Clemens Fuest

Centre for European Economic Research (ZEW)

P.O. Box 10 34 43

L 7,1

D-68034 Mannheim, 68034

Germany

SCHOLARLY PAPERS

56

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Scholarly Papers (56)

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, Centre for European Economic Research (ZEW) and University of Mannheim
Downloads 1,208 (12,406)

Abstract:

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. 13-078
Number of pages: 30 Posted: 21 Oct 2013
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, Centre for European Economic Research (ZEW) and University of Mannheim
Downloads 453 (49,871)

Abstract:

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

2.

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
Centre for European Economic Research (ZEW), Ludwig Maximilian University of Munich - Staatswirtschaftliches Institut and University of Calgary - The School of Public Policy
Downloads 654 (29,044)
Citation 23

Abstract:

Tax Competition, Capital Mobility, Tax Policy

3.

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
Centre for European Economic Research (ZEW) and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 418 (45,903)
Citation 7

Abstract:

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 225 (110,751)
Citation 18

Abstract:

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 171 (144,018)
Citation 18

Abstract:

automatic stabilization, economic crisis, liquidity constraints, fiscal stimulus

5.

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, Centre for European Economic Research (ZEW) and Department of Economics
Downloads 365 (46,902)
Citation 1

Abstract:

Financial Transaction Tax, FTT, FAT, Financial crisis

6.

Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization

CESifo Working Paper Series No. 1096
Number of pages: 23 Posted: 28 Jan 2004
Clemens Fuest and Thomas Hemmelgarn
Centre for European Economic Research (ZEW) and European Commission
Downloads 325 (70,361)
Citation 12

Abstract:

tax competition, income shifting.

7.

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 Centre for European Economic Research (ZEW)
Downloads 279 (81,168)
Citation 3

Abstract:

corporate taxation, international capital flows

8.

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, Centre for European Economic Research (ZEW) and European Commission
Downloads 260 (85,666)
Citation 1

Abstract:

corporate taxation, foreign direct investment

9.

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

CESifo Working Paper Series No. 872
Number of pages: 34 Posted: 14 Apr 2003
Clemens Fuest, Bernd Huber and Philipp Tillessen
Centre for European Economic Research (ZEW), Ludwig Maximilian University of Munich - Staatswirtschaftliches Institut and Kreditanstalt für Wiederaufbau (KFW)
Downloads 228 (100,710)
Citation 2

Abstract:

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
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and IZA Institute of Labor Economics
Downloads 107 (210,903)

Abstract:

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
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and IZA Institute of Labor Economics
Downloads 63 (293,934)

Abstract:

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: 44 Posted: 06 Jun 2013
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and IZA Institute of Labor Economics
Downloads 44 (348,947)

Abstract:

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
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and IZA Institute of Labor Economics
Downloads 7 (529,695)

Abstract:

business tax, wage incidence, administrative data, local taxation

11.

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 Centre for European Economic Research (ZEW)
Downloads 218 (109,738)
Citation 4

Abstract:

corporate taxation, mergers and acquisitions, tax competition

12.

The Optimal Taxation Of Dividends In A Small Open Economy

CESifo Working Paper Series No. 348
Number of pages: 17 Posted: 28 Mar 2001
Clemens Fuest and Bernd Huber
Centre for European Economic Research (ZEW) and Ludwig Maximilian University of Munich - Staatswirtschaftliches Institut
Downloads 204 (117,425)
Citation 4

Abstract:

Dividends, international taxation, portfolio investment

13.

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 Centre for European Economic Research (ZEW)
Downloads 186 (130,752)
Citation 5

Abstract:

corporate taxes, optimal tax policy

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Institut der deutschen Wirtschaft Köln
Downloads 172 (131,443)
Citation 3

Abstract:

flat tax reform, equity, efficiency, distribution, welfare

15.

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 Centre for European Economic Research (ZEW)
Downloads 166 (115,278)
Citation 2

Abstract:

corporate taxation, tax competition, mergers and acquisitions

16.

Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?

