Marko Koethenbuerger

ETH Zurich - Department of Management, Technology and Economics

Leonhardstrasse 21

Zurich, 8092

Switzerland

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

34

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3,147

SSRN CITATIONS
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Top 14,881

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31

CROSSREF CITATIONS

45

Scholarly Papers (34)

1.

Corporate Taxation and Corporate Governance

CESifo Working Paper Series No. 2881
Number of pages: 35 Posted: 10 Jan 2010
Marko Koethenbuerger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 241 (186,059)
Citation 2

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corporate taxation, corporate governance, allowance for corporate equity, comprehensive business income tax, cash flow tax

2.

Advertising and Newspaper Differentiation: On the Role of Readers' Advertising Taste

NHH Dept. of Finance & Management Science Discussion Paper No. 2007/4
Number of pages: 7 Posted: 28 Mar 2007
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 215 (207,336)

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Media, Two-sided Markets, Product Differentiation, Hotelling

3.

Does Tax Competition Really Promote Growth?

CESifo Working Paper No. 2102
Number of pages: 28 Posted: 02 Oct 2007
Marko Koethenbuerger and Ben Lockwood
ETH Zurich - Department of Management, Technology and Economics and University of Warwick - Department of Economics
Downloads 195 (226,518)
Citation 2

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tax competition, uncertainty, stochastic growth

4.

Revisiting the 'Decentralization Theorem' - On the Role of Externalities

CESifo Working Paper No. 2128
Number of pages: 19 Posted: 18 Oct 2007
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 185 (237,254)

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federalism, decentralization theorem, externality, policy uniformity

5.

Taxation in Two-Sided Markets

CESifo Working Paper Series No. 1871
Number of pages: 35 Posted: 12 Jan 2007
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 178 (245,214)

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two-sided markets, ad-valorem taxes, specific taxes, imperfect competition, industrial organization

6.

Is it Just Luring Reported Profit? The Case of European Patent Boxes

CESifo Working Paper Series No. 7061
Number of pages: 48 Posted: 21 Jul 2018
Marko Koethenbuerger, Federica Liberini and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, ETH Zürich - KOF Swiss Economic Institute and University of Bath - Department of Economics
Downloads 150 (282,871)

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corporate tax avoidance, patent box, multinational enterprise, profit shifting

7.

How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization

CESifo Working Paper Series No. 2385
Number of pages: 35 Posted: 08 Sep 2008
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 149 (284,396)

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tax vs. expenditure optimization, federalism, endogenous commitment, fiscal incentives, policy interaction

8.

Tax Competition in a Fiscal Union with Decentralized Leadership

Number of pages: 30 Posted: 11 Jun 2003
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 143 (293,864)
Citation 4

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Federalism, Capital Tax Competition, Commitment, Soft Budget Constraints

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

CESifo Working Paper Series No. 5450
Number of pages: 34 Posted: 04 Aug 2015
Florian Chatagny, Marko Koethenbuerger and Michael Stimmelmayr
ETH Zürich - KOF Swiss Economic Institute, ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 71 (471,250)

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tax competition, licence box, corporate tax reform, general equilibrium model

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

KOF Working Papers No. 390
Number of pages: 35 Posted: 24 Jul 2015
Florian Chatagny, Marko Koethenbuerger and Michael Stimmelmayr
ETH Zürich - KOF Swiss Economic Institute, ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 46 (581,040)
Citation 2

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Tax Competition, Licence Box, Corporate Tax Reform, General Equilibrium Model

10.

Local Border Reforms and Economic Activity

CESifo Working Paper Series No. 6738
Number of pages: 35 Posted: 11 Jan 2018
Peter H. Egger, Marko Koethenbuerger and Gabriel Loumeau
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, ETH Zurich - Department of Management, Technology and Economics and ETH Zurich
Downloads 111 (354,107)
Citation 1

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border effects, centripetal forces, nightlight data, administrative center, municipal mergers

11.

