Bernd Genser

University of Konstanz - Faculty of Economics and Statistics

Universitaetsstr. 10

78457 Konstanz

Germany

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

423

SSRN CITATIONS

3

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.

Coordinating Vats between EU Member States

Number of pages: 31 Posted: 21 Feb 2002
Bernd Genser
University of Konstanz - Faculty of Economics and Statistics
Downloads 282 (121,006)
Citation 1

Abstract:

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Value-added Taxation, Tax Coordination

2.

The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options

CESifo Working Paper Series No. 5702
Number of pages: 26 Posted: 18 Feb 2016
Bernd Genser and Robert Holzmann
University of Konstanz - Faculty of Economics and Statistics and University of Malaya
Downloads 67 (374,038)
Citation 1

Abstract:

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income tax reform, taxation of pensions, deferred income taxation, double taxation treaties

3.

Tax Policy Options for a United Germany

IMF Working Paper No. 90/89
Number of pages: 108 Posted: 15 Feb 2006
Bernd Genser
University of Konstanz - Faculty of Economics and Statistics
Downloads 47 (441,645)

Abstract:

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4.

Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility

CESifo Working Paper No. 7423
Number of pages: 19 Posted: 21 Feb 2019
Bernd Genser and Robert Holzmann
University of Konstanz - Faculty of Economics and Statistics and University of Malaya
Downloads 20 (578,184)
Citation 1

Abstract:

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pension taxation, international taxation, international migration, double taxation convention

5.

Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?

CESifo Working Paper No. 8444
Number of pages: 19 Posted: 28 Jul 2020
Bernd Genser and Robert Holzmann
University of Konstanz - Faculty of Economics and Statistics and University of New South Wales (UNSW)
Downloads 7 (668,225)

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pension taxation, front-loaded expenditure taxation, progressivity erosion, international migration, OECD model tax convention

6.

Is Tax Harmonization Useful?

Posted: 13 Nov 2001
Wolfgang Eggert and Bernd Genser
University of Freiburg - Institute of Public Finance and University of Konstanz - Faculty of Economics and Statistics

Abstract:

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International taxation, tax interaction, constrained efficiency