CESifo Working Paper Series No. 663
Number of pages: 15 Posted: 28 Feb 2002
Clemens Fuest
Centre for European Economic Research (ZEW)
Downloads 158 (151,016)

Abstract:

Unemployment Insurance, Labor Markets, Implicit Contracts

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
Centre for European Economic Research (ZEW), Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 89 (239,491)
Citation 1

Abstract:

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
Centre for European Economic Research (ZEW), Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 48 (336,151)
Citation 1

Abstract:

tax morale, tax compliance, optimal taxation, political economy

18.

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
Centre for European Economic Research (ZEW) and FiFo Institute for Public Economics, University of Cologne
Downloads 130 (179,073)

Abstract:

public debt, fiscal sustainability, reform of intergovernmental fiscal relations

19.

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
Centre for European Economic Research (ZEW) and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 129 (177,964)
Citation 6

Abstract:

Immigration policy, trade unions, welfare

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 Centre for European Economic Research (ZEW)
Downloads 127 (159,527)
Citation 4

Abstract:

corporate taxation, foreign direct investment

21.

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 Centre for European Economic Research (ZEW)
Downloads 127 (174,810)

Abstract:

corporate taxation, foreign direct investment

22.

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
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 122 (173,822)

Abstract:

basic income, wage subsidy, benefit recipients

23.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Institut der deutschen Wirtschaft Köln
Downloads 101 (205,683)
Citation 2

Abstract:

Income distribution, polarisation, tax simplification, flat tax

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and Centre for European Economic Research (ZEW)
Downloads 57 (309,444)

Abstract:

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and Centre for European Economic Research (ZEW)
Downloads 25 (427,771)

Abstract:

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Cologne and Centre for European Economic Research (ZEW)
Downloads 8 (524,427)

Abstract:

European fiscal integration, unemployment insurance, automatic stabilizers

25.

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
Centre for European Economic Research (ZEW), European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Downloads 85 (229,368)
Citation 6

Abstract:

EU Tax Base, Formula Apportionment, Multinational Companies

26.

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

CESifo Working Paper Series No. 1342
Number of pages: 21 Posted: 10 Dec 2004
Clemens Fuest and Johannes Becker
Centre for European Economic Research (ZEW) and University of Cologne
Downloads 84 (239,405)
Citation 1

Abstract:

effective tax rates, corporate taxation

27.

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 Centre for European Economic Research (ZEW)
Downloads 81 (244,656)
Citation 5

Abstract:

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

28.

A Theory of User-Fee Competition

CESifo Working Paper Series No. 1166
Number of pages: 29 Posted: 13 Apr 2004
Clemens Fuest and Martin Kolmar
Centre for European Economic Research (ZEW) and University of St. Gallen - Institute of Economy and the Environment (IWOe-HSG)
Downloads 80 (239,405)

Abstract:

public goods, club goods, user fees, fiscal federalism

29.

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 Economics, Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Cologne, Centre for European Economic Research (ZEW), IZA Institute of Labor Economics and IZA Institute of Labor Economics
Downloads 77 (248,349)

Abstract:

European income tax, automatic stabilisation, fiscal union

30.

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
Centre for European Economic Research (ZEW) and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 75 (255,908)
Citation 2

Abstract:

Immigration policy, trade unions, occupational choice

31.

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
Ifo Institute for Economic Research and Centre for European Economic Research (ZEW)
Downloads 71 (239,405)
Citation 3

Abstract:

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

32.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Institut der deutschen Wirtschaft Köln
Downloads 63 (276,620)
Citation 3

Abstract:

flat tax reform, equity, efficiency, distribution, welfare

33.

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, Centre for European Economic Research (ZEW), University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 60 (208,451)

Abstract:

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

34.

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
Centre for European Economic Research (ZEW), Goethe University Frankfurt - Faculty of Economics and Business Administration, Centre for European Economic Research (ZEW) and Institut der deutschen Wirtschaft Köln
Downloads 60 (283,336)

Abstract:

labour policy, wage policy

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
Centre for European Economic Research (ZEW) and University of Oxford - Oxford University Centre for Business Taxation
Downloads 36 (377,605)

Abstract:

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
Centre for European Economic Research (ZEW) and University of Oxford - Oxford University Centre for Business Taxation
Downloads 22 (444,609)

Abstract:

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, Centre for European Economic Research (ZEW) and University of Warwick - Department of Economics
Downloads 46 (342,296)

Abstract:

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, Centre for European Economic Research (ZEW) and University of Warwick - Department of Economics
Downloads 1 (568,003)

Abstract:

corporate taxation, multinational firms, repatriation

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 24 (433,250)

Abstract:

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 22 (444,609)

Abstract:

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

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
Centre for European Economic Research (ZEW) and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 25 (427,771)

Abstract:

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
Centre for European Economic Research (ZEW) and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 19 (462,013)

Abstract:

Fiscal federalism, tax reform , government spending

39.

