Clemens Fuest

ifo Institute – Leibniz Institute for Economic Research at the University of Munich

President

Poschinger Str. 5

Munich, DE 81679

Germany

Ludwig-Maximilians-University, Munich

Professor for Economics, Chair for Economics and Public Finance

Schackstrasse 4 / II

Munich, DE 80539

Germany

Center for Economic Studies (CES)

Director

Schackstr. 4

Munich, DE 80539

Germany

SCHOLARLY PAPERS

75

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16,325

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Top 1,606

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399

CROSSREF CITATIONS

369

Scholarly Papers (75)

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 2,782 (6,466)
Citation 25

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,371 (19,671)
Citation 16

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

2.

Globalization and Income Inequality Revisited

CESifo Working Paper Series No. 6859
Number of pages: 48 Posted: 20 Mar 2018
Florian Dorn, Clemens Fuest and Niklas Potrafke
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,878 (12,347)
Citation 10

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globalization, income inequality, redistribution, instrumental variable estimation, panel econometrics, development levels, transition economies, China

3.

Capital Mobility and Tax Competition: A Survey

Foundations and Trends in Microeconomics, Vol. 1, No. 1, pp. 1-62, 2005
Number of pages: 63 Posted: 17 Jun 2003
Clemens Fuest, Bernd Huber and Jack Mintz
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut and University of Calgary - The School of Public Policy
Downloads 744 (47,786)
Citation 5

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Tax Competition, Capital Mobility, Tax Policy

4.

The EU Commission’s Proposal for a Financial Transaction Tax

British Tax Review, No. 6, 2011, Oxford Legal Studies Research Paper No. 14/2012
Number of pages: 17 Posted: 22 Mar 2012
John Vella, Clemens Fuest and Tim Schmidt-Eisenlohr
Oxford University Centre for Business Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Board of Governors of the Federal Reserve System
Downloads 677 (54,135)

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Financial Transaction Tax, FTT, FAT, Financial crisis

5.

Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates

CESifo Working Paper Series No. 781
Number of pages: 34 Posted: 06 Nov 2002
Clemens Fuest and Alfons J. Weichenrieder
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 605 (62,479)
Citation 2

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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

ZEW - Centre for European Economic Research Discussion Paper No. 16-003
Number of pages: 80 Posted: 02 Mar 2016
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor EconomicsUniversity of Mannheim - Department of Economics
Downloads 276 (152,990)
Citation 69

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business tax, wage incidence, administrative data, local taxation

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

ZEW - Centre for European Economic Research Discussion Paper No. 13-039
Number of pages: 47 Posted: 17 Jul 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor EconomicsUniversity of Mannheim - Department of Economics
Downloads 109 (340,950)
Citation 13

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business tax, wage incidence, administrative data, local taxation

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

CESifo Working Paper Series No. 4247
Number of pages: 83 Posted: 06 Jun 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor EconomicsUniversity of Mannheim - Department of Economics
Downloads 61 (481,874)

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business tax, wage incidence, administrative data, local taxation

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

IZA Discussion Paper No. 7390
Number of pages: 45 Posted: 18 May 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor EconomicsUniversity of Mannheim - Department of Economics
Downloads 43 (563,131)
Citation 2

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business tax, wage incidence, administrative data, local taxation

7.

Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data

CESifo Working Paper Series No. 1722
Number of pages: 38 Posted: 01 Jun 2006
Johannes Becker, Clemens Fuest and Thomas Hemmelgarn
University of Cologne, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 425 (96,062)

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corporate taxation, foreign direct investment

Automatic Stabilizers and Economic Crisis: US vs. Europe

CESifo Working Paper Series No. 2878
Number of pages: 39 Posted: 09 Jan 2010
Mathias Dolls, Clemens Fuest and Andreas Peichl
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 235 (179,633)

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automatic stabilization, crisis, liquidity constraints, fiscal stimulus

Automatic Stabilizers and Economic Crisis: US Vs. Europe

IZA Discussion Paper No. 4310
Number of pages: 34 Posted: 28 Jul 2009
Mathias Dolls, Clemens Fuest and Andreas Peichl
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 179 (230,845)

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automatic stabilization, economic crisis, liquidity constraints, fiscal stimulus

9.

Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization

Number of pages: 23 Posted: 28 Jan 2004
Clemens Fuest and Thomas Hemmelgarn
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 374 (111,217)
Citation 2

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tax competition, income shifting.

10.

