Publikationen ab 2012
Desislava Rusinova, Vilen Lipatov and Frigyes Heinz (2014): "How flexible are real wages in EU countries? A panel investigation", Journal of Macroeconomics, accepted for publication
Shafik Hebous and Vilen Lipatov (2014): "A Journey from a Corruption Port to a Tax Haven", Journal of Comparative Economics, Volume 42, Issue 3 [download PDF]
Clemens Fuest, Shafik Hebous and Nadine Riedel (2013): "International Profit Shifting and Multinational Firms in Developing Economies", Critical Issues in Taxation and Developement, MIT Press (forthcoming)
Shafik Hebous and Tom Zimmermann (2013): "Estimating the Effects of Coordinated Fiscal Actions in the Euro Area", European Economic Review [download]
Gregor Langus, Vilen Lipatov and Damien Neven (2013): "Standard Essential Patents: Who is Really Holding Up (and When)?", Journal of Competition Law and Economics, Volume 9, Issue 2 [download]
Robert Kraemer and Vilen Lipatov (2012): "Opportunities to divert, firm value and taxation: theory and evidence from European firms", FinanzArchiv/Public Finance Analysis, Volume 68, Issue 1 [download working paper version]
Vilen Lipatov(2012): "Corporate Tax Evasion: The Case for Specialists.", Journal of Economic Behavior and Organization, Volume 81, Issue 1 [download PDF]
Martin Ruf and Alfons J. Weichenrieder (2012): "The taxation of passive foreign investment- Lessons from German experience", Canadian Journal of Economics (forthcoming), CESifo Working Papers No 2624 [download PDF]
Christopher Mueller (2012): Welfare Effects of Water Pricing in Germany.
Publikationen von 1992 bis 2011
| Christopher Mueller and Enrico Boehme (2011): The monopoly benchmark on two-sided markets. [download] |
| Alfons J. Weichenrieder and Zafar Tasneem (2011): Evaluating Real World Income Distributions behind the Veil of Ignorance - How Risk Averse do you have to be to Prefer Europe over the US?, CESifo Working Papers 3632. [download] |
| Shafik Hebous and Vilen Lipatov (2011): A Journey from a Corruption Port to a Tax Haven, CESIfo Working Paper 3620. [download] |
| Alfons J. Weichenrieder (2011): Das Prinzip der Selbstbindung, Frankfurter Allgemeine Zeitung, 11. März 2011, Seite 47. [download] |
| Christopher Mueller and Enrico Boehme (2011): "A note on the relationship of mainstream and art house movie theaters", Economics Bulletin, 31 (1), 29-34.[download] |
| Enrico Boehme and Christopher Mueller (2011): "Searching for the concentration-price effect in the German movie theater industry", Journal of Economics and Statistics, 231 (4), 479-493. [download working paper version] |
| Shafik Hebous, Clemens Fuest and Nadine Riedel (2011): "International debt shifting and multinational firms in developing economies", Economics Letters, 113 (2), 135- 138. |
| Shafik Hebous (2011): "The effects of discretionary fiscal policy on macroeconomic aggregates: A reappraisal", Journal of Economic Surveys, 25 (4), 674 - 707. [download working paper version] |
| Shafik Hebous, Martin Ruf and Alfons Weichenrieder (2011): "The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield investments", National Tax Journal, 64 (3), 817- 838. [download working paper version] |
| Jack Mintz and Alfons Weichenrieder (2010): The indirect side of direct investment. Multinational company finance and taxation, MIT Press. [download] |
| Vilen Lipatov and Alfons Weichenrieder (2010): Optimal income taxation with tax competition, CESifo Working Paper No 3108. [download] |
| Shafik Hebous and Alfons Weichenrieder (2010): "Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates", Review of World Economics, 146, 281-302. [download working paper version] |
| Tina Klautke and Alfons Weichenrieder (2010): "Interest income tax evasion, the EU savings directive, and capital market effects", Fiscal Studies, 31, 151-170.[download working paper version] |
