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Marko Koethenbuerger

Citations

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Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Peter Egger & Marko Koethenbuerger, 2010. "Government Spending and Legislative Organization: Quasi-experimental Evidence from Germany," American Economic Journal: Applied Economics, American Economic Association, vol. 2(4), pages 200-212, October.

    Mentioned in:

    1. Government Spending and Legislative Organization: Quasi-experimental Evidence from Germany (American Economic Journal: Applied Economics 2010) in ReplicationWiki ()

Working papers

  1. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.

    Cited by:

    1. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    2. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.
    3. Jeffrey Clemens & Stan Veuger, 2023. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Working Papers 31251, National Bureau of Economic Research, Inc.
    4. Mauri, Nicola, 2024. "How fiscally autonomous are local governments? An empirical test," Journal of Public Economics, Elsevier, vol. 239(C).
    5. Krapf, Matthias & Staubli, David, 2025. "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, vol. 171(C).
    6. David R. Agrawal, 2024. "Limits to Competition: Strategies for Promoting Jurisdictional Cooperation," NBER Chapters, in: Policy Responses to Tax Competition, pages 109-179, National Bureau of Economic Research, Inc.

  2. Marko Koethenbuerger & Costanza Naguib & Christian Stettler & Michael Stimmelmayr, 2023. "Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland," CESifo Working Paper Series 10376, CESifo.

    Cited by:

    1. Arun Advani & David Burgherr & Andy Summers, 2025. "Taxation and Migration by the Super-Rich," CESifo Working Paper Series 11870, CESifo.
    2. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.

  3. Marko Koethenbuerger & Gabriel Loumeau, 2023. "Tax Responses in Local Public Finance: The Flypaper Effect at Work," CESifo Working Paper Series 10354, CESifo.

    Cited by:

    1. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
    2. Mauri, Nicola, 2024. "How fiscally autonomous are local governments? An empirical test," Journal of Public Economics, Elsevier, vol. 239(C).
    3. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
    4. Mauri, Nicola & Peter, Linus, 2025. "The influence of intergovernmental transfers on local taxes: Evidence from Switzerland," Regional Science and Urban Economics, Elsevier, vol. 115(C).

  4. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. David R. Agrawal & Weihua Zhao, 2023. "Taxing Uber," CESifo Working Paper Series 10313, CESifo.
    2. Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.

  5. Marko Koethenbuerger & Federica Liberini & Michael Stimmelmayr, 2019. "(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes," EconPol Working Paper 29, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Ronald B. Davies & Dieter Franz Kogler & Ryan M. Hynes, 2020. "Patent Boxes and the Success Rate of Applications," Working Papers 202018, School of Economics, University College Dublin.
    2. Grazzini Lisa & Petretto Alessandro, 2022. "Heterogeneous capital tax competition in a federation with asymmetric tax compliance," German Economic Review, De Gruyter, vol. 23(4), pages 669-705, December.
    3. İrem Güçeri & Marko Köthenbürger & Martin Simmler, 2020. "Supporting Firm Innovation and R&D: What is the Optimal Policy Mix?," EconPol Policy Reports 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    5. Ciaramella, Laurie, 2023. "Taxation and the transfer of patents: Evidence from Europe," European Economic Review, Elsevier, vol. 151(C).

  6. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.

    Cited by:

    1. Kai Chang & Ning Lu & Ze Sheng Li & Yi Ran Wang, 2021. "The combined impacts of fiscal and credit policies on green firm's investment opportunity: Evidences from Chinese firm‐level analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(7), pages 1822-1835, October.
    2. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
    3. Petr Procházka, 2020. "Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 33-52.
    4. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
    5. Chen, Xuyang & Sun, Rui, 2025. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 126538, University Library of Munich, Germany.
    6. Xuyang Chen & Rui Sun, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org, revised Sep 2026.
    7. Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2025. "Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions," CESifo Working Paper Series 11887, CESifo.
    8. Bochuan Yang & Tengchong Xu, 2025. "RETRACTED ARTICLE: Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 4855-4897, March.
    9. Lisa De Simone & Marcel Olbert, 2026. "How do multinational companies respond to destination-based consumption taxes?," Review of Accounting Studies, Springer, vol. 31(1), pages 413-452, March.
    10. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    11. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    12. Niels Johannesen, 2022. "The Global Minimum Tax," CEBI working paper series 22-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    13. Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021. "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research 264, arqus - Arbeitskreis Quantitative Steuerlehre.
    14. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    15. Katarzyna Bilicka & Michael Devereux & İrem Güçeri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
    16. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
    17. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.
    18. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    19. Andreas Haufler & Hirofumi Okoshi & Dirk Schindler, 2025. "Will the Global Minimum Tax Hurt Developing Countries?," CESifo Working Paper Series 12329, CESifo.
    20. Jozef Konings & Catherine Lecocq & Bruno Merlevede, 2022. "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(4), pages 1966-1989, November.
    21. Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019. "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, vol. 173(C), pages 96-112.

  7. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series 7061, CESifo.

    Cited by:

    1. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    2. Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
    3. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    4. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
    5. Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181568, Verein für Socialpolitik / German Economic Association.
    6. Valeria Merlo & Georg Wamser, 2024. "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series 11045, CESifo.
    7. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.
    8. Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).
    9. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  8. Peter H. Egger & Marko Köthenbürger & Gabriel Loumeau, 2017. "Local Border Reforms and Economic Activity," CESifo Working Paper Series 6738, CESifo.

    Cited by:

    1. Gabriel Loumeau, 2020. "Regional Borders, Commuting and Transport Network Integration," KOF Working papers 20-489, KOF Swiss Economic Institute, ETH Zurich.
    2. Patrick Lehnert & Michael Niederberger & Uschi Backes-Gellner & Eric Bettinger, 2020. "Proxying Economic Activity with Daytime Satellite Imagery: Filling Data Gaps Across Time and Space," Economics of Education Working Paper Series 0165, University of Zurich, Department of Business Administration (IBW), revised Sep 2022.
    3. Abagna, Matthew Amalitinga, 2023. "Special Economic Zones and Local Economic Activities in Ethiopia," MPRA Paper 117427, University Library of Munich, Germany.
    4. Wei, Xin & Zhang, Hong & Meng, Xiaoli & Gong, Liutang, 2024. "The impact of border reorganization within cities on misallocation: Empirical evidence from firm-level data," Finance Research Letters, Elsevier, vol. 67(PB).
    5. Zhao, Chuanyu & Liu, Zhongquan, 2025. "Administrative centers and firms location decisions," Finance Research Letters, Elsevier, vol. 84(C).
    6. Buettner, Thiess & Poehnlein, Maximilian, 2024. "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, vol. 236(C).
    7. Hitoshi Saito & Haruaki Hirota & Hideo Yunoue & Miki Miyaki, 2023. "Do municipal mergers internalise spatial spillover effects? empirical evidence from Japanese municipalities," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 70(2), pages 379-406, April.
    8. Jaaidane, Touria & Larribeau, Sophie, 2023. "The effects of inter-municipal cooperation and central grant allocation on the size of the French local public sector," European Journal of Political Economy, Elsevier, vol. 76(C).
    9. Michał Myck & Mateusz Najsztub, 2020. "Implications of the Polish 1999 administrative reform for regional socio‐economic development," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 28(4), pages 559-579, October.
    10. Andrew Simon, 2026. "Costly centralization: evidence from community college expansions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(2), pages 548-589, April.
    11. Baskaran, Thushyanthan & Blesse, Sebastian, 2019. "Subnational border reforms and economic development in Africa," ZEW Discussion Papers 18-027, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    12. Harjunen, Oskari & Saarimaa, Tuukka & Tukiainen, Janne, 2017. "Political Representation and Effects of Municipal Mergers," Working Papers 98, VATT Institute for Economic Research.

  9. Hans Jarle Kind & Marko Köthenbürger, 2016. "Taxation in Digital Media Markets," CESifo Working Paper Series 6202, CESifo.

    Cited by:

    1. Armando José Garcia Pires, 2023. "Ad-Valorem Taxes, Prices and Content Diversification in the News Market," Games, MDPI, vol. 14(2), pages 1-28, March.
    2. Shafik Hebous & Brendan Crowley & Rasmi Das & Tibor Hanappi & Cory Hillier & Adam Jakubik & Eric Robert & Christophe Waerzeggers, 2026. "Taxing Cross-Border Services," CESifo Working Paper Series 12845, CESifo.
      • Mr. Shafik Hebous & Brendan Crowley & Rasmi Das & Tibor Hanappi & Mr. Cory Hillier & Adam Jakubik & Mr. Eric Robert & Mr. Christophe J Waerzeggers, 2026. "Taxing Cross-Border Services," IMF Working Papers 2026/152, International Monetary Fund.
    3. Yukihiro Nishimura, 2025. "Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets," Discussion Papers in Economics and Business 25-06, Osaka University, Graduate School of Economics.
    4. Kuo-Feng KAO & Hiroshi MUKUNOKI, 2022. "Optimal Tariffs on a Monopoly Platform in Two-sided Markets," Discussion papers 22066, Research Institute of Economy, Trade and Industry (RIETI).
    5. Diego d'Andria, 2018. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," JRC Working Papers on Taxation & Structural Reforms 2018-09, Joint Research Centre.
    6. Juan Manuel Sanchez‐Cartas & Gonzalo León, 2021. "Multisided Platforms And Markets: A Survey Of The Theoretical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 35(2), pages 452-487, April.
    7. Leonardo Madio, 2023. "Content Moderation and Advertising in Social Media Platforms," "Marco Fanno" Working Papers 0297, Dipartimento di Scienze Economiche "Marco Fanno".
    8. Leonardo Madio & Martin Quinn, 2024. "Content Moderation and Advertising in Social Media Platforms," CESifo Working Paper Series 11169, CESifo.
    9. Shigeo Morita & Yukihiro Nishimura, 2025. "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business 25-02-Rev2., Osaka University, Graduate School of Economics, revised Jul 2025.
    10. Dominika Langenmayr & Rohit Reddy Muddasani, 2026. "Navigating the Amazon: The Incidence of Digital Service Taxes," CESifo Working Paper Series 12713, CESifo.
    11. Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
    12. Juan Manuel Sánchez-Cartas, 2021. "Intellectual property and taxation of digital platforms," Journal of Economics, Springer, vol. 132(3), pages 197-221, April.
    13. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    14. Wei Cui & Nigar Hashimzade, 2019. "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series 7737, CESifo.
    15. Sangita Poddar & Tanmoyee Banerjee (Chatterjee) & Swapnendu Banerjee, 2024. "A theoretical analysis on two‐sided duopoly platforms and tax regimes," International Journal of Economic Theory, The International Society for Economic Theory, vol. 20(1), pages 88-119, March.
    16. Saito, Yuta & Zhang, Yeming, 2026. "Taxing platforms with multi-homing," Mathematical Social Sciences, Elsevier, vol. 139(C).

  10. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    2. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    3. Mark Vancauteren & Michael Polder & Marcel van den Berg, 2019. "The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 237-269, National Bureau of Economic Research, Inc.
    4. Schwab, Thomas & Todtenhaupt, Maximilian, 2017. "Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168148, Verein für Socialpolitik / German Economic Association.
    5. Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2021. "Should there be lower taxes on patent income?," Research Policy, Elsevier, vol. 50(1).

  11. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    2. Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
    3. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2014. "Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 8(3), pages 117-125, October.
    4. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
    5. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.

  12. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.

    Cited by:

    1. Petr Procházka, 2020. "Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 33-52.
    2. Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019. "Decomposing the Margins of Transfer Pricing," KOF Working papers 19-450, KOF Swiss Economic Institute, ETH Zurich.

  13. Marko Köthenbürger & Michael Stimmelmayr, 2015. "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series 5569, CESifo.

    Cited by:

    1. Alexey Kushnir & Robertas Zubrickas, 2024. "Optimal labor income taxation with the dividend effect," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 78(4), pages 1169-1201, December.

  14. Köthenbürger, Marko & Egger, Peter & Smart, Michael, 2014. "Proportional influence? Electoral rules and special interest spending," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100466, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Deniz, Pinar & Stengos, Thanasis, 2025. "Heterogeneity of institutions and model uncertainty in the income inequality nexus," European Journal of Political Economy, Elsevier, vol. 87(C).
    2. Stefanie Gäbler & Felix Rösel, 2019. "Do Direct Elections Matter? Quasi-experimental Evidence from Germany," ifo Working Paper Series 298, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  15. Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.

    Cited by:

    1. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    2. Lassmann, Andrea & Liberini, Federica & Russo, Antonio & Cuevas, Ángel & Cuevas, Rubén, 2025. "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," European Economic Review, Elsevier, vol. 172(C).
    3. Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
    4. Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020. "Taxation and the allocation of risk inside the multinational firm," Journal of Public Economics, Elsevier, vol. 183(C).

  16. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.