Corporate Tax Policy and International Mergers and Acquisitions - is the Tax Exemption System Superior?

CESifo Working Paper Series No. 1884
Number of pages: 35 Posted: 29 Jan 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 332 (126,858)

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corporate taxation, international capital flows

11.

Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets

Number of pages: 34 Posted: 14 Apr 2003
Clemens Fuest, Bernd Huber and Philipp Tillessen
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut and Kreditanstalt für Wiederaufbau (KFW)
Downloads 277 (153,121)

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12.

Source Versus Residence Based Taxation with International Mergers and Acquisitions

CESifo Working Paper Series No. 2854
Number of pages: 34 Posted: 27 Nov 2009
Johannes Becker and Clemens Fuest
University of Oxford and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 266 (159,570)

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corporate taxation, tax competition, mergers and acquisitions

13.

Tax Competition: Greenfield Investment Versus Mergers and Acquisitions

CESifo Working Paper Series No. 2247
Number of pages: 33 Posted: 11 Mar 2008
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 253 (167,744)

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corporate taxation, mergers and acquisitions, tax competition

14.

Is a Flat Tax Politically Feasible in a Grown-Up Welfare State?

FiFo-CPE Discussion Paper No. 07-6
Number of pages: 25 Posted: 19 Jun 2007
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 244 (173,651)
Citation 17

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flat tax reform, equity, efficiency, distribution, welfare

15.

The Optimal Taxation of Dividends in a Small Open Economy

Number of pages: 17 Posted: 28 Mar 2001
Clemens Fuest and Bernd Huber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut
Downloads 235 (180,107)

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Dividends, international taxation, portfolio investment

16.

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data

CESifo Working Paper No. 8838
Number of pages: 40 Posted: 26 Jan 2021
Clemens Fuest, Felix Hugger and Florian Neumeier
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 234 (180,805)

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17.

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Number of pages: 47 Posted: 14 Oct 2014
University of Mannheim - Accounting and Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 220 (191,634)
Citation 5

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profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation

18.

Basic Income vs. Wage Subsidy: Labour Supply, Fiscal Effects, and Differences in Recipients

FiFo-CPE Discussion Paper No. 07-09
Number of pages: 25 Posted: 16 Dec 2007
Clemens Fuest and Andreas Peichl
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 209 (201,049)

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basic income, wage subsidy, benefit recipients

19.

Optimal Tax Policy When Firms are Internationally Mobile

CESifo Working Paper Series No. 1592
Number of pages: 25 Posted: 05 Dec 2005
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 200 (209,355)

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corporate taxes, optimal tax policy

20.

Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment

CESifo Working Paper No. 2126
Number of pages: 30 Posted: 18 Oct 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 196 (213,208)

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corporate taxation, foreign direct investment

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

CESifo Working Paper Series No. 3858
Number of pages: 50 Posted: 03 Jul 2012
University of Mannheim, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 122 (314,703)

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tax morale, tax compliance, optimal taxation, political economy

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

IZA Discussion Paper No. 6275
Number of pages: 38 Posted: 21 Jan 2012
University of Mannheim, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 53 (515,082)

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tax morale, tax compliance, optimal taxation, political economy

22.

Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?

Number of pages: 15 Posted: 28 Feb 2002
Clemens Fuest
ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 174 (236,361)

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Unemployment Insurance, Labor Markets, Implicit Contracts

23.

How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation

CESifo Working Paper Series No. 6807
Number of pages: 23 Posted: 16 Feb 2018
Clemens Fuest and Samina Sultan
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES)
Downloads 172 (238,672)
Citation 1

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international taxation, tax competition, preferential tax regimes

24.

Does Tax Simplification Yield More Equity and Efficiency? An Empirical Analysis for Germany

Finanzwissenschaftliche Diskussionsbeiträge Paper No. 06-5
Number of pages: 24 Posted: 20 Sep 2006
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 153 (263,073)
Citation 26

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Income distribution, polarisation, tax simplification, flat tax

25.

Tax Enforcement and Tax Havens Under Formula Apportionment

FiFo-CPE Discussion Paper No. 07-8
Number of pages: 30 Posted: 24 Sep 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 152 (264,532)
Citation 16

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corporate taxation, foreign direct investment

26.

Welfare Effects of Immigration in a Dual Labor Market

CESifo Working Paper Series No. 215
Number of pages: 15 Posted: 17 Jun 2001
Clemens Fuest and Marcel P. Thum
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 146 (273,305)

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Immigration policy, trade unions, welfare

27.