| Alfons Weichenrieder (2010): "Steuern und die Empirie der Unternehmensfinanzierung (Taxes and the empirics of capital structure choice)", in:B.-A. Wickstroem (Editor), Finanzpolitik und Unternehmensentscheidung. Schriften des Vereins fuer Socialpolitik 325, 193-221. |
| Enrico Boehme and Christopher Mueller (2010): Price-increasing competition on two-sided markets with homogeneous platforms, MPRA Paper No 23568.[download] |
| Chaim Fershtman and Vilen Lipatov (2009): Political support and tax compliance: a social interaction approach, CEPR Discussion Paper No 7554.[download] |
| Alfons Weichenrieder (2009): "A note on local public investment and debt limitation in a federation", Finnish Economic Papers, 22, 3-8. [download working paper version] |
| Jeremy S.S. Edwards and Alfons Weichenrieder (2009): "Control rights, pyramids, and the measurement of ownership concentration", Journal of Economic Behavior and Organization, 72, 489-508. [download working paper version] |
| Jeremy S.S. Edwards, Wolfgang Eggert and Alfons Weichenrieder (2009): "Corporate governance and pay for performance: Evidence from Germany", Economics of Governance, 10, 1-26. [download working paper version] |
| Waltraud Fink, Martin Konitzer and Vilen Lipatov (2009): "Diagnoses by general practitioners: Accuracy and reliability", International Journal of Forecasting, 25, 784-793. [download working paper version] |
| Alfons Weichenrieder (2009): "Profit shifting in the EU: Evidence from Germany", International Tax and Public Finance, 16, 281-297. [download working paper version] |
| Gregor Langus and Vilen Lipatov (2009): On quantity competition with switching costs, MPRA Paper No 15457. [download] |
| Alfons Weichenrieder (2008): "Und bist du nicht willig (And if you won't comply)",Financial Times Deutschland, 11. Dezember 2008. [download] |
| Alfons J. Weichenrieder and Helen Windischbauer (2008): Thin-capitalization rules and company responses- Experience from german legislation, CESifo Working Papers No 2456. [download] |
| Vilen Lipatov (2008): Social interaction in tax evasion, MPRA Paper No 8829.[download] |
| Tina Klautke and Alfons Weichenrieder (2008): Taxes and the efficiency costs of capital distortions, CESifo Working Paper 2431. |
| Alfons Weichenrieder and Jack Mintz (2008): What determines the use of holding companies and ownership chains?, Discussion Paper Oxford, University centre for business taxation WP08/03. [download] |
| Frank Blasch, Tina Klautke and Alfons Weichenrieder (2007): "Das steuerpolitische Dezemberfieber: Steuergesetzgebung in Deutschland von 1951 bis 2004", Perspektiven der Wirtschaftspolitik, 8 (3), 221-241. [download working paper version] |
| Alfons Weichenrieder and Oliver Busch (2007): "Delayed integration as a possible remedy for the race to the bottom", Journal of Urban Economics, 61 (3), 565-575. [download working paper version] |
| Frank Blasch and Alfons Weichenrieder (2007): "When taxation changes the course of the year: Fiscal year adjustment and the German tax reform 2000/2001", Fiscal Studies, 28 (3), 367-377. [download working paper version] |
| Vilen Lipatov (2007): Out-of-equilibrium play in tax evasion game, in: Massimo Salzano and David Colander (Editor), Complexity hints for economic policy. Springer: Milan, 93-117. |
| Vilen Lipatov (2006): Tax evasion and coordination, MPRA Paper No.1251.[download] |
| Vilen Lipatov (2005): Corporate tax evasion: the case for specialists, MPRA Paper No.14181. [download] |
| Frank Blasch and Alfons Weichenrieder (2005): "Konzepte fuer die Unternehmensbesteuerung", Orientierungen zur Wirtschafts- und Gesellschaftspolitik, Januar 2005, Seite 26-33. [download] |
| Fred Ramb and Alfons Weichenrieder (2005): "Taxes and the financial structure of German inward FDI", Review of World Economics, 141 (4), 670-692.[download working paper version] |
