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Wolfram F. Richter

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Wolfram F. Richter, 2022. "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series 9556, CESifo.

    Cited by:

    1. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    2. Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.

  2. Wolfram F. Richter, 2021. "Taxing the Residual Profit of Multinational Enterprises: A Critique of Formulaic Apportionment and a Proposal," EconPol Policy Brief 35, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

    Cited by:

    1. Wolfram F. Richter, 2022. "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series 9556, CESifo.

  3. Wolfram F. Richter, 2019. "Aligning profit taxation with value creation," CESifo Working Paper Series 7589, CESifo.

    Cited by:

    1. Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.

  4. Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.

    Cited by:

    1. Liudmila V. Polezharova & Aleksandra M. Krasnobaeva, 2020. "E-Commerce Taxation in Russia: Problems and Approaches," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(2), pages 125-143.

  5. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.

    Cited by:

    1. Wolfram F. Richter, 2018. "Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 7017, CESifo.

  6. Richter, Wolfram F., 2017. "From ability to pay to concepts of equal sacrifice," Center for Mathematical Economics Working Papers 108, Center for Mathematical Economics, Bielefeld University.

    Cited by:

    1. Harashima, Taiji, 2020. "Rethinking the Ability-to-Pay and Equal Sacrifice Principles of Taxation: An Alternative Rationale for a Progressive Income Tax," MPRA Paper 102937, University Library of Munich, Germany.
    2. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
    3. D'Antoni, Massimo, 1999. "Piecewise linear tax functions, progressivity, and the principle of equal sacrifice," Economics Letters, Elsevier, vol. 65(2), pages 191-197, November.
    4. Stanislaw Maciej Kot, 2019. "Deriving The Parameter Of Inequality Aversion From A Parametric Distribution Of Incomes," GUT FME Working Paper Series A 58, Faculty of Management and Economics, Gdansk University of Technology.
    5. John Creedy, 2007. "Policy Evaluation, welfare weights and value judgements: a Reminder," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 10(1), pages 1-15.
    6. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
    7. Robin Jessen & Maria Metzing & Davud Rostam-Afschar, 2017. "Optimal Taxation under Different Concepts of Justness," SOEPpapers on Multidisciplinary Panel Data Research 953, DIW Berlin, The German Socio-Economic Panel (SOEP).
    8. Stanislaw Maciej Kot & Piotr Paradowski, 2022. "The Atlas of Inequality Aversion: Theory and Empirical Evidence from the Luxembourg Income Study Database," LIS Working papers 826, LIS Cross-National Data Center in Luxembourg.
    9. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    10. Luis J. Imedio-Olmedo & Encarnación Macarena Parrado-Gallardo & M.Dolores. Sarrión, 1999. "La tarifa del IRPF y el principio de igualdad de sacrificio," Investigaciones Economicas, Fundación SEPI, vol. 23(2), pages 281-299, May.
    11. Winter Jana Sievers und Simon, 2019. "Migrationsreduktion durch Entwicklungszusammenarbeit? Eine ökonomische Analyse am Beispiel Afrikas," Journal for Markets and Ethics, Sciendo, vol. 7(1), pages 21-34, June.
    12. Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
    13. Martin Fochmann & Martin Jacob, 2011. "Behavioral Explanation of Tax Asymmetries," FEMM Working Papers 110021, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    14. Thibault Gajdos & Bertrand Lhommeau, 2000. "L'attitude à l'égard des inégalités en France à la lumière du système de prélèvements socio-fiscal," Économie et Prévision, Programme National Persée, vol. 142(1), pages 47-65.
    15. John Creedy, 2006. "Evaluating Policy: Welfare Weights And Value Judgements," Department of Economics - Working Papers Series 971, The University of Melbourne.

  7. Richter, Wolfram F., 2013. "Pyrrhussieg bei der Finanzierung der Gesetzlichen Krankenversicherung," IZA Standpunkte 63, Institute of Labor Economics (IZA).

    Cited by:

    1. Augurzky, Boris & Roppel, Ulrich & Schmitz, Hendrik, 2014. "Kehrtwende in der Gesundheitspolitik: Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung," RWI Positionen 59, RWI - Leibniz-Institut für Wirtschaftsforschung.

  8. Richter, Wolfram F., 2013. "Mincer Equation, Power Law of Learning, and Efficient Education Policy," IZA Discussion Papers 7280, Institute of Labor Economics (IZA).

    Cited by:

    1. Bethencourt, Carlos & Kunze, Lars, 2016. "Temptation and the efficient taxation of education and labor," MPRA Paper 75141, University Library of Munich, Germany.

  9. Wolfram F. Richter & Lars Kunze, 2011. "Taxing Human Capital Efficiently when Qualified Labour is Mobile," CESifo Working Paper Series 3366, CESifo.

    Cited by:

    1. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.

  10. Richter, Wolfram F. & Rosenmüller, Joachim, 2010. "Efficient Specialization in Ricardian Production," Ruhr Economic Papers 230, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.

    Cited by:

    1. Rosenmüller, Joachim, 2019. "Cephoids. Minkowski Sums of DeGua Simplices. Theory and Applications," Center for Mathematical Economics Working Papers 629, Center for Mathematical Economics, Bielefeld University.
    2. Wolfram F. Richter, 2017. "Effiziente Spezialisierung in Ricardianischer Produktion: Was lehrt das Beispiel von Tuch und Wein?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(18), pages 21-22, September.
    3. Gabriel Felbermayr & Gabriel J. Felbermayr, 2017. "Ricardo und die neue quantitative Außenhandelstheorie," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(18), pages 23-24, September.