    Cited by:

    1. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
    2. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    3. Köthenbürger, Marko & Stimmelmayr, Michael, 2016. "The Efficiency Costs of Dividend Taxation with Managerial Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145649, Verein für Socialpolitik / German Economic Association.
    4. Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.
    5. Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
    6. Kurt R. Brekke & Armando J. Garcia Pires & Dirk Schindler & Guttorm Schjelderup, 2015. "Capital taxation and imperfect competition: ACE vs. CBIT," Working Papers 2015/27, Institut d'Economia de Barcelona (IEB).
    7. Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
    8. Peter Vaz da Fonseca & Andrea Decourt Savelli & Michele Nascimento Juca, 2020. "A Systematic Review of the Influence of Taxation on Corporate Capital Structure," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 155-178.
    9. Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2021. "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," Journal of International Economics, Elsevier, vol. 132(C).
    10. Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo.
    11. Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022. "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 922-952, August.
    12. Philipp J. H. Schröder & Allan Sørensen, 2023. "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 396-418, April.
    13. Ernesto Zangari, 2020. "An economic assessment of the evolution of the corporate tax system in Italy," Temi di discussione (Economic working papers) 1291, Bank of Italy, Economic Research and International Relations Area.

  17. Marko Köthenbürger, 2012. "Competition for Migrants in a Federation: Tax or Transfer Competition?," CESifo Working Paper Series 3709, CESifo.

    Cited by:

    1. Changkeun Lee & Euijune Kim, 2017. "Mobility of Workers and Population between Old and New Capital Cities Using the Interregional Economic Model," Sustainability, MDPI, vol. 9(10), pages 1-15, October.
    2. Yongzheng Liu, 2014. "Do Government Preferences Matter for Tax Competition?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1428, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Guo, Man & Chen, Kunxian & Pan, Liqun, 2023. "Attraction or repulsion? The creation of civilized cities and the resident intention of migrants," China Economic Review, Elsevier, vol. 81(C).
    4. Nover, Justus, 2023. "Local labor markets as a taxable location factor? Evidence from a shock to foreign labor supply," ZEW Discussion Papers 23-012, ZEW - Leibniz Centre for European Economic Research.
    5. Wagener, Andreas, 2016. "Evolutionary Stability in Fiscal Competition," VfS Annual Conference 2016 (Augsburg): Demographic Change 145579, Verein für Socialpolitik / German Economic Association.
    6. Francis Bloch & Ünal Zenginobuz, 2015. "Oates’ decentralization theorem with imperfect household mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 353-375, June.

  18. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2011. "Media Firm Strategy and Advertising Taxes," Discussion Papers 2011/3, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Bombana, Roberto & Marchese, Carla, 2012. "Designing Fees for Music Copyright Holders in Radio Services," POLIS Working Papers 166, Institute of Public Policy and Public Choice - POLIS.

  19. Peter Egger & Marko Koethenbuerger & Michael Smart, 2010. "Electoral rules and incentive effects of fiscal transfers: evidence from Germany," Working Papers 2010/44, Institut d'Economia de Barcelona (IEB).

    Cited by:

    1. Raúl A. Ponce-Rodríguez & Charles R. Hankla & Jorge Martinez-Vazquez & Eunice Heredia-Ortiz, 2016. "Rethinking the political economy of decentralization: how elections and parties shape the provision of local public goods," Working Papers. Collection A: Public economics, governance and decentralization 1603, Universidade de Vigo, GEN - Governance and Economics research Network.
    2. Florian Ade, 2014. "Do constitutions matter? Evidence from a natural experiment at the municipality level," Public Choice, Springer, vol. 160(3), pages 367-389, September.

  20. Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup, 2010. "Tax Responses in Platform Industries," EPRU Working Paper Series 2010-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Juan Manuel Sanchez‐Cartas & Gonzalo León, 2021. "Multisided Platforms And Markets: A Survey Of The Theoretical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 35(2), pages 452-487, April.
    2. Leonardo Madio, 2023. "Content Moderation and Advertising in Social Media Platforms," "Marco Fanno" Working Papers 0297, Dipartimento di Scienze Economiche "Marco Fanno".
    3. Francis Bloch & Gabrielle Demange, 2020. "Profit-sharing Rules and the Taxation of Multinational Internet Platforms," Working Papers hal-02502468, HAL.
    4. Leonardo Madio & Martin Quinn, 2024. "Content Moderation and Advertising in Social Media Platforms," CESifo Working Paper Series 11169, CESifo.
    5. Bloch, Francis & Demange, Gabrielle, 2020. "Profit-splitting Rules and the Taxation of Multinational Digital Platforms," CEPR Discussion Papers 15376, Centre for Economic Policy Research.
    6. Paul Belleflamme & Eric Toulemonde, 2016. "Tax Incidence on Competing Two-Sided Platforms: Lucky Break or Double Jeopardy," CESifo Working Paper Series 5882, CESifo.
    7. Dora Benedek & Ruud A. Mooij & Michael Keen & Philippe Wingender, 2020. "Varieties of VAT pass through," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 890-930, August.
    8. Renato E. Reside, Jr., 2022. "Digital Services Taxes: Multilateral and Unilateral Efforts and an Overview of Recent Economic Models," UP School of Economics Discussion Papers 202203, University of the Philippines School of Economics.
    9. Dominika Langenmayr & Rohit Reddy Muddasani, 2026. "Navigating the Amazon: The Incidence of Digital Service Taxes," CESifo Working Paper Series 12713, CESifo.
    10. Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
    11. Juan Manuel Sánchez-Cartas, 2021. "Intellectual property and taxation of digital platforms," Journal of Economics, Springer, vol. 132(3), pages 197-221, April.
    12. Diego d’Andria, 2023. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 20-42, February.
    13. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    14. Bombana, Roberto & Marchese, Carla, 2012. "Designing Fees for Music Copyright Holders in Radio Services," POLIS Working Papers 166, Institute of Public Policy and Public Choice - POLIS.
    15. Francis Bloch & Gabrielle Demange, 2016. "Taxation and Privacy Protection on Internet Platforms ," Working Papers halshs-01381044, HAL.
    16. Mullainathan, Sendhil & Shleifer, Andrei, 2005. "The Market for News," Scholarly Articles 33078973, Harvard University Department of Economics.
    17. Saito, Yuta & Zhang, Yeming, 2026. "Taxing platforms with multi-homing," Mathematical Social Sciences, Elsevier, vol. 139(C).

  21. Peter Egger & Marko Koethenbuerger, 2010. "Government Spending and Legislative Organization: Quasi-experimental evidence from Germany," EPRU Working Paper Series 2010-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Massimiliano Ferraresi & Leonzio Rizzo & Alberto Zanardi, 2015. "Policy outcomes of single and double-ballot elections," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 977-998, December.
    2. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    3. Leonzio Rizzo & Alberto Zanardi, 2012. "Single vs double ballot and party coalitions: the impact on fiscal policy. Evidence from Italy," Working Papers 2012/33, Institut d'Economia de Barcelona (IEB).
    4. Federico Boffa & Vincenzo Mollisi & Giacomo A.M. Ponzetto, 2023. "Do Incompetent Politicians Breed Populist Voters? Evidence from Italian Municipalities," Working Papers 1388, Barcelona School of Economics.
    5. Diogo Britto & Stefano Fiorin, 2016. "Corruption and Legislature Size: Evidence from Brazil," DISCE - Working Papers del Dipartimento di Economia e Finanza def054, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
    6. Baskaran, Thushyanthan, 2013. "Coalition governments, cabinet size, and the common pool problem: Evidence from the German states," University of Göttingen Working Papers in Economics 165, University of Goettingen, Department of Economics.
    7. Marco Frank & David Stadelmann, 2019. "More Federal Legislators Lead to More Resources for Their Constituencies: Evidence from Exogenous Differences in Seat Allocations," CREMA Working Paper Series 2019-05, Center for Research in Economics, Management and the Arts (CREMA).
    8. Marchingiglio, Riccardo, 2021. "Local institutions and public school spending under restricted suffrage: The case of post-unitary Italy," Journal of Economic Behavior & Organization, Elsevier, vol. 188(C), pages 1351-1373.
    9. Postuła Marta & Klepacki Jarosław & Alińska Agnieszka, 2018. "The Impact of Standardised fiscal rules index on the Yield on Ten-Year Government Bonds in the Visegrád Group Countries in 2005–2016," Journal of Management and Business Administration. Central Europe, Paradigm, vol. 26(3), pages 49-70, September.
    10. Ech-charfi, Nour-eddine, 2024. "Fiscal rules, capital controls, and cross-border financial integration," European Journal of Political Economy, Elsevier, vol. 85(C).
    11. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2014. "Electoral competition and endogenous political institutions: quasi-experimental evidence from Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100409, Verein für Socialpolitik / German Economic Association.
    12. Badinger, Harald & Reuter, Wolf Heinrich, 2017. "The case for fiscal rules," Economic Modelling, Elsevier, vol. 60(C), pages 334-343.
    13. Anina Harter, 2025. "Legislative institutions and distributive politics: Evidence from Germany’s federal budget committee," Berlin School of Economics Discussion Papers 0075, Berlin School of Economics.
    14. Carlos Renato De Melo Castro & Michael Christian Lehmann, 2016. "Gasto Público E Organização Legislativa: Evidência Da Lei 1/N Para O Brasil," Anais do XLII Encontro Nacional de Economia [Proceedings of the 42nd Brazilian Economics Meeting] 058, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    15. von Schwerin, Axel & Buettner, Thiess, 2016. "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," VfS Annual Conference 2016 (Augsburg): Demographic Change 145642, Verein für Socialpolitik / German Economic Association.
    16. Lewis, Blane D. & Hendrawan, Adrianus, 2019. "The impact of majority coalitions on local government spending, service delivery, and corruption in Indonesia," European Journal of Political Economy, Elsevier, vol. 58(C), pages 178-191.
    17. George R. Crowley, 2019. "The Law of 1/n Revisited: Distributive Politics, Legislature Size, and the Costs of Collective Action," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 667-690, October.
    18. Saastamoinen, Antti & Kortelainen, Mika, 2018. "When does money stick in education? Evidence from a kinked grant rule," Working Papers 102, VATT Institute for Economic Research.
    19. Stephan Geschwind & Felix Roesel, 2021. "Taxation under Direct Democracy," CESifo Working Paper Series 9166, CESifo.
    20. Florian Ade & Ronny Freier, 2011. "When Can We Trust Population Thresholds in Regression Discontinuity Designs?," Discussion Papers of DIW Berlin 1136, DIW Berlin, German Institute for Economic Research.
    21. Germà Bel & Ringa Raudla & Miguel Rodrigues & António F. Tavares, 2018. "These rules are made for spending: testing and extending the law of 1/n," Public Choice, Springer, vol. 174(1), pages 41-60, January.
    22. Paul Pecorino, 2018. "Supermajority rule, the law of 1/n, and government spending: a synthesis," Public Choice, Springer, vol. 175(1), pages 19-36, April.
    23. Marinho Bertanha, 2021. "Regression Discontinuity Design with Many Thresholds," Papers 2101.01245, arXiv.org.
    24. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "Electoral thresholds and political outcomes: Quasi-experimental evidence from a reform in Germany," University of Göttingen Working Papers in Economics 177, University of Goettingen, Department of Economics.
    25. Buettner, Thiess & von Schwerin, Axel, 2016. "Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 178-201.
    26. Desiree Christofzik & Sebastian G. Kessing, 2018. "Does Fiscal Oversight Matter?," Volkswirtschaftliche Diskussionsbeiträge 184-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    27. Daniel Höhmann, 2017. "The effect of legislature size on public spending: evidence from a regression discontinuity design," Public Choice, Springer, vol. 173(3), pages 345-367, December.
    28. Kantorowicz, Jarosław, 2017. "Electoral systems and fiscal policy outcomes: Evidence from Poland," European Journal of Political Economy, Elsevier, vol. 47(C), pages 36-60.
    29. Christofzik, Désirée I. & Kessing, Sebastian G., 2014. "Fiscal Supervision and the Soft Budget Constraint: Evidence from Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100315, Verein für Socialpolitik / German Economic Association.
    30. Monika Köppl-Turyna & Hans Pitlik, 2016. "Do Equalisation Payments Affect Subnational Borrowing? Evidence From Regression Discontinuity," WIFO Working Papers 528, WIFO.
    31. Schneider, Rodrigo & Veras, Henrique, 2023. "Do bigger legislatures lead to bigger government? Evidence from a Brazilian municipal council reform," LSE Research Online Documents on Economics 120411, London School of Economics and Political Science, LSE Library.
    32. De Santo, Alessia & Le Maux, Benoît, 2023. "On the optimal size of legislatures: An illustrated literature review," European Journal of Political Economy, Elsevier, vol. 77(C).
    33. Konstantinos Matakos & Riikka Savolainen & Orestis Troumpounis & Janne Tukiainen & Dimitrios Xefteris, 2018. "Electoral Institutions and Intraparty Cohesion," University of Cyprus Working Papers in Economics 09-2018, University of Cyprus Department of Economics.
    34. Asatryan, Zareh & Baskaran, Thushyanthan & Heinemann, Friedrich, 2014. "The effect of direct democracy on the level and structure of local taxes," ZEW Discussion Papers 14-003, ZEW - Leibniz Centre for European Economic Research.
    35. Peter H. Egger & Yulong Wang, 2025. "Estimating Export-productivity Cutoff Contours with Profit Data: A Novel Threshold Estimation Approach," Papers 2502.03406, arXiv.org, revised Jan 2026.
    36. Thushyanthan Baskaran, 2016. "Intergovernmental Transfers, Local Fiscal Policy, and the Flypaper Effect: Evidence from a German State," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(1), pages 1-40, March.
    37. Feld, Lars P. & Reuter, Wolf Heinrich & Yeter, Mustafa, 2020. "Öffentliche Investitionen: Die Schuldenbremse ist nicht das Problem," Working Papers 01/2020, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    38. Blane Lewis, 2016. "Local political fragmentation: Fiscal and service delivery effects in Indonesia," Departmental Working Papers 2016-16, The Australian National University, Arndt-Corden Department of Economics.
    39. Dongwon Lee, 2015. "Supermajority rule and the law of 1/n," Public Choice, Springer, vol. 164(3), pages 251-274, September.
    40. Feld, Lars P., 2018. "The quest for fiscal rules," Freiburg Discussion Papers on Constitutional Economics 18/09, Walter Eucken Institut e.V..
    41. Langer, Maximilian & Hassib, Joshua & Feld, Lars P. & Nientiedt, Daniel, 2026. "Evaluating the effects of the German debt brake: A synthetic control approach," Freiburg Discussion Papers on Constitutional Economics 26/2, Walter Eucken Institut e.V..
    42. Halse, Askill H., 2016. "More for everyone: The effect of local interests on spending on infrastructure," European Journal of Political Economy, Elsevier, vol. 43(C), pages 41-56.
    43. Miyazaki, Takeshi, 2016. "Intergovernmental Fiscal Transfers and Tax Efforts: Evidence from Japan," MPRA Paper 74337, University Library of Munich, Germany.
    44. Hirota, Haruaki & Yunoue, Hideo, 2012. "Local government expenditure and council size: Quasi-experimental evidence from Japan," MPRA Paper 42799, University Library of Munich, Germany.
    45. Felix Arnold & Ronny Freier, 2013. "Signature Requirements and Citizen Initiatives: Quasi-Experimental Evidence from Germany," Discussion Papers of DIW Berlin 1311, DIW Berlin, German Institute for Economic Research.
    46. Tuukka Saarimaa & Janne Tukiainen, 2012. "Politics in Coalition Formation of Local Governments," SERC Discussion Papers 0102, Centre for Economic Performance, LSE.
    47. Alessio Mitra & Athanasios Chymis, 2022. "Federalism, but how? The impact of vertical fiscal imbalance on economic growth. Evidence from Belgium," Economics and Politics, Wiley Blackwell, vol. 34(2), pages 322-350, July.
    48. Le Maux, Benoît & Vidali, Mara & Mille, Pauline, 2026. "Effects of council size under a majority bonus: Evidence from French municipalities," European Journal of Political Economy, Elsevier, vol. 93(C).
    49. Hirota, Haruaki & Yunoue, Hideo, 2011. "Municipal mergers and special provisions of local council members in Japan," MPRA Paper 37485, University Library of Munich, Germany.
    50. Emanuele Bracco & Alberto Brugnoli, 2012. "Runoff vs. plurality," Working Papers 23767067, Lancaster University Management School, Economics Department.
    51. Carlos Sanz, 2016. "The effect of electoral systems on voter turnout: evidence from a natural experiment," Working Papers 1623, Banco de España.
    52. Asatryan, Zareh & Baskaran, Thushyanthan & Grigoriadis, Theocharis & Heinemann, Friedrich, 2013. "Direct democracy and local public finances under cooperative federalism," ZEW Discussion Papers 13-038, ZEW - Leibniz Centre for European Economic Research.
    53. George R. Crowley, 2015. "Local Intergovernmental Competition and the Law of 1/n," Southern Economic Journal, John Wiley & Sons, vol. 81(3), pages 742-768, January.
    54. Garmann, Sebastian, 2015. "Elected or appointed? How the nomination scheme of the city manager influences the effects of government fragmentation," Journal of Urban Economics, Elsevier, vol. 86(C), pages 26-42.
    55. Boll, David & Sidki, Marcus, 2021. "The influence of political fragmentation on public enterprises: Evidence from German municipalities," European Journal of Political Economy, Elsevier, vol. 67(C).
    56. Felix Arnold & Ronny Freier, 2015. "Signature requirements and citizen initiatives: Quasi-experimental evidence from Germany," Public Choice, Springer, vol. 162(1), pages 43-56, January.
    57. Ronny Freier & Sebastian Thomasius, 2016. "Voters prefer more qualified mayors, but does it matter for public finances? Evidence for Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 875-910, October.
    58. Eggers, Andrew C. & Freier, Ronny & Grembi, Veronica & Nannicini, Tommaso, 2015. "Regression Discontinuity Designs Based on Population Thresholds: Pitfalls and Solutions," IZA Discussion Papers 9553, IZA Network @ LISER.
    59. Daan van der Linde & Swantje Falcke & Ian Koetsier & Brigitte Unger, 2014. "Do Wages Affect Politicians' Performance? A regression discontinuity approach for Dutch municipalities," Working Papers 14-15, Utrecht School of Economics.
    60. Anna Harvey, 2020. "Applying regression discontinuity designs to American political development," Public Choice, Springer, vol. 185(3), pages 377-399, December.
    61. William B. Hankins, 2015. "Government Spending, Shocks, and the Role of Legislature Size: Evidence from the American States," Social Science Quarterly, Southwestern Social Science Association, vol. 96(4), pages 1059-1070, December.
    62. Sebastian Garmann, 2014. "The causal effect of coalition governments on fiscal policies: evidence from a Regression Kink Design," Applied Economics, Taylor & Francis Journals, vol. 46(36), pages 4490-4507, December.
    63. Kristof De Witte & Benny Geys, 2015. "Strategic Housing Policy, Migration and Sorting around Population Thresholds," CESifo Working Paper Series 5639, CESifo.
    64. Schötz, Lukas, 2016. "Mayor games in Bavaria: Self selection of local politicians is not influenced by constitutionally defined remuneration increases! Quasi-experimental evidence from Germany," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-71-16, University of Passau, Faculty of Business and Economics.
    65. Vuković, Vuk, 2020. "Corruption and re-election: how much can politicians steal before getting punished?," Journal of Comparative Economics, Elsevier, vol. 48(1), pages 124-143.
    66. Dongwon Lee & Sangwon Park, 2018. "Court-ordered redistricting and the law of 1/n," Public Choice, Springer, vol. 176(3), pages 507-528, September.
    67. Hirota, Haruaki & Yunoue, Hideo, 2013. "Does local council size affect land development expenditure? Quasi-experimental evidence from Japanese municipal data," MPRA Paper 43723, University Library of Munich, Germany.
    68. Alessandro Sovera, 2025. "When Integration Backfires: Examining the Effects of Mandatory Inter-Municipal Cooperation on Local Housing Markets," Working Papers 40, Finnish Centre of Excellence in Tax Systems Research.
    69. Miyazaki, Takeshi, 2020. "Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments," Regional Science and Urban Economics, Elsevier, vol. 84(C).
    70. Thushyanthan Baskaran & Mariana Lopes da Fonseca, 2016. "Electoral thresholds and political representation," Public Choice, Springer, vol. 169(1), pages 117-136, October.
    71. Anke S. Kessler, 2014. "Communication in Federal Politics: Universalism, Policy Uniformity, and the Optimal Allocation of Fiscal Authority," Journal of Political Economy, University of Chicago Press, vol. 122(4), pages 766-805.

