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

24

DOWNLOADS
Rank 27,159

SSRN RANKINGS

Top 27,159

in Total Papers Downloads

2,366

SSRN CITATIONS
Rank 23,799

SSRN RANKINGS

Top 23,799

in Total Papers Citations

4

CROSSREF CITATIONS

37

Scholarly Papers (24)

1.

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 318 (122,098)

Abstract:

Loading...

Tax Evasion, Risk-Taking, Optimal Taxation

2.

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 264 (148,243)

Abstract:

Loading...

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

3.

The Economics of the Digital Services Tax

Number of pages: 27 Posted: 14 Oct 2019
Wolfram F. Richter
TU Dortmund University
Downloads 232 (168,308)
Citation 1

Abstract:

Loading...

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

4.

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 164 (230,042)

Abstract:

Loading...

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

5.

Aligning Profit Taxation with Value Creation

Number of pages: 22 Posted: 19 Apr 2019
Wolfram F. Richter
TU Dortmund University
Downloads 148 (250,493)

Abstract:

Loading...

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

6.

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

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 135 (269,471)

Abstract:

Loading...

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

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 60 (452,878)

Abstract:

Loading...

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

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 54 (476,418)

Abstract:

Loading...

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

Number of pages: 25 Posted: 12 Jul 2018
Wolfram F. Richter
TU Dortmund University
Downloads 113 (306,946)

Abstract:

Loading...

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 103 (327,018)

Abstract:

Loading...

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

10.

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 100 (333,410)

Abstract:

Loading...

11.

Efficiency Effects of Tax Deductions for Work-Related Expenses

Number of pages: 34 Posted: 10 Nov 2004
Wolfram F. Richter
TU Dortmund University
Downloads 98 (337,787)

Abstract:

Loading...

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

12.

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

Number of pages: 26 Posted: 15 Oct 2006
Wolfram F. Richter
TU Dortmund University
Downloads 85 (369,404)

Abstract:

Loading...

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

Efficient Tax Policy Ranks Education Higher than Saving

Number of pages: 23 Posted: 05 Oct 2007
Wolfram F. Richter
TU Dortmund University
Downloads 58 (460,595)

Abstract:

Loading...

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

Number of pages: 23 Posted: 23 May 2008
Wolfram F. Richter
TU Dortmund University
Downloads 21 (662,916)

Abstract:

Loading...

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

14.

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

Number of pages: 33 Posted: 08 Aug 2017
Wolfram F. Richter
TU Dortmund University
Downloads 74 (400,223)

Abstract:

Loading...

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

15.

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 73 (403,264)
Citation 2

Abstract:

Loading...

16.

Efficient Education Policy - A Second-Order Elasticity Rule

Number of pages: 11 Posted: 07 Mar 2010
Wolfram F. Richter
TU Dortmund University
Downloads 55 (465,071)

Abstract:

Loading...

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

17.

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

Number of pages: 30 Posted: 23 Mar 2013
Wolfram F. Richter
TU Dortmund University
Downloads 52 (476,814)

Abstract:

Loading...

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

18.

Education: Optimal Choice and Efficient Policy

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 46 (502,236)

Abstract:

Loading...

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

19.

Taxing Education in Ramsey's Tradition

Number of pages: 31 Posted: 19 Mar 2009
Wolfram F. Richter
TU Dortmund University
Downloads 39 (534,676)

Abstract:

Loading...

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

20.

Taxing Human Capital Efficiently When Qualified Labour is Mobile

Number of pages: 15 Posted: 06 Mar 2011
Wolfram F. Richter and Lars Kunze
TU Dortmund University and Technical University of Dortmund
Downloads 37 (544,754)

Abstract:

Loading...

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

21.

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 21 (642,244)

Abstract:

Loading...

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

22.

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 16 (678,248)
Citation 2

Abstract:

Loading...

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

Abstract:

Loading...

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

24.

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

Abstract:

Loading...

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