| 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? |
1 |
2 |
2 |
378 |
1 |
2 |
35 |
1,151 |
| A decentralization theorem of taxation |
0 |
1 |
1 |
33 |
0 |
1 |
3 |
89 |
| A note on the role of monetary policy when natural gas supply is inelastic |
0 |
0 |
1 |
14 |
1 |
3 |
7 |
13 |
| Are tax havens good? Implications of the crackdown on secrecy |
0 |
0 |
0 |
68 |
0 |
0 |
1 |
209 |
| 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 |
0 |
0 |
26 |
270 |
| C and S corporation banks: Did Trump's tax reform lead to differential effects? |
0 |
2 |
2 |
9 |
2 |
4 |
12 |
17 |
| CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision |
0 |
0 |
0 |
55 |
0 |
2 |
3 |
136 |
| CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision |
0 |
0 |
0 |
50 |
2 |
3 |
7 |
174 |
| 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 |
0 |
92 |
0 |
2 |
2 |
275 |
| Corona-Bonds und ihre Alternativen |
0 |
0 |
1 |
24 |
0 |
0 |
1 |
56 |
| Corporate Income Tax, IP Boxes and the Location of R&D |
0 |
0 |
8 |
31 |
0 |
3 |
17 |
47 |
| Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates |
0 |
0 |
0 |
55 |
0 |
0 |
29 |
396 |
| Der Verlustrücktrag als Mittel der Konjunkturpolitik - Ausweitung des Verlustrücktrags auch auf die Gewerbesteuer erforderlich |
0 |
0 |
1 |
32 |
0 |
0 |
2 |
76 |
| Digitalization and taxation: Beware ad hoc measures |
0 |
1 |
1 |
55 |
0 |
1 |
1 |
106 |
| Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield |
0 |
0 |
0 |
52 |
0 |
0 |
6 |
167 |
| Do stringent environmental policies deter FDI? M&A versus Greenfi eld |
0 |
0 |
0 |
27 |
0 |
0 |
4 |
90 |
| Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens? |
1 |
1 |
2 |
35 |
1 |
1 |
4 |
69 |
| Does exchange of information between tax authorities influence multinationals' use of tax havens? |
0 |
0 |
0 |
43 |
0 |
0 |
9 |
143 |
| Does exchange of information between tax authorities influence multinationals' use of tax havens? |
0 |
0 |
0 |
65 |
0 |
0 |
2 |
160 |
| Ein ESM Programm ist nicht zu rechtfertigen |
0 |
0 |
0 |
21 |
0 |
0 |
2 |
49 |
| 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 |
0 |
58 |
| Euro Membership and Fiscal Reaction Functions |
0 |
0 |
0 |
62 |
0 |
0 |
7 |
184 |
| Euro Membership and Fiscal Reaction Functions |
0 |
0 |
0 |
15 |
0 |
1 |
18 |
90 |
| Euro membership and fiscal reaction functions |
0 |
0 |
0 |
14 |
0 |
0 |
1 |
55 |
| 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? |
1 |
1 |
1 |
68 |
1 |
3 |
3 |
263 |
| 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 |
1 |
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 |
2 |
286 |
| Foreign direct investment, political resentment and the privatization process in eastern Europe |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
46 |
| Greece: Threatening recovery |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
45 |
| Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert? |
0 |
1 |
4 |
27 |
2 |
3 |
8 |
72 |
| How Efficient is a Contestable Natural Monopoly? |
0 |
0 |
0 |
172 |
0 |
2 |
3 |
1,493 |
| How Weak is the Weakest-Link Principle? On the Measurement of Firm Owners’ Control Rights |
0 |
0 |
2 |
123 |
1 |
3 |
14 |
1,308 |
| Im Schatten der Lowflation |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
56 |
| Inflation, Inflationsmessung und Zentralbankpolitik |
0 |
0 |
0 |
7 |
0 |
0 |
5 |
24 |
| Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects |
0 |
0 |
0 |
188 |
0 |
1 |
13 |
797 |
