Sven Stöwhase
(Sven Stoewhase)
Personal Details
First Name: | Sven |
Middle Name: | |
Last Name: | Stoewhase |
Suffix: | |
RePEc Short-ID: | pst168 |
[This author has chosen not to make the email address public] | |
https://sites.google.com/view/stowhase/ | |
Affiliation
Fraunhofer Institut für Angewandte Informationstechnologie
http://www.fit.fraunhofer.de/Germany, Sankt Augustin
Research output
Jump to: Working papers ArticlesWorking papers
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2020.
"Measuring Intra-Generational Redistribution in PAYG Pension Schemes,"
CESifo Working Paper Series
8200, CESifo.
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2022. "Measuring intra-generational redistribution in PAYG pension schemes," Public Choice, Springer, vol. 190(1), pages 53-73, January.
- Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2020. "Measuring intra-generational redistribution in PAYG pension schemes," Discussion Paper Series 2020-01, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2018. "A New Measure of Intra-generational Redistribution within PAYG Pension Schemes and its Application to German Micro-data," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181580, Verein für Socialpolitik / German Economic Association.
- Stöwhase, Sven, 2009.
"Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany,"
MPRA Paper
13131, University Library of Munich, Germany.
- Sven Stöwhase, 2011. "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
- Tim Krieger & Sven Stöwhase, 2008.
"Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008,"
Working Papers CIE
14, Paderborn University, CIE Center for International Economics.
- Krieger Tim & Stöwhase Sven, 2009. "Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003–2008," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 58(1), pages 36-54, April.
- Katrin Rehdanz & Sven Stöwhase, 2007.
"Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany,"
SOEPpapers on Multidisciplinary Panel Data Research
31, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Katrin Rehdanz & Sven Stöwhase, 2008. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 29(3), pages 329-345, September.
- Katrin Rehdanz & Sven Stoewhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Working Papers FNU-139, Research unit Sustainability and Global Change, Hamburg University, revised Jun 2007.
- Stöwhase, Sven, 2006.
"Discrete investment and tax competition when firms shift profits,"
University of Göttingen Working Papers in Economics
52, University of Goettingen, Department of Economics.
- Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
- Stöwhase, Sven, 2005. "Taxes and Multinational Enterprises in the EU," Munich Dissertations in Economics 3925, University of Munich, Department of Economics.
- Stöwhase, Sven, 2004.
"Asymmetric Capital Tax Competition with Profit Shifting,"
Discussion Papers in Economics
454, University of Munich, Department of Economics.
- Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
- Stöwhase, Sven, 2002.
"Profit Shifting opportunities, Multinationals, and the determinants of FDI,"
Discussion Papers in Economics
29, University of Munich, Department of Economics.
repec:got:cegedp:52 is not listed on IDEAS
Articles
- Broer Michael & Stöwhase Sven, 2024. "Vergleich zweier Ansätze zur Bekämpfung der kalten Progression: Tarifverschiebung vs. einkommensteuerpflichtige Kopfpauschale," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 25(1), pages 58-69, March.
- Stöwhase Sven, 2023. "Gestaffelte Pflegeversicherungsbeiträge: Herausforderung für die Verwaltung," Wirtschaftsdienst, Sciendo, vol. 103(9), pages 584-584, September.
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2022.
"Measuring intra-generational redistribution in PAYG pension schemes,"
Public Choice, Springer, vol. 190(1), pages 53-73, January.
- Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2020. "Measuring intra-generational redistribution in PAYG pension schemes," Discussion Paper Series 2020-01, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2020. "Measuring Intra-Generational Redistribution in PAYG Pension Schemes," CESifo Working Paper Series 8200, CESifo.
- Broer Michael & Stöwhase Sven, 2022. "Der Kinderbonus und die Kompensations-zahlungen des Bundes: Verteilungswirkung auf die Gebietskörperschaften und Möglichkeit einer zielgenaueren Ausgestaltung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 23(2), pages 120-129, June.