| Alfons Weichenrieder (2005): "(Why) Do we need corporate taxation?"Proceedings of OeNB Workshops No. 6 - Capital Taxation after EU Enlargement. Oesterreichische Nationalbank: Vienna, 60-72. |
| Jack Mintz and Alfons Weichenrieder (2005): Taxation and the financial structure of German outbound FDI, CESifo Working Paper No 1612. [download] |
| Alfons Weichenrieder (2004): "Koordination bei der Besteuerung von Unternehmensertraegen trotz nationaler Autonomie?", ifo Schnelldienst, November 2004, Seite 9-10. [download] |
| Jeremy S.S. Edwards and Alfons Weichenrieder (2004): "Ownership concentration and share valuation", German Economic Review, 5 (2), 143-171.[download working paper version] |
| Alfons Weichenrieder (2004): "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, August 2003", International Tax and Public Finance, 11, 365-568. |
| Alfons Weichenrieder (2004): "Second degree price discrimination and natural monopoly", Bulletin of Economic Research, 56 (2), 189-200. [download working paper version] |
| J. Agell, M. Keen and Alfons Weichenrieder (2004): Labor market institutions and public regulation, MIT Press: Cambridge. |
| Wolfgang Eggert and Alfons Weichenrieder (2004): On the economics of bottle deposits, Cesifo Working Paper 1243. [download] |
| Ralf Meisenzahl, Bent Nowack, Michael Reinhard, Hans-Guenther Vieweg andAlfons Weichenrieder (2003): Finanzmaerkte, Corporate Governance, I&K - Treibende Faktoren fuer den Wandel in der Industrie (Financial markets, corporate governance and information technologies)Band 10, ifo Beitraege zur Wirtschaftsforschung: Muenchen. |
| Alfons Weichenrieder (2003): "The Dutch presumptive capital income tax: find or failure?", in: Sijbren Cnossen und Hans-Werner Sinn (Editor), Public Finance and Public Policy in the New Century. MIT-Press: Cambridge |
| Alfons Weichenrieder (2002): "Das Kommissionsgutachten zur Unternehmensbesteuerung: Mehr Fragen als Antworten", ifo Schnelldienst, Februar 2002, Seite 9-11. [download] |
| Wolfgang Eggert and Alfons Weichenrieder (2002): "Steuerreform und Unternehmensfinanzierung", Jahrbuecher fuer Nationaloekonomie 222, 531-555[download working paper version] |
| Clemens Fuest and Alfons Weichenrieder (2002): "Tax competition and profit shifting: On the relationship between personal and corporate tax rates", IFO-Studien, 48, 611-632. [download working paper version] |
| Helge Berger and Alfons Weichenrieder (2002): Der IWF: Versicherung oder lender of last resort?, CESifo Working Paper June 2002. [download] |
| Alfons Weichenrieder (2001): "Public procurement in the presence of capital taxation", Regional Science and Urban Economics, 31, 339-353. [download working paper version] |
| Vivek Dehejia and Alfons Weichenrieder (2001): "Tariff jumping foreign investment and capital taxation", Journal of International Economics, 53, 223-230. [download working paper version] |
| Kashif S. Mansori and Alfons Weichenrieder (2001): "Tax competition and transfer pricing disputes", Finanzarchiv, 58 (1), 1-11. [download working paper version] |
| Vilen Lipatov (2000): "Modeling influence of tax system on economic growth", TEIS, Collection of Articles of Graduate students |
| Vilen Lipatov (2000): "Tax system in OLG model of endogenous growth", TEIS, Case Studies in Macroeconomics |
| Claudio Thum and Alfons Weichenrieder (2000): "The distributional impact of public goods provision: A veil of ignorance approach", Scandinavian Journal of Economics, 102, 737-746. [download working paper version] |
| Marcel Thum and Alfons Weichenrieder (2000): "Ist Ladenschlussregulierung volkswirtschaftlich effizient? (Are shopping hour regulations efficient?)", in: U.C. Taeger et al. (Editor), Effekte der Liberalisierung des deutschen Ladenschlussgesetzes auf den Einzelhandel und das Verbraucherverhalten. 58 ifo Studien zu Handels- und Dienstleistungsfragen: Muenchen, 325-362. |