| Is There a Green Dividend of National Redistribution? |
0 |
0 |
39 |
46 |
0 |
0 |
8 |
12 |
| On deficits and symmetries in a fiscal capacity |
0 |
0 |
0 |
27 |
0 |
0 |
1 |
57 |
| On the Economics of Bottle Deposits |
0 |
0 |
0 |
163 |
0 |
0 |
4 |
600 |
| Optimal Income Taxation with Tax Competition |
0 |
0 |
0 |
85 |
0 |
0 |
1 |
264 |
| Optimal income taxation with tax competition |
0 |
0 |
0 |
58 |
0 |
1 |
9 |
144 |
| Ownership Concentration and Share Valuation: Evidence from Germany |
0 |
0 |
0 |
467 |
0 |
0 |
3 |
1,354 |
| Ownership Concentration and Share Valuation: Evidence from Germany |
0 |
0 |
2 |
203 |
0 |
0 |
27 |
1,093 |
| 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 |
1 |
55 |
0 |
0 |
1 |
107 |
| Price and Quantity Effects of the German Real Estate Transfer Tax |
0 |
1 |
3 |
58 |
1 |
3 |
18 |
164 |
| Price and Quantity Effects of the German Real Estate Transfer Tax |
0 |
0 |
2 |
17 |
0 |
0 |
18 |
165 |
| Pro-Rich Inflation and Optimal Income Taxation |
0 |
0 |
1 |
19 |
0 |
2 |
3 |
23 |
| Pro-rich Inflation in Europe: Implications for the Measurement of Inequality |
0 |
0 |
1 |
19 |
0 |
2 |
8 |
71 |
| Pro-rich Inflation in Europe: Implications for the Measurement of Inequality |
0 |
0 |
2 |
25 |
0 |
0 |
6 |
31 |
| Pro-rich inflation in Europe: Implications for the measurement of inequality |
0 |
0 |
1 |
15 |
0 |
0 |
3 |
50 |
| Profit Shifting in the EU: Evidence from Germany |
0 |
0 |
1 |
298 |
1 |
3 |
21 |
856 |
| Public Goods, Club Goods, and the Measurement of Crowding |
0 |
0 |
1 |
6 |
0 |
1 |
4 |
816 |
| Public procurement in the presence of capital taxation |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
310 |
| Reformpläne bei der Grunderwerbsteuer |
0 |
1 |
3 |
29 |
4 |
10 |
17 |
71 |
| Retained Earnings and Foreign Portfolio Ownership: Implications for the Current Account Debate |
1 |
3 |
10 |
10 |
1 |
4 |
12 |
12 |
| Retained earnings and foreign portfolio ownership: Implications for the current account debate |
1 |
1 |
6 |
6 |
1 |
1 |
4 |
4 |
| Russia today: The Russian invasion of Ukraine and Russia's public finances |
0 |
0 |
7 |
43 |
0 |
0 |
10 |
47 |
| Should the Global Community Welcome or Mourn New Oil Discoveries? |
0 |
0 |
1 |
9 |
0 |
0 |
1 |
24 |
| Stellungnahme zu den Plänen einer Erbschaftsteuerreform |
0 |
0 |
2 |
34 |
0 |
1 |
5 |
67 |
| Tariff Jumping Foreign Investment and Capital Taxation |
0 |
0 |
0 |
52 |
0 |
0 |
28 |
599 |
| Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates |
1 |
1 |
2 |
221 |
2 |
2 |
27 |
787 |
| Taxation and the Financial Structure of German Outbound FDI |
0 |
0 |
3 |
347 |
1 |
3 |
7 |
952 |
| Taxes and the Efficiency Costs of Capital Distortions |
0 |
0 |
2 |
143 |
0 |
0 |
25 |
403 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
105 |
0 |
0 |
22 |
551 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
105 |
0 |
0 |
15 |
693 |
| Taxes and the financial structure of German inward FDI |
0 |
0 |
1 |
130 |
0 |
0 |
7 |
554 |
| The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments |
0 |
1 |
3 |
256 |
2 |
4 |
49 |
983 |
| The Measurement of Firm Ownership and its Effect on Managerial Pay |
0 |
0 |
0 |
7 |
0 |
1 |
3 |
50 |
| The Measurement of Firm Ownership and its Effect on Managerial Pay |
0 |
0 |
0 |
58 |
0 |
1 |
9 |
269 |
| The Taxation of Passive Foreign Investment - Lessons from German Experience |
0 |
0 |
0 |
150 |
0 |
0 |
16 |
471 |
| Thin-Capitalization Rules and Company Responses Experience from German Legislation |
