Wolfram F. Richter

TU Dortmund University

Vogelpothsweg 87

D-44221 Dortmund

Germany

CESifo (Center for Economic Studies and Ifo Institute)

CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

Poschinger Str. 5

Munich, DE-81679

Germany

http://www.CESifo.de

Institute for the Study of Labor (IZA)

P.O. Box 7240

Bonn, D-53072

Germany

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 28,328

SSRN RANKINGS

Top 28,328

in Total Papers Downloads

3,392

SSRN CITATIONS
Rank 26,227

SSRN RANKINGS

Top 26,227

in Total Papers Citations

8

CROSSREF CITATIONS

37

Scholarly Papers (26)

1.

The Economics of the Digital Services Tax

CESifo Working Paper No. 7863
Number of pages: 27 Posted: 14 Oct 2019
Wolfram F. Richter
TU Dortmund University
Downloads 482 (111,363)
Citation 1

Abstract:

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digital services, remote supply, import tax, alleviating double taxation, profit splitting

2.

Trading Off Tax Distortion and Tax Evasion

Number of pages: 25 Posted: 01 Aug 2001
Wolfram F. Richter and Robin Boadway
TU Dortmund University and Queen's University
Downloads 371 (150,659)

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Tax Evasion, Risk-Taking, Optimal Taxation

3.

Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality

Number of pages: 28 Posted: 02 Nov 2004
Kerstin Schneider, Wolfram F. Richter and Hendrik Jürges
University of Dortmund, TU Dortmund University and University of Mannheim - Mannheim Research Institute for the Economics of Aging (MEA)
Downloads 290 (196,018)

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education, teacher quality, central examinations, yardstick competition, matching

4.
Downloads 228 (248,888)
Citation 1

Aligning Profit Taxation with Value Creation

CESifo Working Paper No. 7589
Number of pages: 22 Posted: 19 Apr 2019
Wolfram F. Richter
TU Dortmund University
Downloads 228 (247,906)
Citation 1

Abstract:

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international corporate income taxation, intellectual property, value creation, Shapley value, profit splitting

Aligning Profit Taxation with Value Creation

In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 1 ; 14 p.
Posted: 28 Nov 2022
Wolfram F. Richter
TU Dortmund University

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value creation, profits tax, allocation of taxing rights, allocation of profits, profit split method

5.

Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement

Number of pages: 26 Posted: 09 Jun 2002
Wolfram F. Richter
TU Dortmund University
Downloads 187 (298,592)

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Social Security and Taxation of Mobile Labour, Employment Principle, Delayed Integration, Origin Principle, Free Movement

6.

Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy

CESifo Working Paper Series No. 5340
Number of pages: 24 Posted: 19 May 2015
Wolfram F. Richter and Markus Breuer
TU Dortmund University and SRH Hochschule Heidelberg - Department of Business Administration and Economics
Downloads 159 (343,822)

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transfer pricing rule, intellectual property, profit split method, allocational efficiency, second-best policy

Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth

CESifo Working Paper Series No. 2982
Number of pages: 36 Posted: 01 Apr 2010
Wolfram F. Richter and Christoph Braun
TU Dortmund University and University of Dortmund - Ruhr Graduate School in Economics
Downloads 81 (565,592)
Citation 1

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OLG model, endogenous growth, endogenous labour, education, and saving, intergenerational externalities, optimal taxation

Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth

IZA Discussion Paper No. 4629
Number of pages: 32 Posted: 15 Dec 2009
Wolfram F. Richter and Christoph Braun
TU Dortmund University and University of Dortmund - Ruhr Graduate School in Economics
Downloads 76 (587,827)
Citation 1

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OLG model, endogenous growth, endogenous labour, education and saving, intergenerational externalities, optimal taxation

8.

Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting

CESifo Working Paper Series No. 7017
Number of pages: 25 Posted: 12 Jul 2018
Wolfram F. Richter
TU Dortmund University
Downloads 148 (364,837)
Citation 1

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Taxing Digital Services, Import Tax, Tax Exemption, Profit Splitting, Shapley Value

9.

Taxing Mobile Capital with Labor Market Imperfections

Number of pages: 28 Posted: 11 Jul 2001
Wolfram F. Richter and Kerstin Schneider
TU Dortmund University and University of Dortmund
Downloads 124 (418,715)

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Optimal Taxation, Factor Mobility, Labor Market Imperfections, Ecological Tax Reform

10.

Efficiency Effects of Tax Deductions for Work-Related Expenses

Number of pages: 34 Posted: 10 Nov 2004
Wolfram F. Richter
TU Dortmund University
Downloads 122 (423,814)

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income tax deductions, commuting, housework, child care, educational expenses, efficient taxation, production efficiency

11.

Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance

Number of pages: 28 Posted: 25 Jan 2002
Wolfram F. Richter
TU Dortmund University
Downloads 119 (431,825)

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Efficient Tax Policy Ranks Education Higher than Saving

CESifo Working Paper Series No. 2106
Number of pages: 23 Posted: 05 Oct 2007
Wolfram F. Richter
TU Dortmund University
Downloads 83 (557,081)

Abstract:

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endogenous choice of education, labour, and saving, efficient taxation of human and nonhuman capital investment, power law of learning

Efficient Tax Policy Ranks Education Higher than Saving

IZA Working Paper No. 3451
Number of pages: 23 Posted: 23 May 2008
Wolfram F. Richter
TU Dortmund University
Downloads 34 (851,477)

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endogenous choice of education, labour and saving, efficient taxation of human and nonhuman capital investment, power law of learning

13.