  22. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.

    Cited by:

    1. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
    2. Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
    3. Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
    4. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    5. Devereux, Michael P., 2012. "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.

  23. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2009. "On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets," Discussion Papers 2009/9, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Laszlo Goerke & Frederik Herzberg & Thorsten Upmann, 2012. "Failure of Ad Valorem and Specific Tax Equivalence under Uncertainty," IAAEU Discussion Papers 201205, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    2. Nigar Hashimzade & Haoran Sun, 2026. "Revisiting Strategic Protectionism in Network Markets," Papers 2603.29542, arXiv.org, revised Oct 2026.
    3. Hiroshi Aiura & Hikaru Ogawa, 2016. "Indirect Taxes in the Cross-border Shopping Model: A Monopolistic Competition Approach," CIRJE F-Series CIRJE-F-1014, CIRJE, Faculty of Economics, University of Tokyo.
    4. de Rus, Ginés & Socorro, M. Pilar, 2022. "Subsidies in air transport markets: The economic consequences of choosing the wrong mechanism," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 160(C).
    5. Juan Manuel Sanchez‐Cartas & Gonzalo León, 2021. "Multisided Platforms And Markets: A Survey Of The Theoretical Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 35(2), pages 452-487, April.
    6. Valido, Jorge & Pilar Socorro, M. & Hernández, Aday & Betancor, Ofelia, 2014. "Air transport subsidies for resident passengers when carriers have market power," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 70(C), pages 388-399.
    7. Nigar Hashimzade & Haoran Sun, 2026. "Industrial Policy with Network Externalities: Race to the Bottom vs. Win-Win Outcome," CESifo Working Paper Series 12592, CESifo.
    8. Sangita Poddar & Tanmoyee Banerjee (Chatterjee) & Swapnendu Banerjee, 2024. "Optimal Contract Under Endogenous Platform Services: Implications of Tax and Advertising," Studies in Microeconomics, , vol. 12(3), pages 345-370, December.
    9. Paul Belleflamme & Eric Toulemonde, 2016. "Tax Incidence on Competing Two-Sided Platforms: Lucky Break or Double Jeopardy," CESifo Working Paper Series 5882, CESifo.
    10. Aiura, Hiroshi & Ogawa, Hikaru, 2013. "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
    11. Laszlo Goerke, 2011. "Commodity Tax Structure under Uncertainty in a Perfectly Competitive Market," CESifo Working Paper Series 3339, CESifo.
    12. Aloui, Chokri & Jebsi, Khaïreddine, 2016. "Platform optimal capacity sharing: Willing to pay more does not guarantee a larger capacity share," Economic Modelling, Elsevier, vol. 54(C), pages 276-288.
    13. Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
    14. Juan Manuel Sánchez-Cartas, 2021. "Intellectual property and taxation of digital platforms," Journal of Economics, Springer, vol. 132(3), pages 197-221, April.
    15. Domenico Buccella & Luciano Fanti & Luca Gori, 2026. "The Effect of Taxation on Strategic Entry," Australian Economic Papers, Wiley Blackwell, vol. 65(2), pages 190-201, June.
    16. Ueng, K.L. Glen & Huang, Che-Chiang & Hu, Jin-Li, 2017. "Specific Versus Ad Valorem Taxation With Tax Evasion In Imperfectly Competitive Markets," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 58(2), pages 107-119, December.
    17. Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.
    18. Goerke, Laszlo, 2011. "The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion," University of Tübingen Working Papers in Business and Economics 8, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
    19. Bajo-Buenestado, Raúl & Kinateder, Markus, 2019. "Armstrong meets Rochet–Tirole: On the equivalence of different pricing structures in two-sided markets," Economics Letters, Elsevier, vol. 177(C), pages 43-46.
    20. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    21. Sangita Poddar & Tanmoyee Banerjee(Chatterjee) & Swapnendu Banerjee, 2023. "Taxation on duopoly e-commerce platforms and their search environments," SN Business & Economics, Springer, vol. 3(8), pages 1-20, August.
    22. Saito, Yuta & Zhang, Yeming, 2026. "Taxing platforms with multi-homing," Mathematical Social Sciences, Elsevier, vol. 139(C).

  24. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2009. "Should Utility-Reducing Media Advertising be Taxed?," CESifo Working Paper Series 2589, CESifo.

    Cited by:

    1. Stühmeier Torben & Wenzel Tobias, 2012. "Regulating Advertising in the Presence of Public Service Broadcasting," Review of Network Economics, De Gruyter, vol. 11(2), pages 1-23, June.

  25. Marko Köthenbürger, 2008. "How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization," CESifo Working Paper Series 2385, CESifo.

    Cited by:

    1. Christofzik, Désirée I. & Schneider, Benny, 2019. "Fiscal policy adjustments to budget shocks: Evidence from German municipalities," Working Papers 10/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    2. Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
    3. Marko Koethenbuerger, 2010. "How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization," Working Papers 2010/29, Institut d'Economia de Barcelona (IEB).
    4. Yutao Han, 2013. "Who benefits from partial tax coordination?," DEM Discussion Paper Series 13-24, Department of Economics at the University of Luxembourg.
    5. Marko Koethenbuerger, 2012. "Competition for Migrants in a Federation: Tax or Transfer Competition?," EPRU Working Paper Series 2012-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    6. Raphael Parchet, 2014. "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," IdEP Economic Papers 1407, USI Università della Svizzera italiana.
    7. Mariana Lopes da Fonseca, 2017. "Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal," CESifo Working Paper Series 6647, CESifo.
    8. Neelanjan Sen & Rajit Biswas, 2017. "Indirect Taxes in Oligopoly in Presence of Licensing Opportunities," Journal of Industry, Competition and Trade, Springer, vol. 17(1), pages 61-82, March.
    9. David R. Agrawal & David E. Wildasin, 2019. "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series 7742, CESifo.
    10. Katarzyna Kopczewska, 2016. "Efficiency of Regional Public Investment: An NPV-Based Spatial Econometric Approach," Spatial Economic Analysis, Taylor & Francis Journals, vol. 11(4), pages 413-431, October.
    11. Raphael Parchet, 2012. "Are Local Tax Rates Strategic Complements or Substitutes?," ERSA conference papers ersa12p313, European Regional Science Association.
    12. Wagener, Andreas, 2016. "Evolutionary Stability in Fiscal Competition," VfS Annual Conference 2016 (Augsburg): Demographic Change 145579, Verein für Socialpolitik / German Economic Association.
    13. Carlos Seixas & Diogo Lourenço, 2024. "On the optimality of policy choices in the face of biased beliefs, retrospective voting and the down-up problem," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 63(2), pages 299-321, September.
    14. Nithin K, 2015. "The Case of Revenue versus Expenditure Optimization in India," Working Papers 1528, Indian Institute of Foreign Trade.
    15. Sebastian G. Kessing & Benny Schneider, 2014. "Regional Investment and Individual Redistribution in a Federation," Volkswirtschaftliche Diskussionsbeiträge 168-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    16. Carmen Marín-González & Diego Martínez-López, 2024. "Fiscal stabilisation, debt sustainability and public spending in subnational governments. The case of the Spanish regions," Studies on the Spanish Economy eee2024-02, FEDEA.
    17. Hansjörg Blöchliger & José Maria Pinero Campos, 2011. "Tax Competition Between Sub-Central Governments," OECD Economics Department Working Papers 872, OECD Publishing.