Public Debt in Germany: At the Turning Point or Ever-Increasing?

FiFo-CPE Discussion Paper No. 08-2
Number of pages: 33 Posted: 17 Mar 2008
Clemens Fuest and Michael Thöne
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and FiFo Institute for Public Economics, University of Cologne
Downloads 142 (279,269)

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public debt, fiscal sustainability, reform of intergovernmental fiscal relations

28.

Do Higher Corporate Taxes Reduce Wages?

IZA Discussion Paper No. 9606
Number of pages: 80 Posted: 11 Jan 2016
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor EconomicsUniversity of Mannheim - Department of Economics
Downloads 132 (297,082)

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business tax, wage incidence, administrative data, local taxation

29.

The Role of the Corporate Income Tax as an Automatic Stabilizer

CESifo Working Paper Series No. 2798
Number of pages: 24 Posted: 08 Dec 2009
Thiess Buettner and Clemens Fuest
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 131 (297,082)
Citation 1

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corporate income tax, stabilization, capital market restrictions, loss offset, firm-level data

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

CESifo Working Paper Series No. 5581
Number of pages: 45 Posted: 24 Nov 2015
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and ZEW – Leibniz Centre for European Economic Research
Downloads 81 (412,637)

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European fiscal integration, unemployment insurance, automatic stabilizers

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

ZEW - Centre for European Economic Research Discussion Paper No. 14-095
Number of pages: 48 Posted: 04 Dec 2014
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and ZEW – Leibniz Centre for European Economic Research
Downloads 28 (653,731)
Citation 24

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European fiscal integration, unemployment insurance, automatic stabilizers

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

IZA Discussion Paper No. 8598
Number of pages: 48 Posted: 08 Nov 2014
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne and ZEW – Leibniz Centre for European Economic Research
Downloads 16 (751,071)

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European fiscal integration, unemployment insurance, automatic stabilizers

31.

How Would Formula Apportionment in the EU Affect the Distribution and The Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Number of pages: 30 Posted: 23 May 2006
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Downloads 120 (317,015)
Citation 23

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EU Tax Base, Formula Apportionment, Multinational Companies

32.

Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market

CESifo Working Paper No. 8839
Number of pages: 35 Posted: 26 Jan 2021
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 113 (330,578)

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33.

Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System

IZA Discussion Paper No. 6585
Number of pages: 34 Posted: 16 Jun 2012
IZA Institute of Labor EconomicsUniversity College Dublin (UCD), CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne, ZEW – Leibniz Centre for European Economic Research, IZA Institute of Labor Economics and IZA Institute of Labor EconomicsUniversity of Mannheim - Department of Economics
Downloads 104 (349,797)

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European income tax, automatic stabilisation, fiscal union

34.

Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios

ZEW - Centre for European Economic Research Discussion Paper No. 13-106
Number of pages: 25 Posted: 05 Dec 2013
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne and ZEW – Leibniz Centre for European Economic Research
Downloads 103 (351,986)
Citation 1

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European fiscal integration, redistribution, automatic stabilization

35.

A Backward Looking Measure of the Effective Marginal Tax Burden on Investment

Number of pages: 21 Posted: 10 Dec 2004
Clemens Fuest and Johannes Becker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Cologne
Downloads 98 (363,695)

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effective tax rates, corporate taxation

36.

The Economic Effects of EU Tax Jurisprudence

(2016) European Law Review 41(1), 44-71
Number of pages: 32 Posted: 04 Nov 2019
Rita de la Feria and Clemens Fuest
University of Leeds and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 97 (366,011)
Citation 1

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European Law, Public Economics, Tax, Court of Justice of EU

37.

A Theory of User-Fee Competition

Number of pages: 29 Posted: 13 Apr 2004
Clemens Fuest and Martin Kolmar
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of St. Gallen - Institute of Economy and the Environment (IWOe-HSG)
Downloads 97 (366,011)
Citation 2

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public goods, club goods, user fees, fiscal federalism

38.

Does Germany Collect Revenue from Taxing Capital Income?