Efficient Education Policy - A Second-Order Elasticity Rule

CESifo Working Paper Series No. 2969
Number of pages: 11 Posted: 07 Mar 2010
Wolfram F. Richter
TU Dortmund University
Downloads 108 (463,945)

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endogenous choice of education, labour, and saving, second-best efficient taxation, linear instruments, finite periods, Ramsey’s Rule, Inverse Elasticity Rule

14.

Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting

CESifo Working Paper Series No. 6564
Number of pages: 33 Posted: 08 Aug 2017
Wolfram F. Richter
TU Dortmund University
Downloads 105 (473,489)

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intellectual property, tax competition, profit split, formulary apportionment, Shapley value

15.

Granting Market Countries the Right to Tax Profit Without Physical Nexus

CESifo Working Paper No. 9556
Number of pages: 28 Posted: 10 Feb 2022
Wolfram F. Richter
TU Dortmund University
Downloads 102 (483,234)

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BEPS Project, Pillar One, residual profit, allocation/splitting, tax withholding, destination-based cash flow taxation

16.

Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-Qualified Labour More Heavily than Qualified Labour

IZA Discussion Paper No. 2328, CESifo Working Paper Series No. 1832, Ruhr Economic Paper No. 12
Number of pages: 26 Posted: 15 Oct 2006
Wolfram F. Richter
TU Dortmund University
Downloads 98 (496,361)
Citation 2

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endogenous choice of labour and education, efficient taxation, human capital investment, double dividend hypothesis

17.

Delaying Integration of Immigrant Labor for the Purpose of Taxation

Number of pages: 37 Posted: 14 Nov 2002
Wolfram F. Richter
TU Dortmund University
Downloads 90 (524,241)
Citation 2

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18.

Mincer Equation, Power Law of Learning, and Efficient Education Policy

IZA Discussion Paper No. 7280
Number of pages: 30 Posted: 23 Mar 2013
Wolfram F. Richter
TU Dortmund University
Downloads 87 (535,254)

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Mincer equation, earnings determination, maximizing utility vs. earnings, power law of learning, second-best taxation in Ramsey's tradition, education elasticity rule

19.

Taxing Education in Ramsey's Tradition

CESifo Working Paper Series No. 2586
Number of pages: 31 Posted: 19 Mar 2009
Wolfram F. Richter
TU Dortmund University
Downloads 68 (616,412)

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endogenous choice of education, labour, and saving, second-best efficient taxation, Power of Law of Learning

20.

Education: Optimal Choice and Efficient Policy

CESifo Working Paper Series No. 5352
Number of pages: 36 Posted: 24 Jun 2015
Wolfram F. Richter and Kerstin Schneider
TU Dortmund University and University of Wuppertal - Department of Economics
Downloads 63 (641,236)

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schooling choice and earnings functions, utility vs. earnings maximization, power law of learning, second-best taxation in Ramsey’s tradition, empirical evidence

21.

Taxing Human Capital Efficiently When Qualified Labour is Mobile

CESifo Working Paper Series No. 3366
Number of pages: 15 Posted: 06 Mar 2011
Wolfram F. Richter and Lars Kunze
TU Dortmund University and Technical University of Dortmund
Downloads 56 (679,015)

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mobile labour, second-best efficient taxation, linear instruments, residence vs. source principle

22.

Efficient Specialization in Ricardian Production

Ruhr Economic Paper No. 230
Number of pages: 18 Posted: 15 Dec 2010 Last Revised: 09 Jan 2011
Wolfram F. Richter and Joachim Rosenmüller
TU Dortmund University and Bielefeld University - Center for Mathematical Economics
Downloads 41 (775,054)

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Ricardian trade, efficient specialization, comparative cost, cephoids, deGua simplexes

23.

Taxing Multinational Enterprises: A Theory-Based Approach to Reform

CESifo Working Paper No. 10119
Number of pages: 26 Posted: 05 Dec 2022
Wolfram F. Richter
TU Dortmund University
Downloads 40 (782,336)

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OECD/G20 BEPS Project, formula apportionment, separate entity accounting, Shapley assignment of taxing rights, residual profit allocation/splitting

24.

Taxing Education in Ramsey’s Tradition

Ruhr Economic Paper No. 140
Number of pages: 29 Posted: 24 Oct 2009
Wolfram F. Richter
TU Dortmund University
Downloads 30 (861,616)
Citation 2

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Endogenous choice of education, labour, and saving; second-best effi cient taxation, linear instruments; fi nite periods, Ramsey‘s Rule, Power Law of Learning

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Value-added tax, destination and origin principle, mobile households and firms, efficiency analysis, equivalence statements

26.

Energy Taxation: Reasons for Discriminating in Favor of the Production Sector

Posted: 23 May 2001
Wolfram F. Richter and Kerstin Schneider
TU Dortmund University and University of Dortmund

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environmental taxes, taxing production vs. taxing consumption, monopolistic labor supply, lump-sum income, ecological dumping, environmental tax reform