0 |
1 |
5 |
263 |
1 |
6 |
35 |
966 |
| Towards a fiscal union? On the acceptability of a fiscal transfer system in the eurozone |
0 |
0 |
0 |
56 |
0 |
1 |
3 |
93 |
| Trade, Multinationals and Transfer Pricing Regulations |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
375 |
| Trust in Government and Fiscal Adjustments |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
70 |
| Trust in Government and Fiscal Adjustments |
0 |
0 |
0 |
50 |
0 |
1 |
3 |
213 |
| Trust in government and fiscal adjustments |
0 |
0 |
0 |
61 |
0 |
0 |
0 |
83 |
| What determines the use of holding companies and ownership chains? |
0 |
1 |
4 |
377 |
0 |
1 |
25 |
1,065 |
| What do we know about the tax planning of German-based multinational firms? |
0 |
0 |
0 |
63 |
0 |
0 |
6 |
138 |
| 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 |
19 |
129 |
6,294 |
25 |
84 |
716 |
24,586 |
| 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 |
0 |
1 |
36 |
| A Note on Local Public Investment and Debt Limitation in a Federation* |
0 |
0 |
1 |
49 |
0 |
0 |
1 |
154 |
| A One-off Wealth Tax? |
1 |
1 |
1 |
1 |
1 |
2 |
2 |
7 |
| Anti-tax-avoidance provisions and the size of foreign direct investment |
0 |
0 |
2 |
130 |
1 |
2 |
10 |
321 |
| Are tax havens good? Implications of the crackdown on secrecy |
0 |
0 |
3 |
23 |
2 |
3 |
20 |
162 |
| Control rights, pyramids, and the measurement of ownership concentration |
0 |
0 |
0 |
61 |
0 |
1 |
1 |
263 |
| Corporate governance and pay for performance: evidence from Germany |
0 |
0 |
1 |
86 |
0 |
0 |
3 |
287 |
| Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004 |
0 |
0 |
1 |
9 |
0 |
0 |
3 |
91 |
| Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004 |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
| Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates |
0 |
0 |
1 |
13 |
1 |
2 |
4 |
125 |
| Deflation in Southern Europe: Curse or Blessing? How Should the ECB React? |
1 |
2 |
2 |
48 |
1 |
2 |
2 |
194 |
| Delayed integration as a possible remedy for the race to the bottom |
0 |
0 |
0 |
34 |
1 |
2 |
28 |
186 |
| Dinkies' and Housewives: The Regulation of Shopping Hours |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
14 |
| Do Stringent Environmental Policies Deter FDI? M&A versus Greenfield |
0 |
1 |
2 |
19 |
1 |
3 |
10 |
45 |
| Editorial Note |
0 |
0 |
0 |
3 |
0 |
0 |
2 |
25 |
| Einschätzungen zu Promotion und Postdoktorandenzeit |
0 |
0 |
1 |
11 |
0 |
0 |
1 |
38 |
| Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry |
0 |
1 |
2 |
9 |
1 |
3 |
22 |
70 |
| Euro membership and fiscal reaction functions |
1 |
2 |
8 |
36 |
1 |
3 |
11 |
125 |
| Fighting international tax avoidance |
0 |
0 |
2 |
366 |
0 |
0 |
9 |
1,176 |
| Foreign direct investment, political resentment and the privatization process in eastern Europe |
0 |
0 |
0 |
123 |
0 |
0 |
3 |
588 |
| Foreign profits and domestic investment |
0 |
0 |
2 |
34 |
0 |
0 |
2 |
117 |
| Inflation, Inflationsmessung und Zentralbankpolitik |
0 |
0 |
3 |
4 |
0 |
1 |
8 |
22 |
| Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects |
0 |
0 |
0 |
43 |
0 |
0 |
4 |
195 |
| Introduction to the special issue on entrepreneurship, innovation and public policy |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
33 |
| 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 |
1 |
285 |
| Ownership Concentration and Share Valuation |
0 |
0 |
0 |
3 |
0 |
0 |
3 |
14 |
| Ownership Concentration and Share Valuation |