CESifo Working Paper Series No. 1489
Number of pages: 25 Posted: 21 Jul 2005
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 96 (368,407)

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cash flow tax, tax revenue effects, effective taxation of capital income

Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China

CESifo Working Paper Series No. 5316
Number of pages: 46 Posted: 07 May 2015
Clemens Fuest and Li Liu
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Oxford - Oxford University Centre for Business Taxation
Downloads 60 (485,848)

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corporate taxation, tax reform, state owned enterprises

Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China

ZEW - Centre for European Economic Research Discussion Paper No. 15-023
Number of pages: 47 Posted: 20 Apr 2015
Clemens Fuest and Li Liu
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Oxford - Oxford University Centre for Business Taxation
Downloads 33 (620,152)
Citation 2

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40.

Immigration and Skill Formation in Unionized Labor Markets

CESifo Working Paper Series No. 214
Number of pages: 21 Posted: 29 Nov 1998
Clemens Fuest and Marcel P. Thum
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 86 (394,315)

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Immigration policy, trade unions, occupational choice

41.

Expected Effects of the Us Tax Reform on Other Countries: Global and Local Survey Evidence

CESifo Working Paper No. 7491
Number of pages: 23 Posted: 21 Feb 2019
CESifo (Center for Economic Studies and Ifo Institute), ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 79 (414,278)

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US tax reform, corporate tax, firm responses, survey, Germany

42.
Downloads 77 (420,420)
Citation 3

The Taxation of Foreign Profits: A Unified View

CESifo Working Paper Series No. 5231
Number of pages: 33 Posted: 12 Mar 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 75 (431,569)

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corporate taxation, multinational firms, repatriation

The Taxation of Foreign Profits: A Unified View

CEPR Discussion Paper No. DP10512
Number of pages: 34 Posted: 01 Apr 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 2 (898,262)
Citation 2
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corporate taxation, multinational firms, repatriation

43.

Is a Flat Tax Feasible in a Grown-up Welfare State?

IZA Discussion Paper No. 3142
Number of pages: 24 Posted: 26 Nov 2007
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 77 (420,420)

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flat tax reform, equity, efficiency, distribution, welfare

44.

Why is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data

CESifo Working Paper No. 8605
Number of pages: 43 Posted: 09 Oct 2020
Clemens Fuest, Felix Hugger and Susanne Wildgruber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) and affiliation not provided to SSRN
Downloads 76 (423,554)
Citation 2

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corporate income taxation, corporate tax revenues, corporate profitability

How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China

CESifo Working Paper Series No. 5511
Number of pages: 42 Posted: 08 Oct 2015
Clemens Fuest and Jing Xing
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 51 (524,121)

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fiscal federalism, tax reform, government spending

How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China

ZEW - Centre for European Economic Research Discussion Paper No. 15-068
Number of pages: 43 Posted: 30 Sep 2015
Clemens Fuest and Jing Xing
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 24 (683,821)

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Fiscal federalism, tax reform , government spending

46.

A Low Wage Subsidy Scheme Against Unemployment of Low-Skilled Workers

FiFo Discussion Paper No. 07-1
Number of pages: 26 Posted: 03 May 2007
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Goethe University Frankfurt - Faculty of Economics and Business Administration, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 72 (436,282)

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labour policy, wage policy

47.

Dismantling the Boundaries of the ECB's Monetary Policy Mandate

Kronberger Kreis Studies No. 61
Number of pages: 22 Posted: 25 Apr 2016
Walter Eucken Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, German Institute for Economic Research (DIW Berlin)Heinrich Heine University Dusseldorf - Department of Economics, Humboldt University of Berlin - Faculty of Law, University of Frankfurt and Karlsruhe Institute of Technology
Downloads 69 (446,206)

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German Federal Constitutional Court; European Court of Justice; CJEU; Outright Monetary Transactions; OMT; European Monetary Union; EMU; European Central Bank; ECB; prohibition of monetary financing of Member States; ultra vires control; cooperative relationship; judicial review

Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union

CESifo Working Paper Series No. 5767
Number of pages: 27 Posted: 25 Mar 2016
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 38 (590,186)
Citation 2

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sovereign insolvency procedure, European unemployment insurance, euro area debt crisis

Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union

ZEW - Centre for European Economic Research Discussion Paper No. 15-044
Number of pages: 26 Posted: 07 Aug 2015
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 30 (639,798)
Citation 5

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sovereign insolvency procedure, European unemployment insurance, euro area debt crisis

49.

The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail

CESifo Working Paper No. 9149
Number of pages: 45 Posted: 24 Jun 2021
Clemens Fuest, Florian Neumeier and Daniel Stöhlker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute)
Downloads 56 (494,248)
Citation 1

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Sustainable Finance and Climate Change: Wasteful But a Political Commitment Device?