  26. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2008. "Efficiency Enhancing Taxation in Two-sided Markets," CESifo Working Paper Series 2262, CESifo.

    Cited by:

    1. Anderson, Simon & Kind, Hans Jarle & Foros, Oystein, 2012. "Product quality, competition, and multi-purchasing," CEPR Discussion Papers 8923, Centre for Economic Policy Research.
    2. Armando José Garcia Pires, 2023. "Ad-Valorem Taxes, Prices and Content Diversification in the News Market," Games, MDPI, vol. 14(2), pages 1-28, March.
    3. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2009. "On revenue and welfare dominance of ad valorem taxes in two-sided markets," Economics Letters, Elsevier, vol. 104(2), pages 86-88, August.
    4. Yukihiro Nishimura, 2025. "Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets," Discussion Papers in Economics and Business 25-06, Osaka University, Graduate School of Economics.
    5. Anna D'Annunzio & Mohammed Mardan & Antonio Russo, 2019. "Multi-Part Tariffs and Differentiated Commodity Taxation," CESifo Working Paper Series 7852, CESifo.
    6. von Ehrlich, Maximilian & Greiner, Tanja, 2013. "The role of online platforms for media markets — Two-dimensional spatial competition in a two-sided market," International Journal of Industrial Organization, Elsevier, vol. 31(6), pages 723-737.
    7. Kerkhof, Anna & Münster, Johannes, 2015. "Quantity restrictions on advertising, commercial media bias, and welfare," Journal of Public Economics, Elsevier, vol. 131(C), pages 124-141.
    8. Hans Jarle Kind & Marko Köthenbürger, 2016. "Taxation in Digital Media Markets," CESifo Working Paper Series 6202, CESifo.
    9. Hans Jarle Kind & Guttorm Schjelderup & Frank Stähler, 2013. "Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy," Economica, London School of Economics and Political Science, vol. 80(317), pages 131-148, January.
    10. Lassmann, Andrea & Liberini, Federica & Russo, Antonio & Cuevas, Ángel & Cuevas, Rubén, 2025. "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," European Economic Review, Elsevier, vol. 172(C).
    11. Francis Bloch & Gabrielle Demange, 2020. "Profit-sharing Rules and the Taxation of Multinational Internet Platforms," Working Papers hal-02502468, HAL.
    12. Li, Aijun & Lin, Boqiang, 2013. "Comparing climate policies to reduce carbon emissions in China," Energy Policy, Elsevier, vol. 60(C), pages 667-674.
    13. Shigeo Morita & Yukihiro Nishimura, 2025. "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business 25-02-Rev2., Osaka University, Graduate School of Economics, revised Jul 2025.
    14. Sangita Poddar & Tanmoyee Banerjee (Chatterjee) & Swapnendu Banerjee, 2024. "Optimal Contract Under Endogenous Platform Services: Implications of Tax and Advertising," Studies in Microeconomics, , vol. 12(3), pages 345-370, December.
    15. Paul Belleflamme & Eric Toulemonde, 2016. "Tax Incidence on Competing Two-Sided Platforms: Lucky Break or Double Jeopardy," CESifo Working Paper Series 5882, CESifo.
    16. Renato E. Reside, Jr., 2022. "Digital Services Taxes: Multilateral and Unilateral Efforts and an Overview of Recent Economic Models," UP School of Economics Discussion Papers 202203, University of the Philippines School of Economics.
    17. Dominika Langenmayr & Rohit Reddy Muddasani, 2026. "Navigating the Amazon: The Incidence of Digital Service Taxes," CESifo Working Paper Series 12713, CESifo.
    18. Chang, Chih-Wei & Lin, Yan-Shu & Ohta, Hiroshi, 2013. "Optimal location in two-sided markets," Economic Modelling, Elsevier, vol. 35(C), pages 743-750.
    19. Schindler, Dirk & Schjelderup, Guttorm, 2009. "Profit-shifting in Two-sided Markets," Discussion Papers 2009/1, Norwegian School of Economics, Department of Business and Management Science.
    20. Juan Manuel Sánchez-Cartas, 2021. "Intellectual property and taxation of digital platforms," Journal of Economics, Springer, vol. 132(3), pages 197-221, April.
    21. Foros, Øystein & Kind, Hans Jarle & Wyndham, Tim, 2019. "Tax-free digital news?," International Journal of Industrial Organization, Elsevier, vol. 66(C), pages 119-136.
    22. Anna D'Annunzio & Antonio Russo, 2022. "Ad Valorem Taxation in a Multiproduct Monopoly," CESifo Working Paper Series 9881, CESifo.
    23. Diego d’Andria, 2023. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 20-42, February.
    24. Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.
    25. Choi, Jay Pil & Jeon, Doh-Shin & Kim, Byung-Cheol, 2018. "Privacy and Personal Data Collection with Information Externalities," TSE Working Papers 17-887, Toulouse School of Economics (TSE).
    26. Agrawal, David R. & Zhao, Weihua, 2023. "Taxing Uber," Journal of Public Economics, Elsevier, vol. 221(C).
    27. Bajo-Buenestado, Raúl & Kinateder, Markus, 2019. "Armstrong meets Rochet–Tirole: On the equivalence of different pricing structures in two-sided markets," Economics Letters, Elsevier, vol. 177(C), pages 43-46.
    28. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    29. Christos Kotsogiannis & Konstantinos Serfes, 2010. "Public Goods and Tax Competition in a Two‐Sided Market," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 12(2), pages 281-321, April.
    30. Wei Cui & Nigar Hashimzade, 2019. "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series 7737, CESifo.
    31. Bombana, Roberto & Marchese, Carla, 2012. "Designing Fees for Music Copyright Holders in Radio Services," POLIS Working Papers 166, Institute of Public Policy and Public Choice - POLIS.
    32. Angel Cuevas & Ruben Cuevas & Andrea Lassmann & Federica Liberini & Antonio Russo, 2017. "The Taxman calls. How does Facebook answer? Global Effects of Taxation on Online Advertising," Working Papers 17-09, NET Institute.
    33. Sangita Poddar & Tanmoyee Banerjee(Chatterjee) & Swapnendu Banerjee, 2023. "Taxation on duopoly e-commerce platforms and their search environments," SN Business & Economics, Springer, vol. 3(8), pages 1-20, August.
    34. Francis Bloch & Gabrielle Demange, 2016. "Taxation and Privacy Protection on Internet Platforms ," Working Papers halshs-01381044, HAL.
    35. Saito, Yuta & Zhang, Yeming, 2026. "Taxing platforms with multi-homing," Mathematical Social Sciences, Elsevier, vol. 139(C).

  27. Marko Köthenbürger, 2007. "Revisiting the “Decentralization Theorem” – On the Role of Externalities," CESifo Working Paper Series 2128, CESifo.

    Cited by:

    1. Aslim, Erkmen Giray & Neyapti, Bilin, 2017. "Optimal fiscal decentralization: Redistribution and welfare implications," Economic Modelling, Elsevier, vol. 61(C), pages 224-234.
    2. Lisa Grazzini & Alessandro Petretto, 2015. "Spillover Effects in a Federal Country with Vertical Tax Externalities," Working papers 23, Società Italiana di Economia Pubblica.
    3. Costa-i-Font, Joan, 2012. "Fiscal federalism and European health system decentralization: a perspective," LSE Research Online Documents on Economics 47881, London School of Economics and Political Science, LSE Library.
    4. Martin Gregor & Lenka Stastna, 2012. "The decentralization tradeoff for complementary spillovers," Review of Economic Design, Springer;Society for Economic Design, vol. 16(1), pages 41-69, March.
    5. J.A. Bikker & D.E. van der Linde, 2015. "The Optimum Size of Local Public Administration," Working Papers 15-05, Utrecht School of Economics.
    6. Janos Feidler & Klaas Staal, 2012. "Centralized and decentralized provision of public goods," Economics of Governance, Springer, vol. 13(1), pages 73-93, March.
    7. Francis Bloch & Ünal Zenginobuz, 2015. "Oates’ decentralization theorem with imperfect household mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 353-375, June.
    8. Laura Levaggi & Rosella Levaggi & Carmine Trecroci, 2015. "Waste disposal and decentralisation: a welfare approach," Working papers 17, Società Italiana di Economia Pubblica.
    9. Myeonghwan Cho, 2013. "Externality and information asymmetry in the production of local public goods," International Journal of Economic Theory, The International Society for Economic Theory, vol. 9(2), pages 177-201, June.

  28. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2007. "Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste," Discussion Papers 2007/4, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Konstantinos Serfes & Eleftherios Zacharias, 2012. "Location Decisions of Competing Networks," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 21(4), pages 989-1005, December.
    2. Konstantinos Serfes & Eleftherios Zacharias, 2009. "Location Decisions of Competing Platforms," Working Papers 09-18, NET Institute, revised Aug 2009.

  29. Marko Köthenbürger, 2007. "Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment," CESifo Working Paper Series 2054, CESifo.

    Cited by:

    1. Akai, Nobuo & Sato, Motohiro, 2008. "Too big or too small? A synthetic view of the commitment problem of interregional transfers," Journal of Urban Economics, Elsevier, vol. 64(3), pages 551-559, November.
    2. Jean-Marc Bourgeon & Marie-Laure Breuillé, 2023. "Citizen preferences and the architecture of government," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 61(3), pages 537-585, October.
    3. Sengupta, Bodhisattva, 2016. "Endogenous Leadership in a Federal Transfer Game," MPRA Paper 71882, University Library of Munich, Germany.
    4. William H. Hoyt, 2017. "The assignment and division of the tax base in a system of hierarchical governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 678-704, August.
    5. Sengupta, Bodhisatva, 2016. "Endogenous Leadership in a Federal Transfer Game," Working Papers 16/180, National Institute of Public Finance and Policy.
    6. Kalamov, Zarko & Staal, Klaas, 2023. "Too-big-to-fail in federations?," Regional Science and Urban Economics, Elsevier, vol. 101(C).
    7. Elisabeth Gugl & Justin Leroux, 2015. "The Rotten Kid Theorem and Almost Transferable Utility," CESifo Working Paper Series 5642, CESifo.
    8. Sebastian G. Kessing & Benny Schneider, 2014. "Regional Investment and Individual Redistribution in a Federation," Volkswirtschaftliche Diskussionsbeiträge 168-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    9. Nobuo Akai & Takahiro Watanabe, 2021. "Elections accelerate inefficiencies in local public good provision with decentralized leadership," OSIPP Discussion Paper 21E004, Osaka School of International Public Policy, Osaka University.
    10. Nobuo Akai & Takahiro Watanabe, 2025. "Endogenous timing of decentralized leadership with heterogeneous spillovers," Economics of Governance, Springer, vol. 26(2), pages 163-183, June.
    11. Nobuo Akai & Takahiro Watanabe, 2023. "Electoral outcomes and local public goods provision with ex post interregional transfer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1633-1655, December.