  11. Richter, Wolfram F., 2010. "Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur," IZA Standpunkte 29, Institute of Labor Economics (IZA).

    Cited by:

    1. Bofinger, Peter & Franz, Wolfgang & Schmidt, Christoph M. & Weder di Mauro, Beatrice & Wiegard, Wolfgang, 2010. "Chancen für einen stabilen Aufschwung. Jahresgutachten 2010/11 [Chances for a stable upturn. Annual Report 2010/11]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201011, September.
    2. Kallweit Manuel & Kohlmeier Anabell, 2014. "Zusatzbeiträge in der Gesetzlichen Krankenversicherung / Income-independent Surcharges in German Statutory Health Insurance: Weiterentwicklungsoptionen und ihre finanziellen sowie allokativen Effekte ," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 234(4), pages 490-517, August.
    3. Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung (ed.), 2011. "Herausforderungen des demografischen Wandels. Expertise im Auftrag der Bundesregierung," Occasional Reports / Expertisen, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 75371.

  12. Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.

    Cited by:

    1. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.
    2. Nicholas Lawson, 2014. "Liquidity Constraints, Fiscal Externalities and Optimal Tuition Subsidies Optimal College Tuition Subsidies," AMSE Working Papers 1404, Aix-Marseille School of Economics, France, revised 18 Mar 2014.
    3. Nicholas Lawson, 2014. "Liquidity Constraints, Fiscal Externalities and Optimal Tuition Subsidies," Working Papers halshs-00964527, HAL.

  13. Wolfram F. Richter, 2010. "Efficient Education Policy - A Second-Order Elasticity Rule," CESifo Working Paper Series 2969, CESifo.

    Cited by:

    1. Bethencourt, Carlos & Kunze, Lars, 2016. "Temptation and the efficient taxation of education and labor," MPRA Paper 75141, University Library of Munich, Germany.
    2. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.
    3. Schwager, Robert, 2012. "Student loans in a tiebout model of higher education," University of Göttingen Working Papers in Economics 137, University of Goettingen, Department of Economics.
    4. Richter, Wolfram F., 2013. "Mincer Equation, Power Law of Learning, and Efficient Education Policy," IZA Discussion Papers 7280, Institute of Labor Economics (IZA).
    5. Wolfram F. Richter & Lars Kunze, 2011. "Taxing Human Capital Efficiently when Qualified Labour is Mobile," CESifo Working Paper Series 3366, CESifo.

  14. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.

    Cited by:

    1. Wolfram F. Richter & Kerstin Schneider, 2021. "Education: Optimal choice and efficient policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(2), pages 840-863, May.
    2. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797.
    3. Bethencourt, Carlos & Kunze, Lars, 2016. "Temptation and the efficient taxation of education and labor," MPRA Paper 75141, University Library of Munich, Germany.
    4. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.
    5. Schwager, Robert, 2012. "Student loans in a tiebout model of higher education," University of Göttingen Working Papers in Economics 137, University of Goettingen, Department of Economics.
    6. Richter, Wolfram F., 2013. "Mincer Equation, Power Law of Learning, and Efficient Education Policy," IZA Discussion Papers 7280, Institute of Labor Economics (IZA).

  15. Richter, Wolfram F., 2009. "Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland," IZA Standpunkte 15, Institute of Labor Economics (IZA).

    Cited by:

    1. Friedrich Breyer, 2010. "Gesundheitspolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(1), pages 44-55.

  16. Wolfram F. Richter, 2007. "Efficient Tax Policy Ranks Education Higher than Saving," CESifo Working Paper Series 2106, CESifo.

    Cited by:

    1. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.

  17. Wolfram F. Richter, 2006. "Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-qualified Labour more Heavily than Qualified Labour," CESifo Working Paper Series 1832, CESifo.

    Cited by:

    1. Wolfram F. Richter, 2009. "Taxing Education in Ramsey's Tradition," CESifo Working Paper Series 2586, CESifo.
    2. Wolfram F. Richter, 2007. "Efficient Tax Policy Ranks Education Higher than Saving," CESifo Working Paper Series 2106, CESifo.
    3. Bas Jacobs & A. Lans Bovenberg, 2011. "Optimal Taxation of Human Capital and the Earnings Function," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
    4. Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.

  18. Hendrik Jürges & Wolfram F. Richter & Kerstin Schneider, 2004. "Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality," CESifo Working Paper Series 1296, CESifo.