Efficiency Enhancing Taxation in Two-Sided Markets

CESifo Working Paper Series No. 2262
Number of pages: 20 Posted: 25 Mar 2008
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 109 (358,547)
Citation 4

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12.

Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany

CESifo Working Paper Series No. 1955
Number of pages: 41 Posted: 18 Apr 2007
Peter H. Egger, Marko Koethenbuerger and Michael Smart
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, ETH Zurich - Department of Management, Technology and Economics and University of Toronto - Department of Economics
Downloads 106 (367,778)
Citation 7

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equalization grants, tax competition, local public finance, fiscal capacity equalization

Why are More Redistributive Social Security Systems Smaller? A Median Voter Approach

CESifo Working Paper Series No. 1397, IZA Discussion Paper No. 1831, Econpubblica Working Paper No. 103
Number of pages: 17 Posted: 04 Feb 2005
Marko Koethenbuerger, Panu Poutvaara and Paola Profeta
ETH Zurich - Department of Management, Technology and Economics, University of Helsinki - Department of Economics and Bocconi University - Department of Policy Analysis and Public Management
Downloads 100 (382,631)
Citation 1

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Earnings-related and flat-rate benefits, social security, public pensions

Why are More Redistributive Social Security Systems Smaller? A Median Voter Approach

Oxford Economic Papers, Vol. 60, Issue 2, pp. 275-292, 2008
Posted: 24 Jun 2008
Marko Koethenbuerger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics

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14.

Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits

CESifo Working Paper Series No. 6895
Number of pages: 44 Posted: 18 Apr 2018
ETH Zurich - Department of Management, Technology and Economics, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 97 (387,333)
Citation 2

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tax competition, profit shifting, corporate losses, bunching, investment

15.

Social Security Reform and Intergenerational Trade: Is There Scope for a Pareto-Improvement?

Number of pages: 31 Posted: 11 Nov 2002
Marko Koethenbuerger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 93 (397,768)

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Social Security Reform, Fixed Factor, Pay-as-you-go System, Capital Gains Taxation

16.

Taxation in Digital Media Markets

CESifo Working Paper Series No. 6202
Number of pages: 37 Posted: 10 Jan 2017
Hans Jarle Kind and Marko Koethenbuerger
Norwegian School of Economics & Business Administration (NHH) and ETH Zurich - Department of Management, Technology and Economics
Downloads 91 (403,269)
Citation 2

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e-books, two-sided markets, media market, pricing strategy, preferential taxation, advertising, public policy

17.

Do Consumers Buy Less of a Taxed Good?

CESifo Working Paper Series No. 1635
Number of pages: 25 Posted: 18 Jan 2006
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 83 (426,515)

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two-sided markets, ad-valorem taxes, specific taxes

18.

Leviathans, Federal Transfers and the Cartelization Hypothesis

Number of pages: 25 Posted: 12 May 2004
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 80 (435,693)

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Leviathan, fiscal transfers, fiscal competition, federalism, constitution

19.

On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets

NHH Dept. of Finance & Management Science Discussion Paper No. 2009/9
Number of pages: 9 Posted: 03 Nov 2009
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 66 (483,585)
Citation 2

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Ad Valorem Taxes, Unit Taxes, Two-Sided Markets, Revenue-Dominance, Welfare-Dominance, Monopoly

20.

The Efficiency Costs of Dividend Taxation with Managerial Firms

CESifo Working Paper Series No. 5569
Number of pages: 30 Posted: 19 Nov 2015
Marko Koethenbuerger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 65 (487,465)

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dividend taxation, managerial effort, corporate governance, tax on incentive pay, managerial firms

21.

Should Utility-Reducing Media Advertising Be Taxed?

CESifo Working Paper Series No. 2589
Number of pages: 33 Posted: 25 Mar 2009
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 65 (487,465)

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two-sided markets, media market, pricing strategy, ad-tax

22.

Competition for Migrants in a Federation: Tax or Transfer Competition?

CESifo Working Paper Series No. 3709
Number of pages: 23 Posted: 26 Jan 2012
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 64 (491,345)

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migration, redistribution, income taxation, government strategy, endogenous type of competition

23.

