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1by Clemens Fuest Andreas Peichl Sebastian Siegloch Published in The American economic review (01.02.2018)“...This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification...”
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2by Fuest, Clemens Published in Inter economics (01.01.2017)“...To access, purchase, authenticate, or subscribe to the full-text of this article, please visit this link: http://dx.doi.org/10.1007/s10272-017-0634-2...”
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3“...This paper develops a model of tax competition with three countries that initially form a union where countries refrain from using different tax rates in...”
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4by Xing, Jing Xing, Jing Fuest, Clemens Fuest, Clemens Published in International tax and public finance (01.08.2018)“...In this study, we analyze how fiscal decentralization affects the cyclicality of government spending. We focus on China, which experienced fiscal...”
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5by Fuest, Clemens Heinemann, Friedrich Schröder, Christoph Published in Journal of common market studies (01.03.2016)“...A mechanism to restructure the debt of an insolvent euro country is a missing element in the emerging institutional architecture of the euro area. The...”
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6by Dolls, Mathias Dolls, Mathias Fuest, Clemens Fuest, Clemens Neumann, Dirk Neumann, Dirk Peichl, Andreas Peichl, Andreas Published in International tax and public finance (01.02.2018)“...This is the first paper that assesses the importance of different stabilization channels of an unemployment insurance system for the euro area (EA). We provide...”
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7by Johannes Becker Clemens Fuest Published in International economic review (Philadelphia) (01.02.2010)“...A large part of border crossing investment takes the form of international mergers and acquisitions. In this article, we ask how optimal repatriation tax...”
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8by Bilicka, Katarzyna Bilicka, Katarzyna Fuest, Clemens Fuest, Clemens Published in International tax and public finance (01.04.2014)“...In recent years tax havens and offshore financial centres have come under increasing political pressure to cooperate with other countries in matters of...”
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9by Fuest, Clemens Published in Wirtschaftsdienst (Hamburg) (2018)“...Die Globalisierung und damit die weitere Vertiefung der wirtschaftlichen Integration werden von verschiedenen Seiten infrage gestellt. In vielen Ländern sind...”
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10by Becker, Johannes Fuest, Clemens Riedel, Nadine Published in European economic review (01.11.2012)“...This paper measures the relative importance of quality and quantity effects of corporate taxation on foreign direct investment. Quantity is affected if...”
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11by Clemens Fuest Published in Oxford review of economic policy (01.12.2008)“...The European Commission is currently preparing a proposal for a directive on the introduction of a common consolidated corporate tax base (CCCTB). This paper...”
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12by Fuest, Clemens“...Die Corona-Krise hat gravierende wirtschaftliche Folgen: Wie schafft es der Sozialstaat, neue Ungleichheiten zu bekämpfen? Welche Gefahr droht durch die...”
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13“...We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing...”
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14by Fuest, Clemens Published in Wirtschaftsdienst (2017)“...The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as tempo- rary tax cuts can be used to soften...”
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15“...The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper, we analyze the...”
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16by Olivier Bargain Mathias Dolls Clemens Fuest Dirk Neumann Andreas Peichl Nico Pestel Sebastian Siegloch Paola Conconi Guillaume Plantin Published in Economic policy (01.07.2013)“...The current debt crisis has given rise to a debate concerning deeper fiscal integration in Europe. The view is widespread that moving towards a 'fiscal union'...”
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17“...The European Union (EU) provides coordination and financing of trans-European transport infrastructures, i.e. roads and railways, which link the EU member...”
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18“...This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a...”
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19“...In this paper, we analyse tax competition in a model where investor firms have the choice between two types of investment, greenfield investment and mergers...”
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20by Fuest, Clemens Fuest, Clemens Kolmar, Martin Kolmar, Martin Published in International tax and public finance (01.04.2013)“...The paper analyzes the strategic effects of decentralized user-fee and enforcement policies for the financing of interregional spillover goods. We derive the...”