- Lena Calahorrano & Sven Stöwhase, 2021. "Kindergarten for Free?! Empirical Evidence on the Utilization of Income Tax Deductions for Child Care Expenses," CESifo Economic Studies, CESifo Group, vol. 67(2), pages 129-154.
- Sven Stöwhase & Martin Teuber & Michael Broer, 2019. "Solidaritätszuschlag und Ehegattensplitting — eine Replik [Solidarity Surcharge and the Taxation of Married Couples — Reply and Response]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(12), pages 871-876, December.
- Kathrin Gunkelmann & Sven Stöwhase, 2019. "Mitarbeiterkapitalbeteiligungen: Verbreitung und Beteiligungsgrade [Employee Capital Participation: Trends and Recent Developments]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(5), pages 359-362, May.
- Lena Calahorrano & Luca Rebeggiani & Sven Stöwhase & Martin Teuber, 2019. "Demographic change and income tax revenues – results from a large microsimulation model for Germany," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 22(4), pages 399-419, October.
- Sven Stöwhase & Teodora Shipanova, 2016. "Seasonal effects in the use of paternity leave in Germany," Economics Bulletin, AccessEcon, vol. 36(1), pages 373-380.
- Sven Stöwhase & Martin Teuber, 2014. "Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 879-886, December.
- Sven Stöwhase, 2013.
"How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
- Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
- Judith Flory & Sven Stöwhase, 2012. "MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 5(2), pages 66-73.
- Sven Stöwhase, 2011.
"Non-minimization of source taxes on labor income: empirical evidence from Germany,"
Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
- Stöwhase, Sven, 2009. "Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany," MPRA Paper 13131, University Library of Munich, Germany.
- Stöwhase Sven, 2011. "Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(1), pages 3-23, April.
- Wolfgang Eggert & Tim Krieger & Sven Stöwhase, 2010. "Sollte der ermäßigte Mehrwertsteuersatz abgeschafft werden?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 90(11), pages 742-748, November.
- Krieger Tim & Stöwhase Sven, 2009.
"Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003–2008,"
Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 58(1), pages 36-54, April.
- Tim Krieger & Sven Stöwhase, 2008. "Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008," Working Papers CIE 14, Paderborn University, CIE Center for International Economics.
- Sven Stöwhase, 2009. "Research Note - Estimating the effects of a major reform in additional child Sven Stöwhasebenefits granted to German low-income households," International Journal of Microsimulation, International Microsimulation Association, vol. 2(2), pages 55-57.
- Katrin Rehdanz & Sven Stöwhase, 2008.
"Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany,"
Fiscal Studies, Institute for Fiscal Studies, vol. 29(3), pages 329-345, September.
- Katrin Rehdanz & Sven Stöwhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," SOEPpapers on Multidisciplinary Panel Data Research 31, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Katrin Rehdanz & Sven Stoewhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Working Papers FNU-139, Research unit Sustainability and Global Change, Hamburg University, revised Jun 2007.
- Sven Stöwhase, 2008. "Kindergrundfreibetrag als Alternative zum geltenden Recht?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 88(11), pages 749-753, November.
- Sven Stöwhase, 2006. "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 535-558, February.
- Sven Stöwhase, 2005.
"Asymmetric Capital Tax Competition with Profit Shifting,"
Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
- Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
- Sven Stö & Christian Traxler, 2005. "Tax Evasion and Auditing in a Federal Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 515-531, August.
- Andreas Haufler & Sven Stöwhase, 2003. "Taxes as a Determinant for Foreign Direct Investment in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 45-51, February.
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Working papers
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2020.
"Measuring Intra-Generational Redistribution in PAYG Pension Schemes,"
CESifo Working Paper Series
8200, CESifo.
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2022. "Measuring intra-generational redistribution in PAYG pension schemes," Public Choice, Springer, vol. 190(1), pages 53-73, January.
- Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2020. "Measuring intra-generational redistribution in PAYG pension schemes," Discussion Paper Series 2020-01, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
Cited by:
- Krieger, Tim & Meemann, Christine & Traub, Stefan, 2022.
"Inequality, life expectancy, and the intragenerational redistribution puzzle: Some experimental evidence,"
Discussion Paper Series
2022-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Tim Krieger & Christine Meemann & Stefan Traub, 2022. "Inequality, Life Expectancy, and the Intragenerational Redistribution Puzzle - Some Experimental Evidence," CESifo Working Paper Series 9677, CESifo.
- Stöwhase, Sven, 2009.
"Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany,"
MPRA Paper
13131, University Library of Munich, Germany.
- Sven Stöwhase, 2011. "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
Cited by:
- Mizuki Komura, 2013. "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, vol. 11(2), pages 175-192, June.
- Schröder, Melanie & Schmitt, Norma & Heynemann, Britta & Brünn, Claudia, 2013. "Income Taxation and Labor Supply: An Experiment on Couple's Work Effort," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79735, Verein für Socialpolitik / German Economic Association.
- Johannes Koeckeis, 2022. "Intra-household inequality and tax planning of same-sex couples," GRAPE Working Papers 73, GRAPE Group for Research in Applied Economics.
- Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2020.
"Inefficient couples: Non-minimization of the tax burden among french cohabiting couples,"
Working Papers
hal-02441177, HAL.
- Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2022. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," Post-Print hal-02365239, HAL.
- Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," TEPP Working Paper 2019-05, TEPP.
- Olivier Bargain & Damien Echevin & Audrey Etienne & Nicolas Moreau & Adrien Pacifico, 2022. "Tax Minimization by French Cohabiting Couples," Post-Print hal-04440515, HAL.
- Melanie Schröder & Norma Burow, 2016. "Couple's Labor Supply, Taxes, and the Division of Housework in a Gender-Neutral Lab," Discussion Papers of DIW Berlin 1593, DIW Berlin, German Institute for Economic Research.
- Tim Krieger & Sven Stöwhase, 2008.
"Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008,"
Working Papers CIE
14, Paderborn University, CIE Center for International Economics.
- Krieger Tim & Stöwhase Sven, 2009. "Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003–2008," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 58(1), pages 36-54, April.
Cited by:
- Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2018. "A New Measure of Intra-generational Redistribution within PAYG Pension Schemes and its Application to German Micro-data," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181580, Verein für Socialpolitik / German Economic Association.
- Katrin Rehdanz & Sven Stöwhase, 2007.
"Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany,"
SOEPpapers on Multidisciplinary Panel Data Research
31, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Katrin Rehdanz & Sven Stöwhase, 2008. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 29(3), pages 329-345, September.
- Katrin Rehdanz & Sven Stoewhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Working Papers FNU-139, Research unit Sustainability and Global Change, Hamburg University, revised Jun 2007.
Cited by:
- Michelsen, Carl Christian & Madlener, Reinhard, 2011. "Homeowners' Preferences for Adopting Residential Heating Systems: A Discrete Choice Analysis for Germany," FCN Working Papers 9/2011, E.ON Energy Research Center, Future Energy Consumer Needs and Behavior (FCN).
- Michelsen, Carl Christian & Madlener, Reinhard, 2012. "Homeowners' preferences for adopting innovative residential heating systems: A discrete choice analysis for Germany," Energy Economics, Elsevier, vol. 34(5), pages 1271-1283.
- Stöwhase, Sven, 2006.
"Discrete investment and tax competition when firms shift profits,"
University of Göttingen Working Papers in Economics
52, University of Goettingen, Department of Economics.
- Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
Cited by:
- Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020.
"Transfer pricing regulation and tax competition,"
Journal of International Economics, Elsevier, vol. 127(C).