Tax Responses in Platform Industries

NHH Dept. of Economics Discussion Paper No. 10/2009
Number of pages: 31 Posted: 20 Feb 2010
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 61 (503,087)
Citation 4

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Two-sided markets, ad-valorem taxes, specicific taxes

24.

Media Firm Strategy and Advertising Taxes

NHH Dept. of Finance & Management Science Discussion Paper No. 2011/3
Number of pages: 28 Posted: 22 Feb 2011
Hans Jarle Kind, Marko Koethenbuerger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 58 (515,251)
Citation 3

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Two-sided markets, media market, pricing strategy, taxation

25.

Taxing Multinationals in the Presence of Internal Capital Markets

CESifo Working Paper Series No. 4353
Number of pages: 37 Posted: 21 Aug 2013
Marko Koethenbuerger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 56 (523,751)

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fiscal competition, multinational firms, internal efficiency costs, corporate finance, corporate tax avoidance

26.

Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment

CESifo Working Paper No. 2054
Number of pages: 37 Posted: 19 Jul 2007
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 46 (569,727)

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fiscal federalism, commitment, transfer policy, tax competition, common agency

27.

Corporate Deductibility Provisions and Managerial Incentives

CESifo Working Paper Series No. 4549
Number of pages: 32 Posted: 22 Jan 2014
Marko Koethenbuerger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 43 (585,102)

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corporate taxation, investment subsidies, corporate governance, delegated monitoring, incentive contract

28.

Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy

CESifo Working Paper No. 2158
Number of pages: 24 Posted: 12 Dec 2007
Marko Koethenbuerger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 43 (585,102)

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rent taxes, capitalization, transitional dynamics, labor supply, asset prices

29.

Ex-Post Redistribution in a Federation: Implications for Corrective Policy

CESifo Working Paper Series No. 1754
Number of pages: 31 Posted: 25 Jul 2006
Marko Koethenbuerger
ETH Zurich - Department of Management, Technology and Economics
Downloads 40 (601,414)

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federalism, externality, corrective grant, equalization, commitment

30.

Rent Taxation in a Small Open Economy: The Effect on Transitional Generations

IZA Discussion Paper No. 2559
Number of pages: 13 Posted: 24 Jan 2007
Marko Koethenbuerger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 39 (606,880)

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rent taxes, capitalization, transitional dynamics, labor supply, asset prices

31.

Hosting Multinationals: Economic and Fiscal Implications

KOF Working Paper No. 382
Number of pages: 20 Posted: 07 May 2015
Peter H. Egger and Marko Koethenbuerger
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and ETH Zurich - Department of Management, Technology and Economics
Downloads 38 (612,485)
Citation 2

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fiscal competition, multinational firms, globalization, corporate tax avoidance

32.

Social Security Reform and Investment in Education: Is There Scope for a Pareto Improvement?

Economica, Vol. 73, No. 290, pp. 299-319, May 2006
Number of pages: 21 Posted: 08 May 2006
Marko Koethenbuerger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 14 (792,359)

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33.

Tax Incentives in Fiscal Federalism: An Integrated Perspective

Canadian Journal of Economics/Revue Canadienne d'Economique, Vol. 43, Issue 2, pp. 683-703, May/Mai 2010
Number of pages: 21 Posted: 21 Apr 2010
Christian Kelders and Marko Koethenbuerger
Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES) and ETH Zurich - Department of Management, Technology and Economics
Downloads 6 (875,886)

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34.

Tax Incentives in Fiscal Federalism: An Integrated Perspective - Les Incitations Fiscales Dans Le Fédéralisme Fiscal: Une Perspective Intégrée. 

Canadian Journal of Economics/Revue canadienne d'économique, Vol. 43, Issue 2, pp. 683-703, 2010
Number of pages: 21 Posted: 05 May 2020
Christian Kelders and Marko Koethenbuerger
Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES) and ETH Zurich - Department of Management, Technology and Economics
Downloads 0 (952,674)

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