CESifo Working Paper No. 9537
Number of pages: 45 Posted: 31 Jan 2022
Clemens Fuest and Volker Meier
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
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climate change, global externalities, sustainable finance, small open economy, political economy

Sustainable Finance and Climate Change: Wasteful But a Political Commitment Device?

Number of pages: 44 Posted: 01 Mar 2022
Volker Meier and Clemens Fuest
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
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Climate change, global externalities, sustainable finance, small open economy, Political economy

51.

A Viable Insolvency Procedure for Sovereigns (VIPS) in the Euro Area

ZEW - Centre for European Economic Research Discussion Paper No. 14-053
Number of pages: 30 Posted: 26 Aug 2014
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
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euro area debt crisis, sovereign insolvency procedure

52.

The Redistributive Effects of Tax Benefit Systems in the Enlarged EU

IZA Discussion Paper No. 4520
Number of pages: 34 Posted: 09 Nov 2009
Clemens Fuest, Judith Niehues and Andreas Peichl
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne and ZEW – Leibniz Centre for European Economic Research
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inequality, redistribution, decomposition, tax benefit systems

53.

Automatic Stabilizers, Economic Crisis and Income Distribution in Europe

IZA Discussion Paper No. 4917
Number of pages: 31 Posted: 10 May 2010
Mathias Dolls, Clemens Fuest and Andreas Peichl
University of Cologne - Faculty of Management, Economics and Social Sciences, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
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Citation 1

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automatic stabilization, crisis, inequality, redistribution

54.

Fiscal Consolidation and Automatic Stabilization: New Results

CESifo Working Paper No. 8021
Number of pages: 54 Posted: 23 Jan 2020
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) and ZEW – Leibniz Centre for European Economic Research
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automatic stabilizers, fiscal consolidation, fiscal policy

Who Should Bear the Burden of COVID-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective

CESifo Working Paper No. 9420
Number of pages: 26 Posted: 23 Nov 2021
Mehmet Ayaz, Lea Fricke, Clemens Fuest and Dominik Sachs
Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES), University of St. Gallen, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of St. Gallen
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fiscal pressure, optimal taxation

Who Should Bear the Burden of COVID-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective

CEPR Discussion Paper No. DP16713
Number of pages: 27 Posted: 08 Feb 2022
Mehmet Ayaz, Lea Fricke, Clemens Fuest and Dominik Sachs
Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES), University of St. Gallen, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU)
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Fiscal Pressure, optimal taxation

56.

Does Expert Information Affect Citizens' Attitudes Toward Corona Policies? Evidence from Germany

CESifo Working Paper No. 9024
Number of pages: 50 Posted: 23 Apr 2021
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute)
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57.

Trade Openness and Income Inequality: New Empirical Evidence

CESifo Working Paper No. 9203
Number of pages: 36 Posted: 26 Jul 2021
Florian Dorn, Clemens Fuest and Niklas Potrafke
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute)
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58.

Read My Lips? Taxes and Elections

CESifo Working Paper No. 9401
Number of pages: 58 Posted: 12 Nov 2021
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, CESifo (Center for Economic Studies and Ifo Institute) and CESifo (Center for Economic Studies and Ifo Institute)
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tax reforms, tax systems, tax rates, tax bases, data set, electoral cycles

59.

German Public Finances Through the Financial Crisis

ZEW - Centre for European Economic Research Discussion Paper No. 15-041
Number of pages: 25 Posted: 25 Jun 2015
ZEW – Leibniz Centre for European Economic Research, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, affiliation not provided to SSRN and ZEW – Leibniz Centre for European Economic Research
Downloads 41 (561,986)
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crisis management, financial crisis, redistribution, budget deficit and debt

60.

Why Do Countries Subsidize Investment and Not Employment?

NBER Working Paper No. w6685
Number of pages: 26 Posted: 04 Sep 1998 Last Revised: 09 Apr 2022
Clemens Fuest and Bernd Huber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut
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61.

Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data

CESifo Working Paper No. 9757
Number of pages: 47 Posted: 26 May 2022
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Hamburg, Ludwig Maximilian University of Munich (LMU) and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
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: corporate taxation, tax avoidance, profit shifting, multinational enterprises, country-by-country reporting

62.

Tax Cuts Starve the Beast! Evidence from Germany

CESifo Working Paper No. 8009
Number of pages: 26 Posted: 14 Jan 2020
Clemens Fuest, Florian Neumeier and Daniel Stöhlker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute)
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taxation, fiscal policy, tax-spend, public expenditure, narrative approach

63.