    Cited by:

    1. Fertig, Michael, 2004. "What Can We Learn From International Student Performance Studies? Some Methodological Remarks," RWI Discussion Papers 23, RWI - Leibniz-Institut für Wirtschaftsforschung.
    2. Jaag, Christian, 2006. "Teacher Incentives," MPRA Paper 340, University Library of Munich, Germany.
    3. Leschnig, Lisa & Schwerdt, Guido & Zigova, Katarina, 2022. "Central exams and adult skills: Evidence from PIAAC," Economics of Education Review, Elsevier, vol. 90(C).
    4. Hendrik Jürges & Kerstin Schneider, 2007. "Fair ranking of teachers," Empirical Economics, Springer, vol. 32(2), pages 411-431, May.
    5. Wößmann, Ludger, 2006. "Bildungspolitische Lehren aus den internationalen Schülertests: Wettbewerb, Autonomie und externe Leistungsüberprüfung," Munich Reprints in Economics 19653, University of Munich, Department of Economics.
    6. Piopiunik, Marc & Schwerdt, Guido & Wößmann, Ludger, 2013. "Central school exit exams and labor-market outcomes," Munich Reprints in Economics 19325, University of Munich, Department of Economics.
    7. Benedikt Langner & Jochen Siller, 2008. "Institutionelle Anreizfaktoren im deutschen Schulsystem: Status quo und Reformoptionen am Beispiel Nordrhein-Westfalens," Otto-Wolff-Institut Discussion Paper Series 03/2008, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.
    8. Woessmann, Ludger, 2007. "Fundamental Determinants of School Efficiency and Equity: German States as a Microcosm for OECD Countries," IZA Discussion Papers 2880, Institute of Labor Economics (IZA).
    9. Himmler, Oliver & Schwager, Robert, 2007. "Double Standards in Educational Standards: Are Disadvantaged Students Being Graded More Leniently?," ZEW Discussion Papers 07-016, ZEW - Leibniz Centre for European Economic Research.
    10. Ludger Wößmann, 2005. "Leistungsfördernde Anreize für das Schulsystem," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(19), pages 18-27, October.
    11. Yi, Pilnam & Kim, Hye Jeong, 2019. "Exploring the relationship between external and internal accountability in education: A cross-country analysis with multi-level structural equation modeling," International Journal of Educational Development, Elsevier, vol. 65(C), pages 1-9.
    12. Hendrik Jürges & Kerstin Schneider & Martin Senkbeil & Claus H. Carstensen, 2009. "Assessment Drives Learning: The Effect of Central Exit Exams on Curricular Knowledge and Mathematical Literacy," CESifo Working Paper Series 2666, CESifo.
    13. Schwager, Robert, 2012. "Grade inflation, social background, and labour market matching," Journal of Economic Behavior & Organization, Elsevier, vol. 82(1), pages 56-66.
    14. Wößmann, Ludger, 2008. "Zentrale Abschlussprüfungen und Schülerleistungen. Individualanalysen anhand von vier internationalen Tests," Munich Reprints in Economics 19668, University of Munich, Department of Economics.
    15. Woessmann Ludger, 2010. "Institutional Determinants of School Efficiency and Equity: German States as a Microcosm for OECD Countries," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 230(2), pages 234-270, April.
    16. Hendrik Jürges & Kerstin Schneider, 2010. "Central exit examinations increase performance... but take the fun out of mathematics," Journal of Population Economics, Springer;European Society for Population Economics, vol. 23(2), pages 497-517, March.
    17. Robert Schwager, 2005. "PISA‐Schock und Hochschulmisere – Hat der deutsche Bildungsföderalismus versagt?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(2), pages 189-205, May.
    18. Fumitoshi Mizutani & Hideo Kozumi & Noriaki Matsushima, 2009. "Does yardstick regulation really work? Empirical evidence from Japan’s rail industry," Journal of Regulatory Economics, Springer, vol. 36(3), pages 308-323, December.
    19. Himmler Oliver & Schwager Robert, 2013. "Double Standards in Educational Standards – Do Schools with a Disadvantaged Student Body Grade More Leniently?," German Economic Review, De Gruyter, vol. 14(2), pages 166-189, May.

  19. Wolfram F. Richter, 2004. "Efficiency Effects of Tax Deductions for Work-Related Expenses," CESifo Working Paper Series 1311, CESifo.

    Cited by:

    1. Tscharaktschiew, Stefan & Hirte, Georg, 2012. "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(2), pages 285-309.
    2. Salvatore Barbaro & Jens Suedekum, 2009. "Voting on income tax exemptions," Public Choice, Springer, vol. 138(1), pages 239-253, January.
    3. Vera Bünnagel, 2013. "Reformbedarf bei der steuerlichen Berücksichtigung von Kinderbetreuungskosten," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(12), pages 846-854, December.
    4. Ciara Whelan & Patrick P. Walsh & Franco Mariuzzo, 2004. "EU merger control in differentiated product industries," Open Access publications 10197/138, School of Economics, University College Dublin.
    5. Wolfram F. Richter, 2006. "Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-qualified Labour more Heavily than Qualified Labour," CESifo Working Paper Series 1832, CESifo.
    6. Santos, Georgina & Behrendt, Hannah & Maconi, Laura & Shirvani, Tara & Teytelboym, Alexander, 2010. "Part I: Externalities and economic policies in road transport," Research in Transportation Economics, Elsevier, vol. 28(1), pages 2-45.
    7. Sachs, Dominik & Köhne, Sebastian, 2020. "Pareto-improving reforms of tax deductions," CEPR Discussion Papers 14999, C.E.P.R. Discussion Papers.
    8. Freund, Florian & Hawranek, Franziska & vom Berge, Philipp & Heuermann, Daniel F., 2015. "The Distributional Effect of Commuting Subsidies - Evidence from Geo-Referenced Data and Large-Scale Policy Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 114560, Verein für Socialpolitik / German Economic Association.
    9. Vidar Christiansen & Odd E. Nygård, 2024. "Tax Treatment of Commuter Cost," CESifo Working Paper Series 11080, CESifo.
    10. Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 45-53.
    11. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    12. Georg Hirte & Stefan Tscharaktschiew, 2011. "Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities," ERSA conference papers ersa11p274, European Regional Science Association.
    13. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
    14. Matthias Wrede, 2006. "Steuerliche Förderung von haushaltsnahen Dienstleistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(02), pages 03-05, January.
    15. Paetzold, Jörg, 2019. "Do commuting subsidies increase commuting distances? Evidence from a Regression Kink Design," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 136-147.
    16. Peter Schwarz, 2017. "Federalism and horizontal equity across Switzerland and Germany: a new rationale for a decentralized fiscal structure," Constitutional Political Economy, Springer, vol. 28(2), pages 97-116, June.
    17. Hirte, Georg & Tscharaktschiew, Stefan, 2013. "Income tax deduction of commuting expenses in an urban CGE study: The case of German cities," Transport Policy, Elsevier, vol. 28(C), pages 11-27.

