
2 |
7 |
24 |
61 |
| Euro membership and fiscal reaction functions |
0 |
2 |
6 |
32 |
1 |
3 |
13 |
120 |
| Fighting international tax avoidance |
0 |
1 |
2 |
365 |
4 |
6 |
15 |
1,175 |
| Foreign direct investment, political resentment and the privatization process in eastern Europe |
0 |
0 |
0 |
123 |
0 |
2 |
3 |
588 |
| Foreign profits and domestic investment |
0 |
1 |
2 |
34 |
0 |
1 |
2 |
117 |
| Inflation, Inflationsmessung und Zentralbankpolitik |
0 |
0 |
1 |
2 |
0 |
2 |
7 |
19 |
| Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects |
0 |
0 |
0 |
43 |
0 |
0 |
4 |
192 |
| Introduction to the special issue on entrepreneurship, innovation and public policy |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
32 |
| 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 |
64 |
0 |
0 |
0 |
284 |
| Ownership Concentration and Share Valuation |
0 |
0 |
1 |
3 |
0 |
1 |
4 |
14 |
| Ownership Concentration and Share Valuation |
1 |
1 |
2 |
93 |
1 |
2 |
6 |
345 |
| Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch? |
0 |
0 |
0 |
50 |
0 |
0 |
1 |
227 |
| Private Investoren für öffentliche Projekte: Schattenhaushalt oder Notwendigkeit? |
0 |
0 |
0 |
24 |
1 |
1 |
3 |
103 |
| Pro-rich Inflation and Optimal Income Taxation |
0 |
0 |
1 |
1 |
0 |
0 |
5 |
5 |
| Pro-rich inflation in Europe: Implications for the measurement of inequality |
0 |
7 |
14 |
20 |
1 |
8 |
21 |
55 |
| Profit shifting in the EU: evidence from Germany |
0 |
0 |
7 |
173 |
0 |
1 |
10 |
502 |
| Public Goods, Club Goods, and the Measurement of Crowding |
0 |
0 |
0 |
99 |
1 |
1 |
2 |
251 |
| Public procurement in the presence of capital taxation |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
83 |
| Reform des Länderfinanzausgleichs |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
26 |
| Second degree price discrimination and natural monopoly |
1 |
1 |
1 |
169 |
2 |
3 |
3 |
966 |
| Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden? |
0 |
1 |
1 |
37 |
0 |
1 |
2 |
156 |
| Stagnierende Wohneigentumsquote, Share Deals: Wie sollte die Grunderwerbsteuer reformiert werden? |
0 |
0 |
2 |
16 |
0 |
0 |
2 |
53 |
| Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance |
1 |
1 |
1 |
16 |
1 |
1 |
2 |
86 |
| Tariff jumping foreign investment and capital taxation |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
107 |
| Tax Competition and Transfer Pricing Disputes |
0 |
1 |
2 |
14 |
1 |
2 |
5 |
505 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
59 |
0 |
1 |
9 |
308 |
| The Distributional Impact of Public Goods Provision: A Veil of Ignorance Approach |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
| The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments |
0 |
1 |
6 |
97 |
4 |
16 |
71 |
379 |
| The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB? |
1 |
1 |
3 |
4 |
1 |
1 |
6 |
21 |
| The taxation of passive foreign investment: lessons from German experience |
0 |
0 |
1 |
6 |
0 |
0 |
4 |
21 |
| The taxation of passive foreign investment: lessons from German experience |
0 |
1 |
5 |
104 |
2 |
3 |
14 |
286 |
| Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone |
0 |
3 |
3 |
25 |
1 |
6 |
9 |
74 |
| Trade, Multinationals, and Transfer Pricing Regulations |
0 |
0 |
0 |
532 |
0 |
0 |
1 |
2,363 |
| Trust in government and fiscal adjustments |
0 |
1 |
1 |
22 |
1 |
2 |
6 |
89 |
| Vorstellung der Thesen von Hans-Werner Sinn: Wirtschaft und Wettbewerbsfähigkeit – die Agenda 2010 im Rückblick |
1 |
1 |
1 |
5 |
2 |
2 |
3 |
27 |
| Welfare and labor supply implications of tax competition for mobile labor |
0 |
0 |
0 |
5 |
4 |
7 |
24 |
86 |
| What Do We Know about the Tax Planning of German-based Multinational Firms? |
0 |
0 |
1 |
1 |
0 |
0 |
3 |
34 |
| When Taxation Changes the Course of the Year: Fiscal-Year Adjustments and the German Tax Reform of 2000-01* |
0 |
0 |
0 |
6 |
0 |
0 |
1 |
75 |
| Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps |
0 |
0 |
2 |
7 |
1 |
2 |
8 |
39 |
| Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
5 |
| ifo Vorschlag zur Steuerreform |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
131 |
| Total Journal Articles |
7 |
27 |
90 |
2,800 |
43 |
111 |
394 |
12,070 |
LogEc is hosted by the
Örebro University School of Business.