- Jay Pil CHOI & FURUSAWA Taiji & ISHIKAWA Jota, 2020. "Transfer Pricing Regulation and Tax Competition," Discussion papers 20035, Research Institute of Economy, Trade and Industry (RIETI).
- Kato, Hayato & Okoshi, Hirofumi, 2021.
"Economic Integration and Agglomeration of Multinational Production with Transfer Pricing,"
MPRA Paper
105536, University Library of Munich, Germany.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Hindriks, Jean & Nishimura, Yukihiro, 2021.
"Taxing multinationals: The scope for enforcement cooperation,"
LIDAM Reprints CORE
3148, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Hindriks, Jean & Nishimura, Yukihiro, 2020. "Taxing Multinationals: The Scope for Enforcement Cooperation," LIDAM Discussion Papers CORE 2020037, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- HINDRIKS Jean, & NISHIMURA Yukihiro,, 2018. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Discussion Papers CORE 2018029, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Jean Hindriks & Yukihiro Nishimura, 2021. "Taxing multinationals: The scope for enforcement cooperation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
- Stöwhase, Sven, 2004.
"Asymmetric Capital Tax Competition with Profit Shifting,"
Discussion Papers in Economics
454, University of Munich, Department of Economics.
- Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
Cited by:
- Itaya, Jun-ichi & Okamura, Makoto & Yamaguchi, Chikara, 2014.
"Partial tax coordination in a repeated game setting,"
European Journal of Political Economy, Elsevier, vol. 34(C), pages 263-278.
- Jun-ichi Itaya & Makoto Okamura & Chikara Yamaguchi, 2010. "Partial Tax Coordination in a Repeated Game Setting," CESifo Working Paper Series 3127, CESifo.
- Itaya, Jun-ichi & Okamura, Makoto & Yamaguchi, Chikara, 2008. "Partial Tax Coordination in a Repeated Game Setting," Discussion paper series. A 201, Graduate School of Economics and Business Administration, Hokkaido University.
- Jun-ichi Itaya & Makoto Okamuraz & Chikara Yamaguchix, 2009. "Partial tax coordination in a repeated game setting," Working Papers 2009/15, Institut d'Economia de Barcelona (IEB).
- Chu, Hsun, 2013.
"Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens,"
MPRA Paper
53021, University Library of Munich, Germany, revised Nov 2013.
- Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
- Sven Stöwhase, 2013.
"How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
- Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
- Tomáš Buus & Jaroslav Brada, 2010. "Can Profit-shifting be Resolved by Penalization?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 56-74.
- Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
- Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020.
"Transfer pricing regulation and tax competition,"
Journal of International Economics, Elsevier, vol. 127(C).
- Jay Pil CHOI & FURUSAWA Taiji & ISHIKAWA Jota, 2020. "Transfer Pricing Regulation and Tax Competition," Discussion papers 20035, Research Institute of Economy, Trade and Industry (RIETI).
- Wolfgang Eggert & Jun-Ichi Itaya, 2014.
"Tax Rate Harmonization, Renegotiation, and Asymmetric Tax Competition for Profits with Repeated Interaction,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(5), pages 796-823, October.
- Eggert, Wolfgang & Itaya, Jun-ichi, 2009. "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," Discussion paper series. A 214, Graduate School of Economics and Business Administration, Hokkaido University.
- Wolfgang Eggert & Jun-ichi Itaya, 2011. "Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction," CESifo Working Paper Series 3437, CESifo.
- Zineb Abidi & Emmanuelle Taugourdeau, 2024.
"Tax competition and harmonization where tastes for public goods differ,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 953-979, August.
- Zineb Abidi & Emmanuelle Taugourdeau, 2023. "Tax competition and harmonization where tastes for public goods differ," Post-Print hal-04510526, HAL.
- Kato, Hayato & Okoshi, Hirofumi, 2021.