  20. Konrad, Kai A. & Richter, Wolfram F., 2003. "Zur Berücksichtigung von Kindern bei umlagefinanzierter Alterssicherung [Pay-As-You-Go Financed Social Security and the Role of the Children]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2003-02, WZB Berlin Social Science Center.

    Cited by:

    1. Peter Schimany & Katarína Zigová, 2004. "Attitudes toward Policy on Ageing. Results of the Population Policy Acceptance Survey in Austria," Vienna Yearbook of Population Research, Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna, vol. 2(1), pages 155-174.
    2. Mevis, Dirk & Weddige, Olaf, 2006. "Gefahr erkannt, Gefahr gebannt? Nachhaltigkeitsbilanz der 15. Legislaturperiode des deutschen Bundestages 2002-2005," Discussion Papers 140, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.

  21. Wolfram F. Richter, 2002. "Delaying Integration of Immigrant Labor for the Purpose of Taxation," CESifo Working Paper Series 802, CESifo.

    Cited by:

    1. Dold, Malte & Krieger, Tim, 2019. "The ideological use and abuse of Freiburg's ordoliberalism," Discussion Paper Series 2019-04, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
    2. Alfons J. Weichenrieder & Oliver Busch & Alfons Weichenrieder, 2005. "Artificial Time Inconsistency as a Remedy for the Race to the Bottom (new title: Delayed Integration as a Possible Remedy for the Race to the Bottom)," CESifo Working Paper Series 1637, CESifo.
    3. Hans-Werner Sinn, 2004. "Migration, Social Standards and Replacement Incomes: How to Protect Low-income Workers in the Industrialized Countries Against the Forces of Globalization and Market Integration," NBER Working Papers 10798, National Bureau of Economic Research, Inc.
    4. Vilen Lipatov & Alfons Weichenrieder, 2012. "Optimal income taxation with tax competition," Working Papers 1207, Oxford University Centre for Business Taxation.
    5. Vilen Lipatov & Alfons Weichenrieder, 2015. "Welfare and labor supply implications of tax competition for mobile labor," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(2), pages 457-477, September.
    6. Tim Krieger, 2014. "Public Pensions and Immigration," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(02), pages 10-15, July.
    7. Sinn, Hans-Werner, 2005. "Migration and Social Replacement Incomes: How to Protect Low-IncomeWorkers in the Industrialized Countries against the Forces of Globalizationand Market Integration," Munich Reprints in Economics 937, University of Munich, Department of Economics.
    8. 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.

  22. Richter, Wolfram F., 2002. "Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement," IZA Discussion Papers 490, Institute of Labor Economics (IZA).

    Cited by:

    1. 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.
    2. Silke Uebelmesser, 2004. "Harmonisation of Old-age Security Within the European Union," CESifo Economic Studies, CESifo Group, vol. 50(4), pages 717-743.
    3. Richter, Wolfram F., 2004. "Delaying integration of immigrant labor for the purpose of taxation," Journal of Urban Economics, Elsevier, vol. 55(3), pages 597-613, May.
    4. Poutvaara, Panu, 2006. "Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?," IZA Discussion Papers 2478, Institute of Labor Economics (IZA).
    5. Panu Poutvaara, 2004. "Educating Europe," CESifo Working Paper Series 1114, CESifo.
    6. Hans‐Werner Sinn & Wolfgang Ochel, 2003. "Social Union, Convergence and Migration," Journal of Common Market Studies, Wiley Blackwell, vol. 41(5), pages 869-896, December.

  23. Wolfram F. Richter & Robin Boadway, 2001. "Trading Off Tax Distortion and Tax Evasion," CESifo Working Paper Series 505, CESifo.