  30. Peter Egger & Marko Köthenbürger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series 1955, CESifo.

    Cited by:

    1. Yongzheng Liu, 2014. "Does competition for capital discipline governments? The role of fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 345-374, June.
    2. Michael Smart, 2007. "Raising taxes through equalization," Canadian Journal of Economics, Canadian Economics Association, vol. 40(4), pages 1188-1212, November.
    3. Banaszewska, Monika, . "Transfery wyrównawcze i opodatkowanie lokalne. Przypadek Polski," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2023(2).
    4. Prianto Budi Saptono & Gustofan Mahmud, 2023. "Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia," Public Finance Review, , vol. 51(6), pages 782-837, November.
    5. Willem Sas, 2017. "Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 817-853, September.
    6. Thiess Buettner & Manuela Krause, 2021. "Fiscal equalization as a driver of tax increases: empirical evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 90-112, February.
    7. Giuseppe Bertola & John Driffill & Harold James & Hans-Werner Sinn & Jan-Egbert Sturm & Ákos Valentinyi, 2014. "Chapter 2: Switzerland: Relic of the Past, Model for the Future?," EEAG Report on the European Economy, CESifo, vol. 0, pages 55-73, February.
    8. Kuhlmey, Florian, 2017. "Local income tax competition with progressive taxes and a fiscal equalization scheme," Working papers 2017/17, Faculty of Business and Economics - University of Basel.
    9. Langer, Sebastian & Korzhenevych, Artem, 2018. "Equalization transfers and the pattern of municipal spending: An investigation of the flypaper effect in Germany," CEPIE Working Papers 01/18, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
    10. Yuya Kikuchi & Toshiki Tamai, 2019. "Tax competition, unemployment, and intergovernmental transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 899-918, August.
    11. Yannick Bury & Lars P. Feld & Heiko T. Burret, 2024. "Skimming the Achieved? ⸻ Quantifying the Fiscal Incentives of the German Fiscal Equalization Scheme and Its Reforms since 1970," CESifo Working Paper Series 11293, CESifo.
    12. Peter H. Egger & Marko Köthenbürger & Gabriel Loumeau, 2017. "Local Border Reforms and Economic Activity," CESifo Working Paper Series 6738, CESifo.
    13. Marko Koethenbuerger, 2010. "How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization," Working Papers 2010/29, Institut d'Economia de Barcelona (IEB).
    14. Köthenbürger, Marko & Egger, Peter & Smart, Michael, 2013. "Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79972, Verein für Socialpolitik / German Economic Association.
    15. Ana B. Ania & Andreas Wagener, 2021. "Laboratory federalism with public funds sharing," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1047-1065, July.
    16. Ivo Bischoff & Stefan Krabel, 2017. "Local taxes and political influence: evidence from locally dominant firms in German municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 313-337, April.
    17. Burret, Heiko Tobias & Bury, Yannick & Feld, Lars P., 2018. "Grenzabschöpfungsraten im deutschen Finanzausgleich," Working Papers 02/2018, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    18. Brülhart, Marius & Bucovetsky, Sam & Schmidheiny, Kurt, 2015. "Taxes in Cities," Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1123-1196, Elsevier.
    19. Monika Banaszewska, 2023. "Equalisation Grants and Local Taxation: The Case of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 47-65.
    20. Mutsumi Matsumoto, 2022. "Tax competition and tax base equalization in the presence of multiple tax instruments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1213-1226, October.
    21. Ines Helm & Jan Stuhler, 2021. "The Dynamic Response of Municipal Budgets to Revenue Shocks," CESifo Working Paper Series 9083, CESifo.
    22. Björn Kauder, 2015. "Spatial Administrative Structure And Intrametropolitan Tax Competition," Journal of Regional Science, Wiley Blackwell, vol. 55(4), pages 626-643, September.
    23. Emilie Caldeira & Grégoire Rota-Graziosi, 2015. "La décentralisation dans les pays en développement : une revue de la littérature - Decentralization in developing countries: A literature review," Working Papers halshs-01005204, HAL.
    24. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    25. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    26. Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers 09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    27. Baskaran, Thushyanthan, 2012. "The flypaper effect: evidence from a natural experiment in Hesse," MPRA Paper 37144, University Library of Munich, Germany.
    28. Hauptmeier, Sebastian & Mittermaier, Ferdinand & Rincke, Johannes, 2009. "Fiscal competition over taxes and public inputs - theory and evidence," Working Paper Series 1033, European Central Bank.
    29. Salvador Barrios & Diego Martínez, 2014. "Fiscal equalisation schemes and sub-central government borrowing," Working Papers. Collection A: Public economics, governance and decentralization 1401, Universidade de Vigo, GEN - Governance and Economics research Network.
    30. Christian Kelders & Marko Koethenbuerger, 2010. "Tax incentives in fiscal federalism: an integrated perspective," Canadian Journal of Economics, Canadian Economics Association, vol. 43(2), pages 683-703, May.
    31. Shani, Ron & Reingewertz, Yaniv & Vigoda-Gadot, Eran, 2023. "Intergovernmental grants and local public finance: An empirical examination in Israel," European Journal of Political Economy, Elsevier, vol. 79(C).
    32. Sorens, Jason, 2016. "Vertical Fiscal Gaps and Economic Performance: A Theoretical Review and an Empirical Meta-analysis," Working Papers 06856, George Mason University, Mercatus Center.
    33. Bing Ye & Xunyong Xiang, 2020. "Intergovernmental transfers and tax noncompliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 312-338, April.
    34. Thushyanthan Baskaran, 2016. "Intergovernmental Transfers, Local Fiscal Policy, and the Flypaper Effect: Evidence from a German State," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(1), pages 1-40, March.
    35. Jeffrey Clemens & Stan Veuger, 2023. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Working Papers 31251, National Bureau of Economic Research, Inc.
    36. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
    37. Thushyanthan Baskaran, 2021. "The revenue and base effects of local tax hikes: evidence from a quasi-experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1472-1518, December.
    38. Reingewertz, Yaniv, 2014. "Fiscal Decentralization - a Survey of the Empirical Literature," MPRA Paper 59889, University Library of Munich, Germany.
    39. Hauptmeier, Sebastian, 2007. "The Impact of Fiscal Equalization on Local Expenditure Policies: Theory and Evidence from Germany," ZEW Discussion Papers 07-081, ZEW - Leibniz Centre for European Economic Research.
    40. Marko Koethenbuerger & Gabriel Loumeau, 2023. "Tax Responses in Local Public Finance: The Flypaper Effect at Work," CESifo Working Paper Series 10354, CESifo.
    41. Holzmann, Carolin & von Schwerin, Axel, 2015. "Economic integration and interdependence of tax policy," FAU Discussion Papers in Economics 14/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
    42. Miyazaki, Takeshi, 2016. "Intergovernmental Fiscal Transfers and Tax Efforts: Evidence from Japan," MPRA Paper 74337, University Library of Munich, Germany.
    43. Emilie Caldeira & Grégoire Rota-Graziosi, 2015. "La décentralisation dans les pays en développement : une revue de la littérature - Decentralization in developing countries: A literature review," CERDI Working papers halshs-01005204, HAL.
    44. Frank M. Fossen & Viktor Steiner, 2014. "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin 1424, DIW Berlin, German Institute for Economic Research.
    45. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
    46. Robin Boadway & Katherine Cuff, 2017. "The impressive contribution of Canadian economists to fiscal federalism theory and policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(5), pages 1348-1380, December.
    47. Löffler, Max & Siegloch, Sebastian, 2021. "Welfare Effects of Property Taxation," CEPR Discussion Papers 15927, Centre for Economic Policy Research.
    48. Krause, Manuela & Büttner, Thiess, 2017. "Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168214, Verein für Socialpolitik / German Economic Association.
    49. Wenming Wang & Keisuke Kawachi & Hikaru Ogawa, 2014. "Fiscal Transfer in a Repeated-Interaction Model of Tax Competition," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 556-566, December.
    50. Hauptmeier, Sebastian & Mittermaier, Ferdinand & Rincke, Johannes, 2012. "Fiscal competition over taxes and public inputs," Regional Science and Urban Economics, Elsevier, vol. 42(3), pages 407-419.
    51. Haraguchi Junichi & Ogawa Hikaru, 2018. "Leadership in Tax Competition with Fiscal Equalization Transfers," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-15, July.
    52. Caterina Liesegang & Marco Runkel, 2018. "Tax competition and fiscal equalization under corporate income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 311-324, April.
    53. Florian Kuhlmey, 2022. "Tiebout sorting with progressive income taxation and a fiscal equalization scheme," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 158(1), pages 1-21, December.
    54. Riedel Nadine & Simmler Martin, 2024. "Fiskalföderalismus in Deutschland – Was zu tun ist," Wirtschaftsdienst, Paradigm, vol. 104(11), pages 747-753.
    55. Peter Egger & Marko Koethenbuerger & Michael Smart, 2010. "Electoral rules and incentive effects of fiscal transfers: evidence from Germany," Working Papers 2010/44, Institut d'Economia de Barcelona (IEB).
    56. Till Gross, 2021. "Dynamic Optimal Fiscal Policy in a Transfer Union," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 194-238, October.
    57. Rodríguez Javiera Bravo, 2013. "The Incentive Effect of Equalization Grants on Tax Collection," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(1), pages 173-202, May.
    58. Wei-Liang Zhang & Li-Ying Song & Muhammad Ilyas, 2023. "Can the digital economy promote fiscal effort?: Empirical evidence from Chinese cities," Economic Change and Restructuring, Springer, vol. 56(5), pages 3501-3525, October.
    59. Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
    60. Buettner, Thiess & Poehnlein, Maximilian, 2024. "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, vol. 236(C).
    61. Holm-Hadulla, Fédéric, 2018. "Fiscal equalization and the tax structure," Working Paper Series 2203, European Central Bank.
    62. Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2011. "Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany," Economics Working Papers 2011-06, Christian-Albrechts-University of Kiel, Department of Economics.
    63. Sebastian HAUPTMEIER & Johannes RINCKE, 2009. "Tax and Public Input Competition - Evidence from Germany," EcoMod2009 21500038, EcoMod.
    64. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
    65. Anna Rauch & Caroline-Antonia Hummel, 2016. "How to stop the race to the bottom," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 911-933, October.
    66. Andres Felipe Mu oz & Gustavo Axel Radics & Claudia Bone, 2016. "Subnational Fiscal Disparities and Intergovermental Transfers in LAC," Hacienda Pública Española / Review of Public Economics, IEF, vol. 219(4), pages 35-66, December.
    67. Blesse, Sebastian & Martin, Thorsten, 2016. "Let's stay in touch - Evidence on the role of social learning in local tax interactions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145614, Verein für Socialpolitik / German Economic Association.
    68. Mauri, Nicola & Peter, Linus, 2025. "The influence of intergovernmental transfers on local taxes: Evidence from Switzerland," Regional Science and Urban Economics, Elsevier, vol. 115(C).
    69. Thunecke, Georg U. & Merlo, Valeria & Schanbacher, Andreas & Wamser, Georg, 2026. "Identifying tax-setting responses from local fiscal policy programs," Journal of Public Economics, Elsevier, vol. 258(C).
    70. Miyazaki, Takeshi, 2020. "Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments," Regional Science and Urban Economics, Elsevier, vol. 84(C).
    71. Alessio D’Ignazio & Carlo Menon, 2020. "Causal Effect of Credit Guarantees for Small‐ and Medium‐Sized Enterprises: Evidence from Italy," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 191-218, January.
    72. Baskaran, Thushyanthan, 2014. "Identifying local tax mimicking with administrative borders and a policy reform," Journal of Public Economics, Elsevier, vol. 118(C), pages 41-51.
    73. Baskaran, Thushyanthan, 2013. "Identifying local tax mimicking: Administrative borders and a policy reform," University of Göttingen Working Papers in Economics 157, University of Goettingen, Department of Economics.
    74. Ouattara, Bazoumana & Amegashie, J. Atsu & Strobl, Eric, 2009. "Moral Hazard and the Composition of Transfers: Theory with an Application to Foreign Aid," Proceedings of the German Development Economics Conference, Frankfurt a.M. 2009 24, Verein für Socialpolitik, Research Committee Development Economics.
    75. Timm Bönke & Beate Jochimsen & Carsten Schröder, 2013. "Fiscal Federalism and Tax Administration: Evidence from Germany," Discussion Papers of DIW Berlin 1307, DIW Berlin, German Institute for Economic Research.
    76. Yannick Bury & Lars P. Feld, 2026. "Do local elections affect the spending of intergovernmental transfers? Evidence from Germany’s stimulus package of 2009," Public Choice, Springer, vol. 208(1), pages 277-321, July.
    77. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415.
    78. Thiess Büttner, 2021. "Land Use and Fiscal Competition," CESifo Working Paper Series 8958, CESifo.
    79. Hao Chen & Shirui Dong & Yaying Xu & Yingying Hua, 2025. "Local Government Governance Capacity, Audit Supervision, and the Equalization Level of Basic Public Services: Evidence from Yangtze River Delta Region in China," SAGE Open, , vol. 15(4), pages 21582440251, October.

  31. Koethenbuerger, Marko & Lockwood, Ben, 2007. "Does Tax Competition Really Promote Growth?," Economic Research Papers 269760, University of Warwick - Department of Economics.

