Search Results - "Fuest, Clemens"

Journal Article

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

by 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...”

Fulltext

Journal Article

2017: The Year of European Populism?

by 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...”

Fulltext

Journal Article

HOW WILL BREXIT AFFECT TAX COMPETITION AND TAX HARMONIZATION? THE ROLE OF DISCRIMINATORY TAXATION

by Fuest, Clemens Sultan, Samina Published in National tax journal (01.03.2019)

“...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...”

Journal Article

Central-local government fiscal relations and cyclicality of public spending: evidence from China

by 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...”

Fulltext

Journal Article

A Viable Insolvency Procedure for Sovereigns in the Euro Area

by 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...”

Journal Article

Taxing Foreign Profits with International Mergers and Acquisitions

by 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...”

Fulltext

Journal Article

With which countries do tax havens share information?

by 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...”

Fulltext

Publication

Steuerpolitik als Mittel des Protektionismus?

by 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...”

Journal Article

Corporate tax effects on the quality and quantity of FDI

by 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...”

Journal Article

The European Commission's proposal for a common consolidated corporate tax base

by 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...”

Fulltext

Book

Wie wir unsere Wirtschaft retten: der Weg aus der Coronakrise
1. Auflage

by Fuest, Clemens
2020

“...Die Corona-Krise hat gravierende wirtschaftliche Folgen: Wie schafft es der Sozialstaat, neue Ungleichheiten zu bekämpfen? Welche Gefahr droht durch die...”

Description of contents

Holdings Uni Bonn

Journal Article

International debt shifting and multinational firms in developing economies

by Fuest, Clemens Hebous, Shafik Riedel, Nadine Published in Economics letters (2011)

“...We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing...”

Journal Article

Steuerpolitik und Wirtschaftswachstum

by 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...”

Journal Article

Optimal tax policy when firms are internationally mobile

by Becker, Johannes Fuest, Clemens Published in International tax and public finance (01.10.2011)

“...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...”

Fulltext

Journal Article

EU regional policy and tax competition

by Becker, Johannes Fuest, Clemens Published in European economic review (2010)

“...The European Union (EU) provides coordination and financing of trans-European transport infrastructures, i.e. roads and railways, which link the EU member...”

Journal Article

Transfer pricing policy and the intensity of tax rate competition

by Becker, Johannes Fuest, Clemens Published in Economics letters (01.10.2012)

“...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...”

Journal Article

Tax competition — Greenfield investment versus mergers and acquisitions

by Becker, Johannes Fuest, Clemens Published in Regional science and urban economics (2011)

“...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...”

Journal Article

Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy

by 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...”

Fulltext

Narrow search