Simon Loretz

University of Bayreuth

Akademischer Rat

Universitätsstraße 30

Bayreuth, 95447

Germany

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

9

DOWNLOADS

642

SSRN CITATIONS

3

CROSSREF CITATIONS

13

Scholarly Papers (9)

1.

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, University of Bayreuth, University of Innsbruck - Department of Economics and University of Salzburg - Department of Economics and Social Sciences
Downloads 332 (90,919)

Abstract:

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corporate taxation, foreign, direct investment, panel econometrics

2.

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 University of Bayreuth
Downloads 222 (138,606)
Citation 12

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corporate tax reform; multinational taxation; formula apportionment

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
University of Bayreuth and Vienna University of Economics and Business - Department of Economics
Downloads 46 (405,190)

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 Nov 2011
Michael P. Devereux and Simon Loretz
Centre for Business Taxation, Oxford University and University of Bayreuth
Downloads 21 (520,148)
Citation 1

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5.

Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries

Fiscal Studies, Vol. 28, No. 2, 2007
Number of pages: 23 Posted: 11 Dec 2007
Simon Loretz
University of Bayreuth
Downloads 19 (531,967)
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6.

Homogeneous Profit Tax Effects for Heterogeneous Firms?

World Economy, Vol. 33, No. 8, pp. 1023-1041, August 2010
Number of pages: 19 Posted: 02 Aug 2010
Peter H. Egger and Simon Loretz
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and University of Bayreuth
Downloads 2 (644,425)
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7.

On the Measurement of Investment Types: Heterogeneity in Corporate Tax Elasticities

The World Economy, Vol. 42, Issue 2, pp. 478-508, 2019
Number of pages: 31 Posted: 12 Feb 2019
Hendrik Jungmann and Simon Loretz
University of Salzburg and University of Bayreuth
Downloads 0 (674,029)
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corporate taxation, firm‐level data, investment strategy, panel econometrics, trade policy

8.

Corporate Tax Competition Between Firms

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

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Corporate Taxation, Benchmarking, Tax Competition, Spatial Econometrics

9.

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
Simon Loretz
University of Bayreuth

Abstract:

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corporate taxation, OECD, tax competition, H25