    Cited by:

    1. Erauskin, Iñaki, 2013. "The impact of financial openness on the size of utility-enhancing government," Economics Discussion Papers 2013-7, Kiel Institute for the World Economy.
    2. Thushyanthan Baskaran & Lars P. Feld & Jan Schnellenbach, 2014. "Fiscal Federalism, Decentralization and Economic Growth: Survey and Meta-Analysis," CESifo Working Paper Series 4985, CESifo.
    3. Mauro, Luciano & Pigliaru, Francesco & Carmeci, Gaetano, 2018. "Decentralization and growth: Do informal institutions and rule of law matter?," Journal of Policy Modeling, Elsevier, vol. 40(5), pages 873-902.
    4. Iñaki Erauskin, 2011. "Financial openness, volatility, and the size of productive government," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 2(2), pages 233-253, June.
    5. Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie 14.04, Université de Lausanne, Faculté des HEC, Département d’économie.
    6. Calin Arcalean, 2017. "International Tax Competition And The Deficit Bias," Economic Inquiry, Western Economic Association International, vol. 55(1), pages 51-72, January.
    7. Akira Yakita, 2014. "Capital Tax Competition and Cooperation with Endogenous Capital Formation," Review of International Economics, Wiley Blackwell, vol. 22(3), pages 459-468, August.
    8. Oyinlola, Mutiu A. & Adedeji, Abdulfatai A. & Bolarinwa, Modupe O. & Olabisi, Nafisat, 2020. "Governance, domestic resource mobilization, and inclusive growth in sub-Saharan Africa," Economic Analysis and Policy, Elsevier, vol. 65(C), pages 68-88.
    9. Miyazawa, Kazutoshi & Ogawa, Hikaru & Tamai, Toshiki, 2019. "Capital market integration and fiscal sustainability," European Economic Review, Elsevier, vol. 120(C).
    10. Maebayashi, Noritaka & Morimoto, Keiichi, 2022. "Global Corporate Income Tax Competition, Knowledge Spillover, and Growth," MPRA Paper 112781, University Library of Munich, Germany.
    11. Floriana Cerniglia & Riccarda Longaretti, 2008. "Federalism, Education-Related Public Good and Growth when Agents are Heterogeneou," Working Papers 138, University of Milano-Bicocca, Department of Economics, revised May 2008.
    12. Imeda Tsindeliani & Sebastian Kot & Evgeniya Vasilyeva & Levon Narinyan, 2019. "Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability," Sustainability, MDPI, vol. 11(24), pages 1-18, December.
    13. Hatfield, John William, 2015. "Federalism, taxation, and economic growth," Journal of Urban Economics, Elsevier, vol. 87(C), pages 114-125.
    14. Daniel Becker & Michael Rauscher, 2013. "Fiscal Competition and Growth When Capital Is Imperfectly Mobile," Scandinavian Journal of Economics, Wiley Blackwell, vol. 115(1), pages 211-233, January.
    15. Becker, Daniel Thomas & Rauscher, Michael, 2007. "Fiscal competition in space and time: An endogenous-growth approach," Thuenen-Series of Applied Economic Theory 74, University of Rostock, Institute of Economics.
    16. Erauskin, Iñaki, 2015. "The net foreign asset position and government size," International Review of Economics & Finance, Elsevier, vol. 35(C), pages 130-148.
    17. Zhang, Haotian & Lu, Shengfeng & Chen, Sixia, 2024. "Does centralization of tax administration regulate tax competition? Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 1084-1098.
    18. Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013. "Tax Havens, Growth, and Welfare," MPRA Paper 52878, University Library of Munich, Germany, revised Sep 2013.
    19. Thushyanthan Baskaran & Lars P. Feld & Jan Schnellenbach, 2016. "Fiscal Federalism, Decentralization, And Economic Growth: A Meta-Analysis," Economic Inquiry, Western Economic Association International, vol. 54(3), pages 1445-1463, July.
    20. Weingast, Barry R., 2014. "Second Generation Fiscal Federalism: Political Aspects of Decentralization and Economic Development," World Development, Elsevier, vol. 53(C), pages 14-25.
    21. Zareh Asatryan & Lars P. Feld, 2013. "Revisiting the Link between Growth and Federalism: A Bayesian Model Averaging Approach," CESifo Working Paper Series 4357, CESifo.
    22. Floriana Cerniglia - Riccarda Longaretti - Alessandra Michelangeli, 2017. "Decentralization of public expenditure and growth in Italy: Does the composition matter?," CRANEC - Working Papers del Centro di Ricerche in Analisi economica e sviluppo economico internazionale crn1704, Università Cattolica del Sacro Cuore, Centro di Ricerche in Analisi economica e sviluppo economico internazionale (CRANEC).
    23. Kazutoshi Miyazawa & Hikaru Ogawa & Toshiki Tamai, 2018. "Tax Competition and Fiscal Sustainability," CIRJE F-Series CIRJE-F-1103, CIRJE, Faculty of Economics, University of Tokyo.
    24. Calin Arcalean, 2019. "Dynamic fiscal competition: a political economy theory," CESifo Working Paper Series 7530, CESifo.
    25. Klaus Wälde, 2009. "Production Technologies in Stochastic Continuous Time Models," CESifo Working Paper Series 2831, CESifo.
    26. Chu, Angus C. & Yang, C.C., 2012. "Fiscal centralization versus decentralization: Growth and welfare effects of spillovers, Leviathan taxation, and capital mobility," Journal of Urban Economics, Elsevier, vol. 71(2), pages 177-188.
    27. Kalamov, Zarko Y., 2013. "Risk sharing and the efficiency of public good provision under tax competition," Regional Science and Urban Economics, Elsevier, vol. 43(4), pages 676-683.
    28. Tamai, Toshiki, 2022. "Tax competition versus tax coordination in a multi-region endogenous growth model with an integrated capital market," Economic Modelling, Elsevier, vol. 114(C).
    29. Kalamov, Zarko Y. & Zimmermann, Karl J., 2023. "GDP-linked bonds and economic growth," Journal of International Money and Finance, Elsevier, vol. 137(C).
    30. Till Gross, 2021. "Dynamic Optimal Fiscal Policy in a Transfer Union," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 194-238, October.
    31. Bodman, Philip & Campbell, Harry & Le, Thanh, 2012. "Public investment, taxation, and long-run output in economies with multi-level governments," Economic Modelling, Elsevier, vol. 29(5), pages 1603-1611.
    32. Phil Bodman & Harry Campbell & Thanh Le, "undated". "Public Investment, Taxation, and Growth in Economies with Multi-leveled Governments," MRG Discussion Paper Series 4512, School of Economics, University of Queensland, Australia.
    33. Ruta, Michele, 2009. "Political constraints to growth in an economic union," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 989-997, August.
    34. Bartolini, David & Ninka, Eniel & Santolini, Raffaella, 2017. "Tax Decentralisation, Labour productivity and Employment," MPRA Paper 81070, University Library of Munich, Germany.
    35. Boadway, Robin & Tremblay, Jean-François, 2012. "Reassessment of the Tiebout model," Journal of Public Economics, Elsevier, vol. 96(11), pages 1063-1078.
    36. Fei Peng & Shibiao Zhou & Chen Feng & Ruipeng Tan, 2026. "Decentralization and Pollution: Evidence from the Town Power Expansion Reform in China," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 34(1), pages 138-172, January.
    37. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    38. Calin Arcaelan, 2015. "International Tax Competition and the Deficit Bias," CESifo Working Paper Series 5627, CESifo.
    39. Mauro Ghinamo & Paolo Panteghini & Federico Revelli, 2010. "FDI determination and corporate tax competition in a volatile world," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 532-555, October.
    40. Gross, Till & Klein, Paul & Makris, Miltiadis, 2020. "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, vol. 127(C).
    41. Pierre Salmon, 2013. "Decentralization and growth: what if the cross-jurisdiction approach had met a dead end?," Constitutional Political Economy, Springer, vol. 24(2), pages 87-107, June.

  32. Marko Köthenbürger & Panu Poutvaara, 2007. "Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy," CESifo Working Paper Series 2158, CESifo.

    Cited by:

    1. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2018. "Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues," Land Use Policy, Elsevier, vol. 78(C), pages 338-352.
    2. Matthias Kalkuhl & Ottmar Edenhofer, 2017. "Ramsey meets Thünen: the impact of land taxes on economic development and land conservation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 350-380, April.
    3. Jan Siegmeier & Linus Mattauch & Max Franks & David Klenert & Anselm Schultes & Ottmar Edenhofer, 2015. "A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare," Working Papers 2015.31, Fondazione Eni Enrico Mattei.
    4. Petrucci, Alberto, 2020. "Pure rent taxation and allocation of capital in a two-sector open economy: A long-run analysis," Economic Modelling, Elsevier, vol. 91(C), pages 421-427.
    5. Nguyen Thang Dao & Ottmar Edenhofer, 2018. "Feldstein Meets George: Land Rent Taxation and Socially Optimal Allocation in Economies with Environmental Externality," CESifo Working Paper Series 6937, CESifo.
    6. Shulu Che & Ronald Ravinesh Kumar & Peter J. Stauvermann, 2021. "Taxation of Land and Economic Growth," Economies, MDPI, vol. 9(2), pages 1-20, April.
    7. Gregor Schwerhoff & Ottmar Edenhofer & Marc Fleurbaey, 2020. "Taxation Of Economic Rents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 398-423, April.
    8. Siegmeier, Jan & Mattauch, Linus & Edenhofer, Ottmar, 2018. "Capital beats coal: How collecting the climate rent increases aggregate investment," Journal of Environmental Economics and Management, Elsevier, vol. 88(C), pages 366-378.

  33. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2006. "Taxation in Two-Sided Markets," CESifo Working Paper Series 1871, CESifo.

    Cited by:

    1. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2008. "Efficiency Enhancing Taxation in Two-sided Markets," CESifo Working Paper Series 2262, CESifo.
    2. Kind, Hans Jarle & Schjelderup, Guttorm & Stähler, Frank, 2007. "Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly," Discussion Papers 2007/5, Norwegian School of Economics, Department of Business and Management Science.
    3. Anderson, Simon P. & Foros, Øystein & Kind, Hans Jarle, 2012. "Product quality, competition, and multi-purchasing," Discussion Papers 2012/9, Norwegian School of Economics, Department of Business and Management Science.
    4. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2009. "Should Utility-Reducing Media Advertising be Taxed?," CESifo Working Paper Series 2589, CESifo.
    5. Robert A. Ritz, 2010. "A new version of Edgeworth's taxation paradox," Economics Series Working Papers 502, University of Oxford, Department of Economics.

  34. Köthenbürger, Marko & Poutvaara, Panu, 2006. "Social security reform and investment in education: Is there scope for a Pareto improvement?," Munich Reprints in Economics 19486, University of Munich, Department of Economics.

    Cited by:

    1. Andersen, Torben M. & Bhattacharya, Joydeep, 2020. "Intergenerational debt dynamics without tears," ISU General Staff Papers 202001010800001067, Iowa State University, Department of Economics.
    2. Igor Fedotenkov, 2014. "Coordination of Pension Systems When Technologies are Different," CESifo Economic Studies, CESifo Group, vol. 60(1), pages 246-256.
    3. Andrew Coleman, 2012. "Pension Payments and Receipts by New Zealand Birth Cohorts, 1916-1986," Motu Working Papers 12_11, Motu Economic and Public Policy Research.
    4. Achim Kemmerling & Michael Neugart, 2019. "Redistributive pensions in the developing world," Review of Development Economics, Wiley Blackwell, vol. 23(2), pages 702-726, May.
    5. Mark A. Roberts, 2013. "Pareto-improving pension reform through technological implementation," Scottish Journal of Political Economy, Scottish Economic Society, vol. 60(3), pages 317-342, July.
    6. Michael Kaganovich & Itzhak Zilcha, 2008. "Alternative Social Security Systems and Growth," CESifo Working Paper Series 2353, CESifo.
    7. Yvonne Adema & Lex Meijdam & Harrie A. A Verbon, 2005. "The International Spillover Effects of Pension Reform," CESifo Working Paper Series 1540, CESifo.
    8. Marko Köthenbürger & Panu Poutvaara, 2007. "Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy," CESifo Working Paper Series 2158, CESifo.
    9. Igor Fedotenkov & Lex Meijdam, 2014. "Pension reform with migration and mobile capital: is a Pareto improvement possible?," International Economics and Economic Policy, Springer, vol. 11(3), pages 431-450, September.
    10. Bishnu, Monisankar & Garg, Shresth & Garg, Tishara & Ray, Tridip, 2021. "Optimal intergenerational transfers: Public education and pensions," Journal of Public Economics, Elsevier, vol. 198(C).
    11. Larry Karp & Alesandro Peri & Armon Rezai, 2024. "Selfish Incentives for Climate Policy: Empower the Young!," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, vol. 11(5), pages 1165-1200.

  35. Marko Köthenbürger, 2006. "Ex-Post Redistribution in a Federation: Implications for Corrective Policy," CESifo Working Paper Series 1754, CESifo.

    Cited by:

    1. Timothy J. Goodspeed, 2017. "Bailouts and Soft Budget Constraints in Decentralized Government: A Synthesis and Survey of an Alternative View of Intergovernmental Grant Policy," Hacienda Pública Española / Review of Public Economics, IEF, vol. 221(2), pages 113-134, June.
    2. Aronsson, Thomas & Persson, Lars, 2012. "Decentralized fiscal federalism revisited: Optimal income taxation and public goods under horizontal leadership," Economics Letters, Elsevier, vol. 117(1), pages 223-226.
    3. Sengupta, Bodhisattva, 2011. "Provision of public goods in a federal economy: The role of party politics," European Journal of Political Economy, Elsevier, vol. 27(1), pages 104-119, March.
    4. Karolina Kaiser, 2008. "Restricted Bailouts and the Commitment Problem in Federations," Working Papers 062, Bavarian Graduate Program in Economics (BGPE).
    5. Marko Koethenbuerger, 2010. "How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization," Working Papers 2010/29, Institut d'Economia de Barcelona (IEB).
    6. Heijdra, B.J. & Ligthart, J.E., 2006. "Fiscal Policy, Monopolistic Competition and Finite Lives," Other publications TiSEM 9e765b06-aa23-4598-b139-6, Tilburg University, School of Economics and Management.
    7. Foremny, Dirk, 2011. "Vertical aspects of sub-national deficits: the impact of fiscal rules and tax autonomy in European countries," MPRA Paper 32998, University Library of Munich, Germany.
    8. Karolina Kaiser & Emmanuelle Taugourdeau, 2013. "The timing of elections in federations: a disciplining device against soft budget constraints?," Public Choice, Springer, vol. 154(3), pages 197-215, March.
    9. Zarko Y. Kalamov, 2012. "Prudent Fiscal Policy in the Presence of Bailout Expectations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(4), pages 365-382, December.
    10. Guo, Si & Pei, Yun & Xie, Zoe, 2022. "A dynamic model of fiscal decentralization and public debt accumulation," Journal of Public Economics, Elsevier, vol. 212(C).
    11. Nobuo Akai & Motohiro Sato, 2019. "The role of matching grants as a commitment device in the federation model with a repeated soft budget setting," Economics of Governance, Springer, vol. 20(1), pages 23-39, March.
    12. Jonathan H. Hamilton & Steven M. Slutsky, 2021. "Optimal domestic redistribution and multinational monopoly," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1031-1046, July.
    13. Aronsson, Thomas, 2010. "Optimal income taxation and decentralized fiscal federalism," Regional Science and Urban Economics, Elsevier, vol. 40(4), pages 187-195, July.
    14. Koethenbuerger, Marko, 2008. "Federal tax-transfer policy and intergovernmental pre-commitment," Regional Science and Urban Economics, Elsevier, vol. 38(1), pages 16-31, January.
    15. Sebastian G. Kessing & Benny Schneider, 2014. "Regional Investment and Individual Redistribution in a Federation," Volkswirtschaftliche Diskussionsbeiträge 168-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.

