Marko Köthenbürger

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

  • ETH Zurich - Department of Management, Technology and Economics

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SCHOLARLY PAPERS

34

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73

Scholarly Papers (34)

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1.

Corporate Taxation and Corporate Governance

CESifo Working Paper Series No. 2881
Number of pages: 35 Posted: 10 Jan 2010
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 285 (224,409)
Citation 3

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

2.

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 Köthenbürger, 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 266 (240,758)

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

3.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 236 (271,187)
Citation 2

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Media, Two-sided Markets, Product Differentiation, Hotelling

4.

Does Tax Competition Really Promote Growth?

CESifo Working Paper No. 2102
Number of pages: 28 Posted: 02 Oct 2007
Marko Köthenbürger and Ben Lockwood
ETH Zurich - Department of Management, Technology and Economics and University of Warwick - Department of Economics
Downloads 227 (281,603)
Citation 2

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tax competition, uncertainty, stochastic growth

5.

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

CESifo Working Paper No. 2128
Number of pages: 19 Posted: 18 Oct 2007
Marko Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 215 (296,553)

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federalism, decentralization theorem, externality, policy uniformity

6.

Taxation in Two-Sided Markets

CESifo Working Paper Series No. 1871
Number of pages: 35 Posted: 12 Jan 2007
Hans Jarle Kind, Marko Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 210 (303,249)

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

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 Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 173 (362,007)
Citation 1

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

8.

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

Downloads 168 (371,458)
Citation 3

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 Köthenbürger 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 95 (582,627)
Citation 1

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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 Köthenbürger 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 73 (683,443)
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Tax Competition, Licence Box, Corporate Tax Reform, General Equilibrium Model

9.

Tax Competition in a Fiscal Union with Decentralized Leadership

Number of pages: 30 Posted: 11 Jun 2003
Marko Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 168 (371,458)
Citation 11

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Federalism, Capital Tax Competition, Commitment, Soft Budget Constraints

10.

Leviathans, Federal Transfers and the Cartelization Hypothesis

Number of pages: 25 Posted: 12 May 2004
Marko Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 152 (404,505)

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Leviathan, fiscal transfers, fiscal competition, federalism, constitution

11.

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 Köthenbürger 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 148 (413,471)
Citation 17

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

12.

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
Marko Köthenbürger, Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 140 (432,060)
Citation 5

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

13.

Local Border Reforms and Economic Activity

CESifo Working Paper Series No. 6738
Number of pages: 35 Posted: 11 Jan 2018
Peter H. Egger, Marko Köthenbürger 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 138 (437,028)
Citation 1

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

14.

Taxation in Digital Media Markets

CESifo Working Paper Series No. 6202
Number of pages: 37 Posted: 10 Jan 2017
Hans Jarle Kind and Marko Köthenbürger
Norwegian School of Economics & Business Administration (NHH) and ETH Zurich - Department of Management, Technology and Economics
Downloads 133 (450,082)
Citation 8

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

15.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 133 (450,082)
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16.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 132 (452,789)
Citation 1

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

17.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 127 (466,749)
Citation 2

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

18.

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

Downloads 116 (500,516)
Citation 1

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 Köthenbürger, 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 116 (503,468)
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 Köthenbürger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics

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19.

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

Number of pages: 31 Posted: 11 Nov 2002
Marko Köthenbürger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 113 (510,411)

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

20.

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 Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 96 (572,940)

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

21.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 95 (576,684)
Citation 2

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

22.

The Efficiency Costs of Dividend Taxation with Managerial Firms

CESifo Working Paper Series No. 5569
Number of pages: 30 Posted: 19 Nov 2015
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 94 (580,703)

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

23.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 94 (580,703)

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

24.

Tax Responses in Local Public Finance: The Flypaper Effect at Work

CESifo Working Paper No. 10354
Number of pages: 46 Posted: 07 Apr 2023
Marko Köthenbürger and Gabriel Loumeau
ETH Zurich - Department of Management, Technology and Economics and VU University Amsterdam
Downloads 92 (588,503)

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public finance, regression kink design, flypaper effect, transfers

25.

Income Taxes and the Mobility of the Rich: Evidence from Us and UK Households in Switzerland

CESifo Working Paper No. 10376
Number of pages: 72 Posted: 19 Apr 2023
Marko Köthenbürger, Costanza Naguib, Christian Stettler and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, University of Bern, ETH Zürich - KOF Swiss Economic Institute and University of Bath - Department of Economics
Downloads 86 (613,413)

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high-income households, location choice, income taxes, sorting

26.

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 Köthenbürger and Guttorm Schjelderup
Norwegian School of Economics & Business Administration (NHH), ETH Zurich - Department of Management, Technology and Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 79 (644,334)
Citation 5

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

27.

Taxing Multinationals in the Presence of Internal Capital Markets

CESifo Working Paper Series No. 4353
Number of pages: 37 Posted: 21 Aug 2013
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 76 (658,199)

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

28.

Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment

CESifo Working Paper No. 2054
Number of pages: 37 Posted: 19 Jul 2007
Marko Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 72 (677,852)

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

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 Köthenbürger
ETH Zurich - Department of Management, Technology and Economics
Downloads 72 (677,852)

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federalism, externality, corrective grant, equalization, commitment

30.

Corporate Deductibility Provisions and Managerial Incentives

CESifo Working Paper Series No. 4549
Number of pages: 32 Posted: 22 Jan 2014
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 66 (709,526)

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

31.

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 Köthenbürger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 62 (732,413)

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

32.

Hosting Multinationals: Economic and Fiscal Implications

KOF Working Paper No. 382
Number of pages: 20 Posted: 07 May 2015
Peter H. Egger and Marko Köthenbürger
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and ETH Zurich - Department of Management, Technology and Economics
Downloads 61 (738,098)
Citation 2

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fiscal competition, multinational firms, globalization, corporate tax avoidance

33.

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 Köthenbürger and Panu Poutvaara
ETH Zurich - Department of Management, Technology and Economics and University of Helsinki - Department of Economics
Downloads 61 (738,098)

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

34.

Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland

NBER Working Paper No. w31830
Number of pages: 65 Posted: 06 Nov 2023
Marius Brülhart, Marko Köthenbürger, Matthias Krapf, Raphael Parchet, Kurt Schmidheiny and David Staubli
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne), ETH Zurich - Department of Management, Technology and Economics, University of Basel, Università della Svizzera italiana, Institute of Economics (IdEP), Universität Basel and University of Lausanne
Downloads 5 (1,275,266)
Citation 3
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