Simon Loretz

Austrian Institute of Economic Research (WIFO)

P.O. Box 91

Wien, A-1103

Austria

Oxford University Centre for Business Taxation

Research Affiliate

Park End Street

Oxford, Oxfordshire OX1 1HP

United Kingdom

University of Innsbruck

Innsbruck, A-6020

Austria

SCHOLARLY PAPERS

6

DOWNLOADS

959

SSRN CITATIONS

6

CROSSREF CITATIONS

9

Scholarly Papers (6)

1.

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation

ICTD Working Paper 27
Number of pages: 38 Posted: 01 Apr 2015
Alex Cobham and Simon Loretz
Center for Global Development and Austrian Institute of Economic Research (WIFO)
Downloads 432 (124,736)
Citation 32

Abstract:

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corporate tax reform; multinational taxation; formula apportionment

2.

Corporate Taxation and Multinational Activity

CESifo Working Paper Series No. 1773
Number of pages: 45 Posted: 18 Aug 2006
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, Austrian Institute of Economic Research (WIFO), University of Innsbruck - Department of Economics and University of Salzburg - Department of Economics and Social Sciences
Downloads 389 (140,628)
Citation 2

Abstract:

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corporate taxation, foreign, direct investment, panel econometrics

3.

When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration

University of Salzburg Economics and Finance Working Paper No. 2014-05
Number of pages: 25 Posted: 19 Oct 2014
Simon Loretz and Harald Oberhofer
Austrian Institute of Economic Research (WIFO) and Vienna University of Economics and Business - Department of Economics
Downloads 95 (499,431)
Citation 1

Abstract:

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Market concentration, Beer excise duties, beer market, mergers and acquisitions

4.

How Would EU Corporate Tax Reform Affect Us Investment in Europe?

NBER Working Paper No. w17576
Number of pages: 39 Posted: 04 Nov 2011 Last Revised: 12 Jul 2023
Michael P. Devereux and Simon Loretz
Centre for Business Taxation, Oxford University and Austrian Institute of Economic Research (WIFO)
Downloads 43 (750,413)

Abstract:

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5.

Corporate Tax Competition Between Firms

Posted: 20 Sep 2009
Simon Loretz and Padraig James Moore
Austrian Institute of Economic Research (WIFO) and Trinity College (Dublin) - Institute for International Integration Studies (IIIS)

Abstract:

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Corporate Taxation, Benchmarking, Tax Competition, Spatial Econometrics

6.

Corporate Taxation in the OECD in a Wider Context

Oxford Review of Economic Policy, Vol. 24, Issue 4, pp. 639-660, 2008
Posted: 25 Jan 2009 Last Revised: 15 Sep 2020
Simon Loretz
Austrian Institute of Economic Research (WIFO)

Abstract:

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corporate taxation, OECD, tax competition, H25