"Economic Integration and Agglomeration of Multinational Production with Transfer Pricing,"
MPRA Paper
105536, University Library of Munich, Germany.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Patrice Pieretti & Giuseppe Pulina, 2015.
"Does eliminating international profit shifting increase tax revenue in high-tax countries?,"
DEM Discussion Paper Series
15-13, Department of Economics at the University of Luxembourg.
- Pieretti, Patrice & Pulina, Giuseppe, 2020. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," Economic Modelling, Elsevier, vol. 93(C), pages 717-727.
- Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022.
"The estimation of reaction functions under tax competition,"
German Economic Review, De Gruyter, vol. 23(2), pages 301-339, May.
- Raffaele Miniaci & Paolo Panteghini & Giulia Rivolta, 2018. "The Estimation of Reaction Functions under Tax Competition," CESifo Working Paper Series 6928, CESifo.
- Hsun Chu & Ching-Chong Lai & Chu-Chuan Cheng, 2015.
"Tax Havens, Growth, and Welfare,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 802-823, December.
- Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013. "Tax Havens, Growth, and Welfare," MPRA Paper 52878, University Library of Munich, Germany, revised Sep 2013.
- Matthias Wrede, 2010.
"Multinational Capital Structure and Tax Competition,"
CESifo Working Paper Series
3041, CESifo.
- Matthias Wrede, 2009. "Multinational Capital Structure and Tax Competition," MAGKS Papers on Economics 200934, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
- Libman, Alexander, 2009. "Russian federalism and post-Soviet integration: Divergence of development paths," MPRA Paper 12944, University Library of Munich, Germany.
- Libman, Alexander Mikhailovich, 2009. "Эндогенные Границы И Распределение Власти В Федерациях И Международных Сообществах [ENDOGENOUS BOUNDARIES AND DISTRIBUTION OF POWER In the Federation]," MPRA Paper 16473, University Library of Munich, Germany.
- Troeger, Vera, 2012. "De Facto Capital Mobility, Equality, and Tax Policy in Open Economies," CAGE Online Working Paper Series 84, Competitive Advantage in the Global Economy (CAGE).
- Sam Bucovetsky, 2009. "An index of capital tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 727-752, December.
- Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
- Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes, 2019. "The effect of international income shifting on the link between real investment and corporate taxation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
- Stöwhase, Sven, 2002.
"Profit Shifting opportunities, Multinationals, and the determinants of FDI,"
Discussion Papers in Economics
29, University of Munich, Department of Economics.
Cited by:
- Dischinger, Matthias, 2007. "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics 2029, University of Munich, Department of Economics.
- Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
- Obeng, Camara Kwasi, 2014. "Effect of corporate tax on sector specific foreign direct investment in Ghana," MPRA Paper 58454, University Library of Munich, Germany.
- Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
- Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.
- Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.
Articles
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2022.
"Measuring intra-generational redistribution in PAYG pension schemes,"
Public Choice, Springer, vol. 190(1), pages 53-73, January.
See citations under working paper version above.
- Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2020. "Measuring intra-generational redistribution in PAYG pension schemes," Discussion Paper Series 2020-01, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Jonas Klos & Tim Krieger & Sven Stöwhase, 2020. "Measuring Intra-Generational Redistribution in PAYG Pension Schemes," CESifo Working Paper Series 8200, CESifo.
- Sven Stöwhase & Martin Teuber, 2014.
"Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?,"
Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 879-886, December.
Cited by:
- Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
- Sven Stöwhase, 2013.
"How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
See citations under working paper version above.
- Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
- Judith Flory & Sven Stöwhase, 2012.
"MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany,"
International Journal of Microsimulation, International Microsimulation Association, vol. 5(2), pages 66-73.
Cited by:
- Gijs Dekkers, 2015. "The simulation properties of microsimulation models with static and dynamic ageing a brief guide into choosing one type of model over the other," International Journal of Microsimulation, International Microsimulation Association, vol. 8(1), pages 97-109.