  36. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2005. "Do Consumers Buy Less of a Taxed Good?," CESifo Working Paper Series 1635, CESifo.

    Cited by:

    1. Heijdra, B.J. & Ligthart, J.E., 2006. "The Transitional Dynamics of Fiscal Policy in Small Open Economies," Other publications TiSEM 0012a555-1a7d-464e-baae-c, Tilburg University, School of Economics and Management.

  37. Marko Köthenbürger & Panu Poutvaara & Paola Profeta, 2005. "Why are More Redistributive Social Security Systems Smaller? A Median Voter Approach," CESifo Working Paper Series 1397, CESifo.

    Cited by:

    1. Fehr, Hans & Uhde, Johannes, 2012. "Optimal Pension Design in General Equlibrium," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62024, Verein für Socialpolitik / German Economic Association.
    2. Tim Krieger & Thomas Lange, 2012. "Education, Life Expectancy and Pension Reform," Hacienda Pública Española / Review of Public Economics, IEF, vol. 202(3), pages 31-55, September.
    3. Poutvaara, Panu, 2007. "Social security incentives, human capital investment and mobility of labor," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1299-1325, August.
    4. Gilles Le Garrec, 2014. "Increased longevity and social security reform : questioning the optimality of individual accounts when education matters," Documents de Travail de l'OFCE 2014-13, Observatoire Francais des Conjonctures Economiques (OFCE).
    5. Vincenzo Galasso & Paola Profeta, 2013. "From Family Culture to Welfare State Design," CHILD Working Papers Series 14, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA.
    6. Poutvaara, Panu, 2021. "Population Aging and Migration," IZA Discussion Papers 14389, IZA Network @ LISER.
    7. Jorge Soares, 2011. "Social Security: Universal vs. Earnings-Dependent Benefits," Working Papers 11-14, University of Delaware, Department of Economics.
    8. J. Ignacio Conde-Ruiz & Paola Profeta, 2007. "The Redistributive Design of Social Security Systems," Working Papers 2007-07, FEDEA.
    9. Svend E Hougaard Jensen & Thorsteinn Sigurdur Sveinsson & Gylfi Zoega, 2024. "Addressing Longevity Inequality: How Retirement Age Differentiation Can Be Implemented," CESifo Economic Studies, CESifo Group, vol. 70(1), pages 1-16.
    10. Ryo Arawatari & Tetsuo Ono, 2008. "Aging, Inequality and Social Security," Discussion Papers in Economics and Business 08-19, Osaka University, Graduate School of Economics.
    11. Achim Kemmerling & Michael Neugart, 2019. "Redistributive pensions in the developing world," Review of Development Economics, Wiley Blackwell, vol. 23(2), pages 702-726, May.
    12. Aggarwal, Raj & Goodell, John W., 2013. "Political-economy of pension plans: Impact of institutions, gender, and culture," Journal of Banking & Finance, Elsevier, vol. 37(6), pages 1860-1879.
    13. Stefan Traub & Tim Krieger, 2008. "Back to Bismarck? Shifting Preferences for Intragenerational Redistribution in OECD Pension Systems," LIS Working papers 485, LIS Cross-National Data Center in Luxembourg.
    14. Michael Gorski & Tim Krieger & Thomas Lange, 2007. "Pensions, Education and Life Expectancy," Working Papers CIE 4, Paderborn University, CIE Center for International Economics.
    15. Bossi, Luca & Gumus, Gulcin, 2011. "Income Inequality, Mobility, and the Welfare State: A Political Economy Model," IZA Discussion Papers 5909, IZA Network @ LISER.
    16. Neugart, Michael & Kemmerling, Achim, 2015. "The emergence of redistributive pensions in the developing world," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112884, Verein für Socialpolitik / German Economic Association.
    17. Stefan Traub & Tim Krieger, 2009. "Wie hat sich die intragenerationale Umverteilung in der staatlichen Säule des Rentensystems verändert? Ein internationaler Vergleich auf Basis von LIS-Daten," LIS Working papers 520, LIS Cross-National Data Center in Luxembourg.
    18. Jorge Soares, 2012. "Social Security: Universal Versus Earnings-dependent Benefits," Economica, London School of Economics and Political Science, vol. 79(316), pages 611-640, October.
    19. Vincenzo Galasso & Paola Profeta, 2012. "When the State Mirrors the Family: The Design of Pension Systems," CEPRA working paper 1201, USI Università della Svizzera italiana.
    20. Wido Geis & Silke Uebelmesser & Martin Werding, 2013. "How do Migrants Choose Their Destination Country? An Analysis of Institutional Determinants," Review of International Economics, Wiley Blackwell, vol. 21(5), pages 825-840, November.
    21. Hans Fehr & Johannes Uhde, 2013. "On the optimal design of pension systems," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 40(3), pages 457-482, August.
    22. Cremer, Helmuth & De Donder, Philippe, 2014. "Life expectancy heterogeneity and the political support for collective annuities," IDEI Working Papers 827, Institut d'Économie Industrielle (IDEI), Toulouse.
    23. Ryo Arawatari & Tetsuo Ono, 2011. "Retirement and social security: the roles of self-fulfilling expectations and educational investments," Economics of Governance, Springer, vol. 12(4), pages 353-383, December.
    24. Iñigo Iturbe-Ormaetxe & Guadalupe Valera, 2012. "Social security reform and the support for public education," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(2), pages 609-634, January.
    25. Andras Simonovits, 2009. "Underreported earnings and age-specific income redistribution in post-socialist economies," KRTK-KTI WORKING PAPERS 0927, Institute of Economics, Centre for Economic and Regional Studies.
    26. Koethenbuerger, Marko & Poutvaara, Panu & Profeta, Paola, 2005. "Why Are More Redistributive Social Security Systems Smaller? A Median Voter Approach," IZA Discussion Papers 1831, IZA Network @ LISER.
    27. Galasso, Vincenzo & Profeta, Paola, 2007. "How does ageing affect the welfare state?," European Journal of Political Economy, Elsevier, vol. 23(2), pages 554-563, June.
    28. Ryo Arawatari & Tetsuo Ono, 2011. "Old-age Social Security vs. Forward Intergenerational Public Goods Provision," Discussion Papers in Economics and Business 11-26, Osaka University, Graduate School of Economics.

  38. Marko Köthenbürger, 2004. "Leviathans, Federal Transfers, and the Cartelization Hypothesis," CESifo Working Paper Series 1180, CESifo.

    Cited by:

    1. Carl Gaigné & Stéphane Riou, 2007. "Globalization, Asymmetric Tax Competition, and Fiscal Equalization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(5), pages 901-925, October.
    2. Sharma, Chanchal Kumar, 2007. "Rescuing the concept of vertical fiscal imbalance," MPRA Paper 39343, University Library of Munich, Germany, revised 2010.
    3. Till Gross, 2021. "Dynamic Optimal Fiscal Policy in a Transfer Union," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 194-238, October.
    4. Nobuo Akai & Hikaru Ogawa & Yoshitomo Ogawa, 2011. "Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 495-506, October.

  39. Marko Köthenbürger, 2003. "Tax Competition in a Fiscal Union with Decentralized Leadership," CESifo Working Paper Series 943, CESifo.

    Cited by:

    1. Aronsson, Thomas & Persson, Lars, 2012. "Decentralized fiscal federalism revisited: Optimal income taxation and public goods under horizontal leadership," Economics Letters, Elsevier, vol. 117(1), pages 223-226.
    2. Akai, Nobuo & Sato, Motohiro, 2008. "Too big or too small? A synthetic view of the commitment problem of interregional transfers," Journal of Urban Economics, Elsevier, vol. 64(3), pages 551-559, November.
    3. Hintermann, Beat & Armbruster, Stephanie, 2019. "Decentralization with porous borders: Public production in a federation with tax competition and spillovers," Working papers 2019/03, Faculty of Business and Economics - University of Basel.
    4. Kothenburger, Marko, 2007. "Ex-post redistribution in a federation: Implications for corrective policy," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 481-496, April.
    5. Arthur Caplan & Emilson Silva, 2011. "Impure public goods, matching grant rates and income redistribution in a federation with decentralized leadership and imperfect labor mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(3), pages 322-336, June.
    6. Marie-Laure Breuillé & Thierry Madiès & Emmanuelle Taugourdeau, 2007. "Fiscal federalism and soft budget constraint: does the nature of public spending matter?," EconomiX Working Papers 2007-16, University of Paris Nanterre, EconomiX.
    7. Yongzheng Liu, 2014. "Does Competition for Capital Discipline Governments? The Role of Fiscal Equalization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1404, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Robin Boadway & Jean-Francois Tremblay, 2005. "A Theory of Vertical Fiscal Imbalance," Working Papers 2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    9. Zarko Y. Kalamov, 2012. "Prudent Fiscal Policy in the Presence of Bailout Expectations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(4), pages 365-382, December.
    10. Aronsson, Thomas & Jonsson, Thomas & Sjögren, Tomas, 2006. "Environmental Policy and Optimal Taxation in a Decentralized Economic Federation," Umeå Economic Studies 669, Umeå University, Department of Economics.
    11. Jonathan H. Hamilton & Steven M. Slutsky, 2021. "Optimal domestic redistribution and multinational monopoly," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1031-1046, July.
    12. Shun-ichiro Bessho & Kimiko Terai, 2008. "Competition for Private Capital and Central Grants: The Case of Japanese Industrial Parks," Working Papers 080909, University of California-Irvine, Department of Economics.
    13. Nobuo Akai & Motohiro Sato, 2005. "leadership meets soft budget," CIRJE F-Series CIRJE-F-391, CIRJE, Faculty of Economics, University of Tokyo.
    14. Aronsson, Thomas, 2010. "Optimal income taxation and decentralized fiscal federalism," Regional Science and Urban Economics, Elsevier, vol. 40(4), pages 187-195, July.
    15. Koethenbuerger, Marko, 2008. "Federal tax-transfer policy and intergovernmental pre-commitment," Regional Science and Urban Economics, Elsevier, vol. 38(1), pages 16-31, January.
    16. Breuillé, Marie-Laure & Vigneault, Marianne, 2010. "Overlapping soft budget constraints," Journal of Urban Economics, Elsevier, vol. 67(3), pages 259-269, May.
    17. Breuillé, Marie-Laure & Madiès, Thierry & Taugourdeau, Emmanuelle, 2010. "Gross versus net equalization scheme in a federation with decentralized leadership," Journal of Urban Economics, Elsevier, vol. 68(2), pages 205-214, September.
    18. Nobuo Akai & Takahiro Watanabe, 2021. "Elections accelerate inefficiencies in local public good provision with decentralized leadership," OSIPP Discussion Paper 21E004, Osaka School of International Public Policy, Osaka University.
    19. Nobuo Akai & Takahiro Watanabe, 2023. "Electoral outcomes and local public goods provision with ex post interregional transfer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1633-1655, December.

  40. Marko Köthenbürger & Panu Poutvaara, 2002. "Social Security Reform and Intergenerational Trade: Is there Scope for a Pareto-Improvement?," CESifo Working Paper Series 795, CESifo.

    Cited by:

    1. Yvonne Adema & Lex Meijdam & Harrie A. A Verbon, 2005. "The International Spillover Effects of Pension Reform," CESifo Working Paper Series 1540, CESifo.
    2. Marko Köthenbürger & Panu Poutvaara, 2007. "Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy," CESifo Working Paper Series 2158, CESifo.