0 |
0 |
1 |
93 |
0 |
0 |
4 |
346 |
| Panama Papers: a Focus on Tax Havens – What Is Still Legal and Which Instruments Prevent Misuse? |
0 |
0 |
0 |
50 |
1 |
1 |
1 |
228 |
| Private Investors for State Projects: Shadow Budgets or a Necessity? |
0 |
0 |
0 |
24 |
0 |
0 |
1 |
103 |
| Pro-rich Inflation and Optimal Income Taxation |
0 |
0 |
1 |
1 |
0 |
1 |
3 |
6 |
| Pro-rich inflation in Europe: Implications for the measurement of inequality |
5 |
7 |
23 |
32 |
9 |
14 |
38 |
80 |
| Profit shifting in the EU: evidence from Germany |
1 |
1 |
5 |
175 |
1 |
2 |
9 |
507 |
| Public Goods, Club Goods, and the Measurement of Crowding |
0 |
0 |
0 |
99 |
0 |
0 |
3 |
252 |
| Public procurement in the presence of capital taxation |
0 |
0 |
1 |
11 |
0 |
0 |
1 |
84 |
| Reform des Länderfinanzausgleichs |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
27 |
| Second degree price discrimination and natural monopoly |
0 |
0 |
1 |
169 |
0 |
0 |
3 |
966 |
| Should corporation taxation be harmonised within the EU? |
1 |
1 |
2 |
38 |
1 |
1 |
2 |
157 |
| Should the global community welcome new oil discoveries? |
0 |
1 |
4 |
4 |
0 |
1 |
4 |
5 |
| Stagnating Home-Ownership Rates, Share Deals: How Should Land Transfer Tax Be Reformed? |
0 |
0 |
2 |
16 |
0 |
1 |
3 |
54 |
| Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance |
0 |
0 |
1 |
16 |
0 |
1 |
2 |
87 |
| Tariff jumping foreign investment and capital taxation |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
107 |
| Tax Competition and Transfer Pricing Disputes |
0 |
0 |
1 |
14 |
0 |
0 |
4 |
507 |
| Taxes and the Financial Structure of German Inward FDI |
0 |
0 |
0 |
59 |
0 |
0 |
6 |
312 |
| Taxing multinational enterprises: evaluating of the proposals of the European Commission |
3 |
3 |
3 |
26 |
3 |
3 |
3 |
153 |
| 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 |
4 |
98 |
1 |
2 |
48 |
392 |
| The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB? |
0 |
2 |
4 |
6 |
0 |
3 |
9 |
26 |
| The taxation of passive foreign investment: lessons from German experience |
3 |
4 |
8 |
109 |
4 |
7 |
18 |
297 |
| The taxation of passive foreign investment: lessons from German experience |
0 |
1 |
2 |
7 |
1 |
2 |
4 |
23 |
| Toward a Mutualization of European Unemployment Insurance? On Limiting the Downsides of a Fiscal Transfer System for the Eurozone |
0 |
0 |
4 |
26 |
1 |
1 |
11 |
77 |
| Trade, Multinationals, and Transfer Pricing Regulations |
0 |
0 |
0 |
532 |
0 |
0 |
0 |
2,363 |
| Trust in government and fiscal adjustments |
0 |
0 |
1 |
22 |
0 |
1 |
8 |
94 |
| Vorstellung der Thesen von Hans-Werner Sinn: Wirtschaft und Wettbewerbsfähigkeit – die Agenda 2010 im Rückblick |
0 |
0 |
1 |
5 |
0 |
0 |
4 |
29 |
| Welfare and labor supply implications of tax competition for mobile labor |
0 |
0 |
0 |
5 |
0 |
0 |
23 |
95 |
| What Do We Know about the Tax Planning of German-based Multinational Firms? |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
35 |
| 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 |
0 |
75 |
| Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps |
1 |
1 |
1 |
8 |
1 |
1 |
5 |
41 |
| Zinsänderungsrisiken und langfristige Zins-bindung vor dem Hintergrund der hessischen Zinsswaps |
0 |
0 |
0 |
0 |
1 |
2 |
5 |
8 |
| ifo Vorschlag zur Steuerreform |
0 |
0 |
0 |
0 |
2 |
3 |
6 |
136 |
| Total Journal Articles |
17 |
29 |
102 |
2,850 |
37 |
73 |
384 |
12,249 |
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