Automatic Stabilizers and Economic Crisis: Us vs. Europe

NBER Working Paper No. w16275
Number of pages: 48 Posted: 24 Aug 2010 Last Revised: 22 Jun 2022
Mathias Dolls, Clemens Fuest and Andreas Peichl
University of Cologne - Faculty of Management, Economics and Social Sciences, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
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64.

The Common Interests of Health Protection and the Economy: Evidence from Scenario Calculations of COVID-19 Containment Policies

CESifo Working Paper No. 9600
Number of pages: 31 Posted: 03 Mar 2022
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, Helmholtz Centre for Infection Research, Ludwig Maximilian University of Munich (LMU), Helmholtz Centre for Infection Research, Helmholtz Centre for Infection Research, Helmholtz Centre for Infection Research, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, CESifo (Center for Economic Studies and Ifo Institute), Helmholtz Centre for Infection Research, Ifo Institute for Economic Research, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Helmholtz Centre for Infection Research
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Covid-19, optimal strategy, economy, deaths, integrated simulations, real-time analysis

65.

Read My Lips? Taxes and Elections1

Number of pages: 57 Posted: 23 Mar 2022
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, CESifo (Center for Economic Studies and Ifo Institute) and CESifo (Center for Economic Studies and Ifo Institute)
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Tax reforms, tax systems, tax rates, tax bases, data set, electoral cycles

66.

Will the Centralisation of Carbon Pricing Revenue in the EU Lead to Laxer Climate Policy?

CESifo Working Paper No. 8979
Number of pages: 23 Posted: 05 Apr 2021
Clemens Fuest and Volker Meier
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
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67.

How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Bundesbank Series 1 Discussion Paper No. 2006,20
Number of pages: 48 Posted: 08 Jun 2016
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
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EU Tax Base, Formula Apportionment, Multinational Companies

68.

Who is Afraid of the Asset Quality Review? Potential Losses and Capital Shortfalls in the European Banking System

ZEW - Centre for European Economic Research Discussion Paper No. 14-074
Number of pages: 50 Posted: 14 Sep 2018
Thomas Bonczek, Clemens Fuest and Michael Schröder
Yale School of Management, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research - International Finance and Financial Management
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69.

Experience Rating Versus Employment Protection Laws in a Model Where Firms Monitor Workers

Scandinavian Journal of Economics, Vol. 107, No. 2, pp. 299-314, June 2005
Number of pages: 15 Posted: 02 Sep 2005
Julia Fath and Clemens Fuest
University of Cologne - Faculty of Management, Economics and Social Sciences and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
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70.

Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?

Kyklos, Vol. 67, Issue 1, pp. 29-53, 2014
Number of pages: 25 Posted: 04 Jan 2014
University of Mannheim, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
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Citation 1

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71.

Taxing Foreign Profits with International Mergers and Acquisitions

International Economic Review, Vol. 51, Issue 1, pp. 171-186, February 2010
Number of pages: 16 Posted: 01 Mar 2010
Johannes Becker and Clemens Fuest
affiliation not provided to SSRN and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
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Citation 2

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72.

A Viable Insolvency Procedure for Sovereigns in the Euro Area

JCMS: Journal of Common Market Studies, Vol. 54, Issue 2, pp. 301-317, 2016
Number of pages: 17 Posted: 05 Feb 2016
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
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euro area debt crisis, sovereign insolvency procedure

73.

Does a Simpler Income Tax Yield More Equity and Efficiency?

CESifo Economic Studies, Vol. 54, Issue 1, pp. 73-97, 2008
Posted: 06 May 2009
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln

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Flat tax, income tax reform, tax simplification

74.

The European Commission's Proposal for a Common Consolidated Corporate Tax Base

Oxford Review of Economic Policy, Vol. 24, Issue 4, pp. 720-739, 2008
Posted: 25 Jan 2009
Clemens Fuest
ifo Institute – Leibniz Institute for Economic Research at the University of Munich

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EU tax coordination, common consolidated tax base, tax competition, J61, F22

75.

Why Do Governments Subsidize Investment and Not Employment?

Journal of Public Economics, Vol. 78, Issue 1-2, October 2000
Posted: 19 Aug 2001
Clemens Fuest and Bernd Huber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut

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Capital subsidies, Labor subsidies, Unemployment