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Reconciling risk sharing with market discipline: A constructive approach to euro area reform
The euro area continues to suffer from critical weaknesses that are the result of a poorly designed fiscal and financial architecture, but its members are divided on how to address the problems. ThisExpand
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Taxing Foreign Profits with International Mergers and Acquisitions
A large part of border crossing investment takes the form of international mergers and acquisitions. In this article, we ask how optimal repatriation tax systems look like in a world where investmentExpand
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs andExpand
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Corporate tax effects on the quality and quantity of FDI
This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct investment. Quantity is affected if corporate taxes reduce the equilibrium stock ofExpand
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Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional taxExpand
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With which countries do tax havens share information?
In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of taxation and efforts to crowd back tax evasionExpand
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Welfare Effects of Immigration in a Dual Labor Market
The paper analyses the welfare effects of immigration when some sectors of the economy are characterized by wage bargaining between unions and employers. We show that immigration is unambiguouslyExpand
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Tax Coordination and Unemployment
This paper analyses the implications of unemployment for fiscal competition and tax coordination among small open economies. Unemployment is modeled as resulting from wage bargaining. The analysisExpand
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Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries. The EU therefore makes considerableExpand
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The Redistributive Effects of Tax Benefit Systems in the Enlarged EU
How do different components of the tax and transfer systems affect disposable income inequality? This article explores the redistributive effects of different tax benefit instruments in the enlargedExpand
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