    Cited by:

    1. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    2. Gaetano Lisi, 2023. "Tax evasion, tax reward and the optimal fiscal policy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2023(3), pages 309-327.
    3. 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.
    4. Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, Institute of Labor Economics (IZA).
    5. Bernhard Neumärker & Gerald Pech, 2011. "Penalties in the Theory of Equilibrium Tax Evasion: Solving King John’s Problem," Public Finance Review, , vol. 39(1), pages 5-24, January.
    6. María Jesús Freire‐Serén & Judith Panadés, 2008. "Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?," The Economic Record, The Economic Society of Australia, vol. 84(267), pages 486-495, December.
    7. Nico Pestel & Eric Sommer, 2017. "Shifting Taxes from Labor to Consumption: More Employment and more Inequality?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 542-563, September.
    8. Andras Simonovits, 2010. "Tax Morality and Progressive Wage Tax," CERS-IE WORKING PAPERS 1005, Institute of Economics, Centre for Economic and Regional Studies.
    9. Rosella Levaggi, 2006. "Tax evasion and the cost of public sector activities," Working Papers ubs0616, University of Brescia, Department of Economics.
    10. Dhami, Sanjit & Al-Nowaihi, Ali, 2010. "Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory," Journal of Economic Behavior & Organization, Elsevier, vol. 75(2), pages 313-337, August.
    11. Gabriela S. Pantoja & Rodrigo S. Penaloza, 2014. "Tax evasion under behavioral structures," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 15(1), pages 30-40.
    12. Werner Güth & Rupert Sausgruber, 2004. "Tax Morale and Optimal Taxation," CESifo Working Paper Series 1284, CESifo.
    13. I. A. Sokolov & S. G. Belev & O. V. Suchkova, 2021. "How to Ensure Fiscal Sustainability in Russia," Studies on Russian Economic Development, Springer, vol. 32(4), pages 383-390, July.
    14. Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022. "Налоговая Политика В Условиях Санкций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
    15. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.
    16. Neumärker, Bernhard & Pech, Gerald, 2010. "Penalties in the theory of equilibrium tax evasion: Solving King John's problem," The Constitutional Economics Network Working Papers 01-2010, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory.
    17. Fabian Feger & Doina Radulescu & Doina Maria Radulescu, 2018. "Redistribution through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations," CESifo Working Paper Series 7195, CESifo.
    18. Radulescu, Doina & Feger, Fabian, 2017. "One vs. Two Instruments for Redistribution: The Case of Public Utility Pricing," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168138, Verein für Socialpolitik / German Economic Association.
    19. Feger, Fabian & Radulescu, Doina, 2020. "When environmental and redistribution concerns collide: The case of electricity pricing," Energy Economics, Elsevier, vol. 90(C).
    20. Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022. "Tax Policy under Sanctions [Налоговая Политика В Условиях Санкций]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
    21. Richter, Wolfram F., 2007. "Geplante Steuerhinterziehung und ihre effiziente Bestrafung," RWI Materialien 37, RWI - Leibniz-Institut für Wirtschaftsforschung.
    22. Simonovits, András, 2010. "Adómorál és adórendszer [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 481-496.
    23. Gaetano Lisi, 2023. "Tax Audits, Tax Rewards and Labour Market Outcomes," Economies, MDPI, vol. 11(2), pages 1-12, February.
    24. Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 5(1), pages 23-56, June.

  24. Wolfram F. Richter, 2001. "Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance," CESifo Working Paper Series 624, CESifo.

    Cited by:

    1. Alfons J. Weichenrieder & Oliver Busch & Alfons Weichenrieder, 2005. "Artificial Time Inconsistency as a Remedy for the Race to the Bottom (new title: Delayed Integration as a Possible Remedy for the Race to the Bottom)," CESifo Working Paper Series 1637, CESifo.
    2. Richter, Wolfram F., 2004. "Delaying integration of immigrant labor for the purpose of taxation," Journal of Urban Economics, Elsevier, vol. 55(3), pages 597-613, May.
    3. Richter, Wolfram F., 2002. "Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement," IZA Discussion Papers 490, Institute of Labor Economics (IZA).
    4. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
    5. 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.

  25. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.

    Cited by:

    1. Erkki Koskela & Hans‐Werner Sinn & Ronnie Schöb, 2001. "Green Tax Reform and Competitiveness," German Economic Review, Verein für Socialpolitik, vol. 2(1), pages 19-30, February.
    2. Kangoh Lee, 2012. "Why is mobile capital taxed?," Journal of Economics, Springer, vol. 107(2), pages 157-181, October.
    3. Tadashi Morita & Yukiko Sawada & Kazuhiro Yamamoto, 2020. "Subsidy competition and imperfect labor markets," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 698-728, June.
    4. Pauser, Johannes, 2013. "Capital mobility, imperfect labour markets, and the provision of public goods," IAB-Discussion Paper 201309, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    5. Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1480-1503, November.
    6. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    7. Koskela, Erkki & von Thadden, Leopold, 2002. "Optimal factor taxation under wage bargaining: a dynamic perspective," Discussion Paper Series 1: Economic Studies 2002,31, Deutsche Bundesbank.
    8. Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
    9. Manuel Leite–Monteiro & Maurice Marchand & Pierre Pestieau, 2003. "Employment Subsidy with Capital Mobility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 327-344, April.
    10. Sangwha Shin & Sang-Hyun Kim, 2022. "Tax Competition under Imperfect Labor Market," Korean Economic Review, Korean Economic Association, vol. 38, pages 141-166.
    11. Erkki Koskela & Ronnie Schöb, 2002. "Optimal Capital Taxation in Economies with Unionised and Competitive Labour Markets," CESifo Working Paper Series 819, CESifo.
    12. Sven Wehke, 2007. "Union Wages, Hours of Work and the Effectiveness of Partial Coordination Agreements," FEMM Working Papers 07019, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    13. Boeters, Stefan, 2002. "Tax Progressivity and the Trade Union's Fallback-Option," ZEW Discussion Papers 02-15, ZEW - Leibniz Centre for European Economic Research.
    14. Erkki Koskela & Ronnie Schöb, 2000. "Optimal Factor Income Taxation in the Presence of Unemployment," CESifo Working Paper Series 279, CESifo.
    15. Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2016. "Who gains from capital market integration? Tax competition between unionized and non‐unionized countries," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(1), pages 76-110, February.
    16. Ronnie Schöb, 2003. "The Double Dividend Hypothesis of Environmental Taxes: A Survey," Working Papers 2003.60, Fondazione Eni Enrico Mattei.
    17. Richter, Wolfram F. & Schneider, Kerstin, 2003. "Energy taxation: Reasons for discriminating in favor of the production sector," European Economic Review, Elsevier, vol. 47(3), pages 461-476, June.
    18. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.
    19. Ogawa, Hikaru & Sato, Yasuhiro & Tamai, Toshiki, 2006. "A note on unemployment and capital tax competition," Journal of Urban Economics, Elsevier, vol. 60(2), pages 350-356, September.
    20. Arno Riedl & Frans van Winden, 2003. "Input Versus Output Taxation In An Experimental International Economy," Levine's Bibliography 666156000000000277, UCLA Department of Economics.
    21. Aronsson, Thomas & Wehke, Sven, 2006. "Public Goods, Unemployment and Policy Coordination," Umeå Economic Studies 700, Umeå University, Department of Economics.
    22. Kangoh Lee, 2021. "Labor market frictions, capital, taxes and employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1329-1359, December.
    23. Eichner, Thomas & Runkel, Marco, 2009. "Corporate income taxation of multinationals and unemployment," Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 610-620, September.
    24. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
    25. Ulrich Hange, 2003. "Education Policy and Mobility: Some Basic Results," CESifo Working Paper Series 937, CESifo.
    26. Sven Wehke, 2007. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FEMM Working Papers 07010, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    27. Boeters, Stefan, 2001. "Green tax reform and employment: the interaction of profit and factor taxes," ZEW Discussion Papers 01-45, ZEW - Leibniz Centre for European Economic Research.
    28. Thomas Eichner & Thorsten Upmann, 2012. "Labor markets and capital tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 203-215, April.

  26. Richter, Wolfram F., 1991. "The Efficient Allocation of Local Public Factors in Tiebout's Tradition," Economic Research Papers 268498, University of Warwick - Department of Economics.

    Cited by:

    1. Matsumoto, Mutsumi, 2000. "A Tax Competition Analysis of Congestible Public Inputs," Journal of Urban Economics, Elsevier, vol. 48(2), pages 242-259, September.