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, Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 34 (358,974)
Citation 3

Abstract:

automatic stabilization, crisis, inequality, redistribution

40.

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
Centre for European Economic Research (ZEW), University of Cologne and Centre for European Economic Research (ZEW)
Downloads 33 (362,424)
Citation 8

Abstract:

inequality, redistribution, decomposition, tax benefit systems

41.

Why Do Countries Subsidize Investment and Not Employment?

NBER Working Paper No. w6685
Number of pages: 26 Posted: 04 Sep 1998
Clemens Fuest and Bernd Huber
Centre for European Economic Research (ZEW) and Ludwig Maximilian University of Munich - Staatswirtschaftliches Institut
Downloads 32 (373,108)
Citation 1

Abstract:

42.

Automatic Stabilizers and Economic Crisis: Us vs. Europe

NBER Working Paper No. w16275
Number of pages: 48 Posted: 24 Aug 2010
Mathias Dolls, Clemens Fuest and Andreas Peichl
University of Cologne - Faculty of Management, Economics and Social Sciences, Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 23 (410,792)
Citation 18

Abstract:

43.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Cologne and Centre for European Economic Research (ZEW)
Downloads 16 (342,678)

Abstract:

European fiscal integration, redistribution, automatic stabilization

44.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), affiliation not provided to SSRN and Centre for European Economic Research (ZEW)
Downloads 15 (401,520)

Abstract:

crisis management, financial crisis, redistribution, budget deficit and debt

45.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 14 (380,699)

Abstract:

euro area debt crisis, sovereign insolvency procedure

46.

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 Centre for European Economic Research (ZEW)
Downloads 13 (477,095)
Citation 1

Abstract:

47.

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 Centre for European Economic Research (ZEW)
Downloads 1 (539,855)
Citation 9

Abstract:

48.

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
Centre for European Economic Research (ZEW), European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Downloads 0 (524,553)
Citation 4

Abstract:

EU Tax Base, Formula Apportionment, Multinational Companies

49.

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, Centre for European Economic Research (ZEW), Heinrich Heine University Dusseldorf - Department of Economics, Free University of Berlin (FUB) - Institute for German and European Business, Competition and Regulatory Law, University of Frankfurt and Karlsruhe Institute of Technology
Downloads 0 (397,139)

Abstract:

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

50.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 0 (553,143)

Abstract:

euro area debt crisis, sovereign insolvency procedure

51.

Do Higher Corporate Taxes Reduce Wages?

IZA Discussion Paper No. 9606
Number of pages: 80 Posted: 11 Jan 2016
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and IZA Institute of Labor Economics
Downloads 0 (380,699)

Abstract:

business tax, wage incidence, administrative data, local taxation

52.

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
Centre for European Economic Research (ZEW), Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 0 (553,143)

Abstract:

53.

Fiscal Union in Europe? Redistributive and Stabilizing Effects of a European Tax‐Benefit System and Fiscal Equalization Mechanism

Economic Policy, Vol. 28, Issue 75, pp. 375-422, 2013
Number of pages: 48 Posted: 16 Jul 2013
IZA Institute of Labor Economics, Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Freiburg, Centre for European Economic Research (ZEW), IZA Institute of Labor Economics and IZA Institute of Labor Economics
Downloads 0 (553,143)

Abstract:

54.

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
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Institut der deutschen Wirtschaft Köln

Abstract:

Flat tax, income tax reform, tax simplification

55.

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
Centre for European Economic Research (ZEW)

Abstract:

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

56.

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
Centre for European Economic Research (ZEW) and Ludwig Maximilian University of Munich - Staatswirtschaftliches Institut

Abstract:

Capital subsidies, Labor subsidies, Unemployment