| Alfons Weichenrieder and Frank Westermann (1999): "Die Eichel-Plaene und das sinnvolle Mass fuer Investitionsanreize in der globalen Wirtschaft (Eichel's tax reform plan and sensible investment incentives in a global economy", DSWR (Datenverarbeitung, Steuer, Wirtschaft, Recht), Dezember 1999. [download] |
| Willi Leibfritz, Hans-Werner Sinn and Alfons Weichenrieder (1999): "ifo Vorschlag zur Steuerreform (ifo tax reform proposal)", ifo Schnelldienst, Juni 1999, Seite 3-18. [download] |
| Michael Reiter and Alfons Weichenrieder (1999): "Public goods, club goods and the measurement of crowding", Journal of Urban Economics, 46, 69-79.[download working paper version] |
| Guttorm Schjelderup and Alfons Weichenrieder (1999): "Trade, multinationals, and transfer pricing regulations", Canadian Journal of Economics, 32 (3), 817-834. [download working paper version] |
| Alfons Weichenrieder (1999): Direktinvestitionen und Besteuerung: Eine deutsche Perspektive (Taxation of direct investment: a German perspective), in: R. Doehrn und G. Heiduk (Editor), Theorie und Empirie der Direktinvestitionen. Duncker und Humblot: Berlin, 75-102. |
| Alfons Weichenrieder (1998): "Foreign profits and domestic investment", Journal of Public Economics, 69, 451-463. |
| Marcel Thum and Alfons Weichenrieder (1997): "'Dinkies' and housewives: The regulation of shopping hour", Kyklos, 50 (4), 539-559. [download working paper version] |
| Michael Reiter and Alfons Weichenrieder (1997): "Are public goods public? A critical survey of the demand estimates for local public services", Finanzarchiv, 54 (3), 374-408. [download working paper version] |
| Hans-Werner Sinn and Alfons Weichenrieder (1997): "Foreign direct investment, political resentment and the privatization process in eastern Europe", Economic Policy, 24, 179-210. [download working paper version] |
| Alfons Weichenrieder (1996): "Anti-tax-avoidance provisions and the size of foreign direct investment", International Tax and Public Finance, 3 (1), 67-81. |
| Alfons Weichenrieder (1996): "Fighting international tax avoidance: The case of Germany", Fiscal Studies, 17 (1), 37-58. [download working paper version] |
| Alfons Weichenrieder (1996): "Mehrwertsteuer, Versicherungsteuer und Risikoallokation (VAT, insurance tax, and risk allocation)", Jahrbuch fuer Wirtschaftswissenschaften (Review of Economics), 47 (1), 62-78. |
| Alfons Weichenrieder (1996): "Transfer pricing, double taxation, and the cost of capital", Scandinavian Journal of Economics, 98 (3), 445-452. |
| Alfons Weichenrieder (1996): "Die steuerliche Belastung der Versicherungspraemie (The tax burden on insurance premia)", Oesterreichische Versicherungsrundschau (7/8), 1996, Seite 130-134. [download] |
| Alfons Weichenrieder (1995): "Banks, finance and investment in Germany (by J. Edwards and K. Fischer)", Economica, 275-276 |
| Alfons Weichenrieder (1995): "Experimental economics (by D.D. Davis and Ch.A. Holt)", Jahrbuecher fuer Nationaloekonomie und Statistik 214, 115-116 (1) |
| Alfons Weichenrieder (1995): "Gewinnbesteuerung in der EG (Corporate taxation in the EEC, by M.J. Koop)", Finanzarchiv, 52 (1), 131-133. |
| Alfons Weichenrieder (1994): "Freistellungsverfahren und Nachholeffekt - Eine Studie zum Siemens-Effekt", Finanzarchiv, 51 (2), 172-195. |
| Hans-Werner Sinn and Alfons Weichenrieder (1993): "Biological selection of risk preferences", in: Bayerische Rueckversicherung (Editor), Risk is a construct - perceptions of risk perceptions. Muenchen, 67-83. |
| Ronnie Schoeb, Marcel Thum and Alfons Weichenrieder (1992): "Sozialpakt fuer den Aufschwung (A social compact for the upswing)",Wirtschaftswissenschaftliches Studium, April 1992, Seite 191-196. [download] |