Articles

  1. Peter H Egger & Marko Koethenbuerger & Gabriel Loumeau, 2022. "Local border reforms and economic activity," Journal of Economic Geography, Oxford University Press, vol. 22(1), pages 81-102.
    See citations under working paper version above.
  2. Marko Koethenbuerger & Michael E Stimmelmayr, 2022. "The Efficiency Costs of Dividend Taxation with Managerial Firms," The Economic Journal, Royal Economic Society, vol. 132(643), pages 1123-1149.
    See citations under working paper version above.
  3. Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019. "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, vol. 173(C), pages 96-112.
    See citations under working paper version above.
  4. Hans Jarle Kind & Marko Koethenbuerger, 2018. "Taxation in digital media markets," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 22-39, February.
    See citations under working paper version above.
  5. Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
    See citations under working paper version above.
  6. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
    See citations under working paper version above.
  7. Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
    See citations under working paper version above.
  8. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
    See citations under working paper version above.
  9. Koethenbuerger, Marko, 2014. "Competition for migrants in a federation: Tax or transfer competition?," Journal of Urban Economics, Elsevier, vol. 80(C), pages 110-118.
    See citations under working paper version above.
  10. Koethenbuerger, Marko, 2011. "How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization," Journal of Public Economics, Elsevier, vol. 95(11), pages 1516-1522.
    See citations under working paper version above.
  11. Egger, Peter & Koethenbuerger, Marko & Smart, Michael, 2010. "Do fiscal transfers alleviate business tax competition? Evidence from Germany," Journal of Public Economics, Elsevier, vol. 94(3-4), pages 235-246, April.
    See citations under working paper version above.
  12. Koethenbuerger, Marko & Lockwood, Ben, 2010. "Does tax competition really promote growth?," Journal of Economic Dynamics and Control, Elsevier, vol. 34(2), pages 191-206, February.
    See citations under working paper version above.
  13. Hans Jarle Kind & Marko Koethenbuerger & Guttorm Schjelderup, 2010. "Tax responses in platform industries," Oxford Economic Papers, Oxford University Press, vol. 62(4), pages 764-783, October.
    See citations under working paper version above.
  14. Peter Egger & Marko Koethenbuerger, 2010. "Government Spending and Legislative Organization: Quasi-experimental Evidence from Germany," American Economic Journal: Applied Economics, American Economic Association, vol. 2(4), pages 200-212, October.
    See citations under working paper version above.
  15. Christian Kelders & Marko Koethenbuerger, 2010. "Tax incentives in fiscal federalism: an integrated perspective," Canadian Journal of Economics, Canadian Economics Association, vol. 43(2), pages 683-703, May.

    Cited by:

    1. Galle, Brian, 2014. "The effect of national revenues on sub-national revenues evidence from the U.S," International Review of Law and Economics, Elsevier, vol. 37(C), pages 147-155.
    2. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
    3. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    4. Grazzini Lisa & Petretto Alessandro, 2022. "Heterogeneous capital tax competition in a federation with asymmetric tax compliance," German Economic Review, De Gruyter, vol. 23(4), pages 669-705, December.
    5. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
    6. Lisa Grazzini & Alessandro Petretto, 2013. "Federalism with Bicameralism," Working Papers - Economics wp2013_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    7. Blesse, Sebastian & Martin, Thorsten, 2016. "Let's stay in touch - Evidence on the role of social learning in local tax interactions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145614, Verein für Socialpolitik / German Economic Association.
    8. Baskaran, Thushyanthan, 2014. "Identifying local tax mimicking with administrative borders and a policy reform," Journal of Public Economics, Elsevier, vol. 118(C), pages 41-51.
    9. Baskaran, Thushyanthan, 2013. "Identifying local tax mimicking: Administrative borders and a policy reform," University of Göttingen Working Papers in Economics 157, University of Goettingen, Department of Economics.

  16. Marko Koethenbuerger & Panu Poutvaara, 2009. "Rent taxation and its intertemporal welfare effects in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 697-709, October.
    See citations under working paper version above.
  17. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2009. "On revenue and welfare dominance of ad valorem taxes in two-sided markets," Economics Letters, Elsevier, vol. 104(2), pages 86-88, August.
    See citations under working paper version above.
  18. Marko Koethenbuerger & Panu Poutvaara & Paola Profeta, 2008. "Why are more redistributive social security systems smaller? A median voter approach," Oxford Economic Papers, Oxford University Press, vol. 60(2), pages 275-292, April.
    See citations under working paper version above.
  19. Koethenbuerger, Marko, 2008. "Revisiting the "Decentralization Theorem"--On the role of externalities," Journal of Urban Economics, Elsevier, vol. 64(1), pages 116-122, July.
    See citations under working paper version above.
  20. Koethenbuerger, Marko, 2008. "Federal tax-transfer policy and intergovernmental pre-commitment," Regional Science and Urban Economics, Elsevier, vol. 38(1), pages 16-31, January.
    See citations under working paper version above.
  21. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2008. "Efficiency enhancing taxation in two-sided markets," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1531-1539, June.
    See citations under working paper version above.
  22. Kothenburger, Marko, 2007. "Ex-post redistribution in a federation: Implications for corrective policy," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 481-496, April.
    See citations under working paper version above.
  23. Marko Köthenbürger & Panu Poutvaara, 2006. "Social Security Reform and Investment in Education: Is There Scope for a Pareto Improvement?," Economica, London School of Economics and Political Science, vol. 73(290), pages 299-319, May.
    See citations under working paper version above.
  24. Marko Köthenbürger, 2005. "Leviathans, federal transfers, and the cartelization hypothesis," Public Choice, Springer, vol. 122(3), pages 449-465, March.
    See citations under working paper version above.
  25. Kothenburger, Marko, 2004. "Tax competition in a fiscal union with decentralized leadership," Journal of Urban Economics, Elsevier, vol. 55(3), pages 498-513, May.
    See citations under working paper version above.
  26. Marko Köthenbürger, 2002. "Tax Competition and Fiscal Equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 391-408, August.

    Cited by:

    1. HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2005. "Fiscal competition, revenue sharing, and policy-induced agglomeration," LIDAM Discussion Papers CORE 2005093, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. Willem Sas, 2017. "Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 817-853, September.
    3. Thiess Buettner & Manuela Krause, 2021. "Fiscal equalization as a driver of tax increases: empirical evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 90-112, February.
    4. Giuseppe Bertola & John Driffill & Harold James & Hans-Werner Sinn & Jan-Egbert Sturm & Ákos Valentinyi, 2014. "Chapter 2: Switzerland: Relic of the Past, Model for the Future?," EEAG Report on the European Economy, CESifo, vol. 0, pages 55-73, February.
    5. Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2013. "Local taxation of global corporations: a simple solution," CEPR Discussion Papers 9350, Centre for Economic Policy Research.
    6. Yannick Bury & Lars P. Feld & Heiko T. Burret, 2024. "Skimming the Achieved? ⸻ Quantifying the Fiscal Incentives of the German Fiscal Equalization Scheme and Its Reforms since 1970," CESifo Working Paper Series 11293, CESifo.
    7. Plachta, Robert C., 2008. "Fiscal Equalisation and the Soft Budget Constraint," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-8, University of Cologne, FiFo Institute for Public Economics.
    8. Egger, Peter & Koethenbuerger, Marko & Smart, Michael, 2010. "Do fiscal transfers alleviate business tax competition? Evidence from Germany," Journal of Public Economics, Elsevier, vol. 94(3-4), pages 235-246, April.
    9. Buettner, Thiess & Hauptmeier, Sebastian & Schwager, Robert, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," ZEW Discussion Papers 06-013, ZEW - Leibniz Centre for European Economic Research.
    10. Köthenbürger, Marko & Egger, Peter & Smart, Michael, 2013. "Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79972, Verein für Socialpolitik / German Economic Association.
    11. Ana B. Ania & Andreas Wagener, 2021. "Laboratory federalism with public funds sharing," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1047-1065, July.
    12. Marcel Gérard & Fernando Ruiz, 2006. "Interjurisdictional Competition for Higher Education and Firms," CESifo Working Paper Series 1719, CESifo.
    13. John Hartwick, 2009. ""reverse" Intergovernmental Transfers Between Regions With Local Public Goods," Working Paper 1221, Economics Department, Queen's University.
    14. Thiess Büttner & Fédéric Holm-Hadulla, 2008. "Fiscal Equalization: The Case of German Municipalities," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 16-20, April.
    15. Matsumoto, Mutsumi & Feehan, James P., 2010. "Capital-tax financing and scale economies in public-input production," Regional Science and Urban Economics, Elsevier, vol. 40(2-3), pages 116-121, May.
    16. Kothenburger, Marko, 2007. "Ex-post redistribution in a federation: Implications for corrective policy," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 481-496, April.
    17. Hauptmeier, Sebastian & Mittermaier, Ferdinand & Rincke, Johannes, 2009. "Fiscal competition over taxes and public inputs - theory and evidence," Working Paper Series 1033, European Central Bank.
    18. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," CESifo Working Paper Series 1865, CESifo.
    19. Christian Kelders & Marko Koethenbuerger, 2010. "Tax incentives in fiscal federalism: an integrated perspective," Canadian Journal of Economics, Canadian Economics Association, vol. 43(2), pages 683-703, May.
    20. Kothenburger, Marko, 2004. "Tax competition in a fiscal union with decentralized leadership," Journal of Urban Economics, Elsevier, vol. 55(3), pages 498-513, May.
    21. Jeffrey Clemens & Stan Veuger, 2023. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Working Papers 31251, National Bureau of Economic Research, Inc.
    22. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
    23. Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2007. "Competing in Taxes and Investment under Fiscal Equalization," CEPR Discussion Papers 6431, Centre for Economic Policy Research.
    24. Hauptmeier, Sebastian, 2007. "The Impact of Fiscal Equalization on Local Expenditure Policies: Theory and Evidence from Germany," ZEW Discussion Papers 07-081, ZEW - Leibniz Centre for European Economic Research.
    25. Riou, Stephane, 2006. "Transfer and tax competition in a system of hierarchical governments," Regional Science and Urban Economics, Elsevier, vol. 36(2), pages 249-269, March.
    26. Ogawa, Hikaru & Wang, Wenming, 2016. "Asymmetric tax competition and fiscal equalization in a repeated game setting," International Review of Economics & Finance, Elsevier, vol. 41(C), pages 1-10.
    27. Edmark, Karin & Ågren, Hanna, 2008. "Identifying strategic interactions in Swedish local income tax policies," Journal of Urban Economics, Elsevier, vol. 63(3), pages 849-857, May.
    28. Thiess Büttner, 2005. "The Incentive Effect of Fiscal Equalization Transfers on Tax Policy," CESifo Working Paper Series 1404, CESifo.
    29. Krause, Manuela & Büttner, Thiess, 2017. "Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168214, Verein für Socialpolitik / German Economic Association.
    30. Hauptmeier, Sebastian & Mittermaier, Ferdinand & Rincke, Johannes, 2012. "Fiscal competition over taxes and public inputs," Regional Science and Urban Economics, Elsevier, vol. 42(3), pages 407-419.
    31. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
    32. David R. Agrawal, 2024. "Limits to Competition: Strategies for Promoting Jurisdictional Cooperation," NBER Chapters, in: Policy Responses to Tax Competition, pages 109-179, National Bureau of Economic Research, Inc.
    33. Weichenrieder, Alfons J. & Busch, Oliver, 2007. "Delayed integration as a possible remedy for the race to the bottom," Journal of Urban Economics, Elsevier, vol. 61(3), pages 565-575, May.
    34. Gordon, Roger H. & Cullen, Julie Berry, 2012. "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, vol. 96(11), pages 1100-1109.
    35. Peter Egger & Marko Koethenbuerger & Michael Smart, 2010. "Electoral rules and incentive effects of fiscal transfers: evidence from Germany," Working Papers 2010/44, Institut d'Economia de Barcelona (IEB).
    36. Marko Köthenbürger, 2004. "Leviathans, Federal Transfers, and the Cartelization Hypothesis," CESifo Working Paper Series 1180, CESifo.
    37. Koethenbuerger, Marko, 2008. "Federal tax-transfer policy and intergovernmental pre-commitment," Regional Science and Urban Economics, Elsevier, vol. 38(1), pages 16-31, January.
    38. Kotsogiannis, Christos & Schwager, Robert, 2008. "Accountability and fiscal equalization," Journal of Public Economics, Elsevier, vol. 92(12), pages 2336-2349, December.
    39. Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2011. "Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany," Economics Working Papers 2011-06, Christian-Albrechts-University of Kiel, Department of Economics.
    40. Sebastian HAUPTMEIER & Johannes RINCKE, 2009. "Tax and Public Input Competition - Evidence from Germany," EcoMod2009 21500038, EcoMod.
    41. Christian Traxler & Andreas Reutter, 2008. "Apportionment, Fiscal Equalization and Decentralized Tax Enforcement," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2008_21, Max Planck Institute for Behavioral Economics.
    42. Bev Dahlby & Ergete Ferede, 2011. "What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 324, March.
    43. Rizzo, Leonzio, 2006. "Local government responsiveness to federal transfers: theory and evidence," MPRA Paper 5373, University Library of Munich, Germany.
    44. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, January.
    45. Buettner, Thiess, 2009. "The contribution of equalization transfers to fiscal adjustment: Empirical results for German municipalities and a US-German comparison," Journal of Comparative Economics, Elsevier, vol. 37(3), pages 417-431, September.
    46. Baskaran, Thushyanthan, 2014. "Identifying local tax mimicking with administrative borders and a policy reform," Journal of Public Economics, Elsevier, vol. 118(C), pages 41-51.
    47. John Leach, 2008. "Equalization Payments in a Bargaining Model of Tax Competition," Department of Economics Working Papers 2008-01, McMaster University.
    48. Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
    49. Thiess Büttner & Fédéric Holm-Hadulla, 2008. "Cities in Fiscal Equalization," CESifo Working Paper Series 2447, CESifo.

Chapters

  1. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization, and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, pages 401-471, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

Books

    Sorry, no citations of books recorded.
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