- Steiner, Viktor & Zhu, Junyi, 2021. "A joint top income and wealth distribution," Discussion Papers 2021/3, Free University Berlin, School of Business & Economics.
- Sven Stöwhase, 2011.
"Non-minimization of source taxes on labor income: empirical evidence from Germany,"
Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
See citations under working paper version above.
- Stöwhase, Sven, 2009. "Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany," MPRA Paper 13131, University Library of Munich, Germany.
- Krieger Tim & Stöwhase Sven, 2009.
"Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003–2008,"
Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 58(1), pages 36-54, April.
See citations under working paper version above.
- Tim Krieger & Sven Stöwhase, 2008. "Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008," Working Papers CIE 14, Paderborn University, CIE Center for International Economics.
- Katrin Rehdanz & Sven Stöwhase, 2008.
"Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany,"
Fiscal Studies, Institute for Fiscal Studies, vol. 29(3), pages 329-345, September.
See citations under working paper version above.
- Katrin Rehdanz & Sven Stöwhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," SOEPpapers on Multidisciplinary Panel Data Research 31, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Katrin Rehdanz & Sven Stoewhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Working Papers FNU-139, Research unit Sustainability and Global Change, Hamburg University, revised Jun 2007.
- Sven Stöwhase, 2006.
"Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 535-558, February.
Cited by:
- Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers 11-18, University of Delaware, Department of Economics.
- Sven Stöwhase, 2005.
"Asymmetric Capital Tax Competition with Profit Shifting,"
Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
See citations under working paper version above.
- Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
- Sven Stö & Christian Traxler, 2005.
"Tax Evasion and Auditing in a Federal Economy,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 515-531, August.
Cited by:
- Aslim, Erkmen Giray & Neyapti, Bilin, 2017. "Optimal fiscal decentralization: Redistribution and welfare implications," Economic Modelling, Elsevier, vol. 61(C), pages 224-234.
- Neyapti, Bilin, 2013. "Fiscal decentralization, fiscal rules and fiscal discipline," Economics Letters, Elsevier, vol. 121(3), pages 528-532.
- Chu, Hsun, 2013.
"Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens,"
MPRA Paper
53021, University Library of Munich, Germany, revised Nov 2013.
- Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
- Sven Stöwhase, 2013.
"How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
- Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
- Werner Güth & Vittoria Levati & Rupert Saugruber, 2005.
"Tax morale and (de-)centralization: An experimental study,"
Public Economics
0511014, University Library of Munich, Germany.
- Werner Güth & Vittoria Levati & Rupert Sausgruber, 2005. "Tax morale and (de-)centralization: An experimental study," Public Choice, Springer, vol. 125(1), pages 171-188, July.
- Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2011. "Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany," Economics Working Papers 2011-06, Christian-Albrechts-University of Kiel, Department of Economics.
- Libman, Alexander, 2008. "Endogenous (De)Centralization and the Russian Federalism," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 9(1), pages 23-57.
- Trien NGUYEN & Randall M. WIGLE, 2009. "The Skill Dimension of Labour Market Impacts of External Price Shocks: Numerical Calculations From a Canadian Regional Trade Model," EcoMod2009 21500071, EcoMod.
- David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Introduction to "Policy Responses to Tax Competition"," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
- Altemeyer-Bartscher, Martin, 2014.
"Fiscal Equalization, Tax Salience, and Tax Competition,"
IWH Discussion Papers
3/2014, Halle Institute for Economic Research (IWH).
- Altemeyer-Bartscher, Martin, 2014. "Fiscal Equalization, Tax Salience, and Tax Competition," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100622, Verein für Socialpolitik / German Economic Association.
- José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012.
"Empirical evidence on horizontal competition in tax enforcement,"
Working Papers
2012/5, Institut d'Economia de Barcelona (IEB).
- José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
- Marion, Justin & Muehlegger, Erich, 2018. "Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation," Journal of Public Economics, Elsevier, vol. 160(C), pages 1-13.