    2. Lars P. Feld & Horst Zimmermann & Thomas Döring, 2004. "Federalism, Decentralization, and Economic Growth," Marburg Working Papers on Economics 200430, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    3. Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Journal of Public Economics, Elsevier, vol. 66(2), pages 247-274, November.
    4. Hans‐Werner Sinn, 2004. "The New Systems Competition," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 5(1), pages 23-38, February.
    5. Günther G. Schulze & Heinrich W. Ursprung, 1999. "Globalisation of the Economy and the Nation State," The World Economy, Wiley Blackwell, vol. 22(3), pages 295-352, May.
    6. Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
    7. Matsumoto, Mutsumi, 1998. "A note on tax competition and public input provision," Regional Science and Urban Economics, Elsevier, vol. 28(4), pages 465-473, July.
    8. Elisabeth Gugl & George R. Zodrow, 2014. "The Efficiency of “Benefit-Related” Business Taxes," Working Papers 1406, Oxford University Centre for Business Taxation.
    9. Gugl, Elisabeth & Zodrow, George R., 2019. "Tax Competition and the Efficiency of “Benefit-Related†Business Taxes," Working Papers 19-006, Rice University, Department of Economics.
    10. Kunce, Mitch & Shogren, Jason F., 2005. "On interjurisdictional competition and environmental federalism," Journal of Environmental Economics and Management, Elsevier, vol. 50(1), pages 212-224, July.
    11. Brian Cushing & Jacques Poot, 2003. "Crossing boundaries and borders: Regional science advances in migration modelling," Papers in Regional Science, Springer;Regional Science Association International, vol. 83(1), pages 317-338, October.
    12. Carsten Colombier, 2004. "The inefficiency of firm-augmenting public input vs. The inapplicability of provision rules," Public Economics 0410003, University Library of Munich, Germany.
    13. Lars P. Feld & Horst Zimmermann & Thomas Döring, 2003. "Föderalismus, Dezentralität und Wirtschaftswachstum," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 361-377.
    14. Gugle, Elisabeth & Zodrow, George R., 2014. "Tax Competition and the Efficiency of "Benefit-Related" Business Taxes," Working Papers 14-013, Rice University, Department of Economics.
    15. Fuest Clemens & Riphahn Regina, 2001. "Is the Local Business Tax a User Tax? An Empirical Investigation for Germany / Ist die Gewerbesteuer eine Äquivalenzsteuer? Eine empirische Analyse für Deutschland," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(1), pages 14-31, February.
    16. Kersten Kellermann, 2006. "A Note on Intertemporal Fiscal Competition and Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 151-161, May.
    17. Kersten Kellermann, 2004. "Grenzen der Äquivalenzbesteuerung im Systemwettbewerb," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 543-568, December.
    18. Genser, Bernd & Haufler, Andreas, 1995. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Discussion Papers, Series II 283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    19. Peter Josef Stauvermann & Ronald Ravinesh Kumar, 2017. "Modeling economic growth with tourism for small open economies," Metroeconomica, Wiley Blackwell, vol. 68(4), pages 1001-1018, November.
    20. Mitch Kunce, 2023. "Decentralized Pollution Standard Setting with Agglomeration Forces Present in a Model of Specific Firm Mobility," Business & Entrepreneurship Journal, SCIENPRESS Ltd, vol. 12(1), pages 1-3.
    21. Hans-Werner Sinn, 1997. "Deutschland im Steuerwettbewerb (Germany Faces Tax Competition)," CESifo Working Paper Series 132, CESifo.
    22. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
    23. Hans–Werner Sinn, 2002. "Der neue Systemwettbewerb," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 3(4), pages 391-407, November.
    24. Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    25. Richter, Wolfram F. & Wellisch, Dietmar, 1996. "The provision of local public goods and factors in the presence of firm and household mobility," Journal of Public Economics, Elsevier, vol. 60(1), pages 73-93, April.
    26. Berthold, Norbert & Fricke, Holger, 2005. "Föderalismus und Wachstum: Eine vernachlässigte Beziehung," Discussion Paper Series 83, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    27. Buettner, Thiess, 2001. "Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions," ZEW Discussion Papers 01-11, ZEW - Leibniz Centre for European Economic Research.
    28. Stefan Brehm & Jesper Svensson, 2017. "A fragmented environmental state? Analysing spatial compliance patterns for the case of transparency legislation in China," Asia-Pacific Journal of Regional Science, Springer, vol. 1(2), pages 471-493, October.
    29. Roos, Michael W. M., 2004. "Agglomeration and the public sector," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 411-427, July.