- Caterina Liesegang & Marco Runkel, 2009.
"Corporate Income Taxation of Multinationals and Fiscal Equalization,"
FEMM Working Papers
09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series 2747, CESifo.
- Peter Schwarz, 2017. "Federalism and horizontal equity across Switzerland and Germany: a new rationale for a decentralized fiscal structure," Constitutional Political Economy, Springer, vol. 28(2), pages 97-116, June.
- Christian Traxler, 2009.
"Voting over taxes: the case of tax evasion,"
Public Choice, Springer, vol. 140(1), pages 43-58, July.
- Traxler, Christian, 2006. "Voting over Taxes: The Case of Tax Evasion," Discussion Papers in Economics 1188, University of Munich, Department of Economics.
- Gaetano Lisi, 2023. "Tax evasion, tax reward and the optimal fiscal policy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2023(3), pages 309-327.
- Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
- Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
- Neyapti, Bilin & Bulut-Cevik, Zeynep Burcu, 2014. "Fiscal efficiency, redistribution and welfare," Economic Modelling, Elsevier, vol. 41(C), pages 375-382.
- Matías Dewey & Donato Di Carlo, 2022. "Governing through non‐enforcement: Regulatory forbearance as industrial policy in advanced economies," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 930-950, July.
- Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
- Bilin Neyapti, 2010. "Macroeconomic Institutions and Development," Books, Edward Elgar Publishing, number 12960.
- Huasheng Song & Guili Sun, 2022. "Investment Promotion, Tax Competition, and Industrial Land Price in China—Evidence from the Corporate Tax Collection Reform," Land, MDPI, vol. 11(5), pages 1-17, May.
- Gaetano Lisi, 2024. "Shadow economy, “mixed” firms, and labour market outcomes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 685-701, June.
- David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.
- Florian Baumann & Tim Friehe, 2013. "Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement," International Economic Journal, Taylor & Francis Journals, vol. 27(1), pages 97-108, March.
- Christian Traxler & Andreas Reutter, 2008. "Apportionment, Fiscal Equalization and Decentralized Tax Enforcement," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_21, Max Planck Institute for Research on Collective Goods.
- Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
- Andreas Haufler & Sven Stöwhase, 2003.
"Taxes as a Determinant for Foreign Direct Investment in Europe,"
ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 45-51, February.
Cited by:
- Thierry Madiès & Jean-Jacques Dethier, 2012.
"Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature,"
Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 3(02), pages 1-31.
- Madies, Thierry & Dethier, Jean-Jacques, 2010. "Fiscal competition in developing countries : a survey of the theoretical and empirical literature," Policy Research Working Paper Series 5311, The World Bank.
- Vogiatzoglou Klimis, 2018. "Differences in Inward FDI Performance Between the Southern Eurozone and Eastern EU Members: A Panel-Data Analysis Over 2004-2016," Economic Themes, Sciendo, vol. 56(4), pages 519-532, December.
- Nils Herger & Christos Kotsogiannis & Steve McCorriston, 2011. "International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions," Discussion Papers 1109, University of Exeter, Department of Economics.
- Thierry Madiès & Jean-Jacques Dethier, 2012.
"Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature,"
Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 3(02), pages 1-31.
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NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 6 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-AGE: Economics of Ageing (3) 2018-11-12 2020-04-20 2020-05-04
- NEP-EUR: Microeconomic European Issues (3) 2018-11-12 2020-04-20 2020-05-04
- NEP-PBE: Public Economics (2) 2004-12-12 2020-04-20
- NEP-URE: Urban and Real Estate Economics (2) 2004-12-12 2007-08-14
- NEP-ACC: Accounting and Auditing (1) 2006-04-22
- NEP-EEC: European Economics (1) 2007-08-14
- NEP-IAS: Insurance Economics (1) 2020-04-20
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