  27. Wolfram F. RICHTER & Wolfgang WIEGARD, 1991. "On the Diferrence between Income and Consumption Taxes when the Return to Savings is uncertain," Discussion Papers (REL - Recherches Economiques de Louvain) 1991044, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

    Cited by:

    1. Syed Ahsan & Peter Tsigaris, 1998. "The design of a consumption tax under capital risk," Journal of Economics, Springer, vol. 68(1), pages 53-78, February.
    2. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    3. Wolfram Richter, 1992. "The optimal taxation of risky capital income: An elasticity rule," Journal of Economics, Springer, vol. 55(1), pages 101-111, February.
    4. Schindler, Dirk, 2003. "Optimal Income Taxation with a Risky Asset: The Triple Income Tax," CoFE Discussion Papers 03/11, University of Konstanz, Center of Finance and Econometrics (CoFE).
    5. Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
    6. Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.

  28. Henrik Jacobsen Kleven & Wolfram F. Richter & Peter Birch Sørensen, "undated". "Optimal Taxation with Household Production," EPRU Working Paper Series 99-12, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    2. Thomas,Alastair Geoffrey Arthur, 2024. "VAT Rate Structures in Theory and Practice," Policy Research Working Paper Series 10677, The World Bank.
    3. Henrekson, Magnus & Johansson, Dan, 2010. "Firm Growth, Institutions and Structural Transformation," Ratio Working Papers 150, The Ratio Institute.
    4. Boone, J. & Fredriksson, P. & Holmlund, B. & van Ours, J.C., 2001. "Optimal Unemployment Insurance with Monitoring and Sanctions," Other publications TiSEM 19920bcf-0688-4222-9ae8-9, Tilburg University, School of Economics and Management.
    5. Engstrom, P. & Holmlund, B. & Kolm, A.-S., 2001. "Optimal Taxation in Search Equilibrium with Home Production," Papers 2001:19, Uppsala - Working Paper Series.
    6. Bertil Holmlund, 2001. "Labor Taxation in Search Equilibrium with Home Production," CESifo Working Paper Series 462, CESifo.
    7. Strand,J., 2000. "Tax distortions, household production and black-market work," Memorandum 35/2000, Oslo University, Department of Economics.
    8. Cremer, Helmuth & Gahvari, Firouz, 2014. "Atkinson and Stiglitz theorem in the presence of a household production sector," IDEI Working Papers 831, Institut d'Économie Industrielle (IDEI), Toulouse.
    9. Sam Allgood, 2009. "The Collective Household, Household Production and Efficiency of Marginal Reforms," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(5), pages 749-771, October.
    10. Henrekson, Magnus, 2002. "Entrepreneurship: A Weak Link in the Welfare State," SSE/EFI Working Paper Series in Economics and Finance 518, Stockholm School of Economics, revised 11 Mar 2005.
    11. Doligalski, Pawel; Rojas, Luis E., 2016. "Optimal Redistribution with a Shadow Economy," Economics Working Papers ECO2016/11, European University Institute.
    12. Cristian F. Sepulveda, 2019. "Time-saving Goods, Time Inequalities, and Optimal Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1902, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Erlis Çela, 2015. "Social Media Usage in Albanian Market," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, ejes_v1_i.
    14. Pantelis Kammas & Vassilis Sarantides, 2019. "Democratisation and tax structure in the presence of home production: Evidence from the Kingdom of Greece," Working Papers 2019010, The University of Sheffield, Department of Economics.
    15. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    16. Sachs, Dominik & Köhne, Sebastian, 2020. "Pareto-improving reforms of tax deductions," CEPR Discussion Papers 14999, C.E.P.R. Discussion Papers.
    17. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    18. Junichi Minagawa & Thorsten Upmann, 2018. "Optimal taxation under a consumption target," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(4), pages 663-676, April.
    19. Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," SSE/EFI Working Paper Series in Economics and Finance 560, Stockholm School of Economics.
    20. van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Discussion Paper 2010-01, Tilburg University, Center for Economic Research.
    21. Zhang, Jie & Davies, James & Zeng, Jinli & McDonald, Stuart, 2008. "Optimal taxation in a growth model with public consumption and home production," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 885-896, April.
    22. Apps, Patricia & Rees, Ray, 2015. "Capital Income Taxation and Household Production," IZA Discussion Papers 9607, Institute of Labor Economics (IZA).
    23. Magnus Henrekson & Jesper Roine, 2007. "Promoting Entrepreneurship in the Welfare State," Chapters, in: David B. Audretsch & Isabel Grilo & A. Roy Thurik (ed.), Handbook of Research on Entrepreneurship Policy, chapter 5, Edward Elgar Publishing.
    24. Scharadin, Benjamin, 2022. "The efficacy of the dependent care deduction at maintaining diet quality," Food Policy, Elsevier, vol. 107(C).
    25. Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110521.
    26. Ho Christine, 2019. "Optimal Disability Insurance with Informal Child Care," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 19(2), pages 1-42, April.
    27. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    28. Ismail Baydur & Fatih Yilmaz, 2021. "VAT Treatment of the Financial Services: Implications for the Real Economy," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 53(8), pages 2167-2200, December.
    29. Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 563-584, August.
    30. Michael Firth & Kenneth McKenzie, 2012. "The GST and Financial Services: Pausing for Perspective," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(29), September.
    31. Conny Olovsson, 2014. "Optimal taxation with home production," 2014 Meeting Papers 598, Society for Economic Dynamics.
    32. David Phillips & Ross Warwick & Maya Goldman & Karolina Goraus & Gabriela Inchauste & Tom Harris & Jon Jellema, 2018. "Redistribution via VAT and Cash Transfers: An Assessment in Four Low and Middle Income Countries," Commitment to Equity (CEQ) Working Paper Series 78, Tulane University, Department of Economics.
    33. Kleven, Henrik Jacobsen, 2004. "Optimum taxation and the allocation of time," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 545-557, March.
    34. Richard M. Bird & Michael Smart, 2014. "VAT in a Federal System: Lessons from Canada," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 38-60, December.
    35. Kosonen, Tuomas, 2015. "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, vol. 131(C), pages 87-100.
    36. Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
    37. Ben Lockwood & Erez Yerushalmi, 2019. "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 53(1), pages 21-47, June.
    38. Takuya Obara & Yoshitomo Ogawa, 2020. "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Discussion Paper Series 211, School of Economics, Kwansei Gakuin University, revised Jan 2021.
    39. Boadway, Robin & Gahvari, Firouz, 2006. "Optimal taxation with consumption time as a leisure or labor substitute," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1851-1878, November.
    40. Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2003. "Doing Wonders with an Egg: Optimal Re‐distribution When Households Differ in Market and Non‐Market Abilities," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(3), pages 479-498, July.
    41. Francesca Carta, 2013. "Investing in the youngest: the optimal child care policy," Questioni di Economia e Finanza (Occasional Papers) 180, Bank of Italy, Economic Research and International Relations Area.
    42. Weber, Christian E., 2002. "Household production and complementarity: an example based on Samuelson's coffee-cream-tea paradox," Economics Letters, Elsevier, vol. 75(2), pages 277-282, April.
    43. Cristian F. Sepulveda, 2022. "Time-saving goods, time inequalities and optimal commodity taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 84-109, February.
    44. Ivanic, Maros & Valenzuela, Ernesto & Ludena, Carlos, 2005. "Reduction of global poverty through sector-specific investment," Conference papers 331373, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    45. Michael Smart, 2012. "Departures from Neutrality in Canada's Goods and Services Tax," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(5), February.

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  1. Richter Wolfram F. & Werding Martin, 2020. "Unterschiedliche Lebenserwartungen und Rentenanpassung: Ein Beitrag zur Lösung eines vernachlässigten Verteilungskonflikts," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 21(4), pages 389-402, December.

    Cited by:

    1. Volker Grossmann & Johannes Schünemann & Holger Strulik, 2024. "Fair Pension Policies with Occupation-Specific Ageing," The Economic Journal, Royal Economic Society, vol. 134(663), pages 2835-2875.

  2. Henrik Müller & Wolfram F. Richter, 2017. "Europa am Scheideweg — ein Vorschlag zur politischen Weiterentwicklung [Europe at the Crossroads — a Proposal for Political Progress]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(7), pages 484-489, July.

    Cited by:

    1. Klaus-Dirk Henke, 2020. "Das EU-Budget in der Corona-Krise," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(6), pages 407-410, June.
    2. Michael Broer & Klaus-Dirk Henke & Horst Zimmermann, 2020. "Zur Zukunft der EU-Finanzen nach Corona [The Future of EU Finances After COVID-19]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(12), pages 928-931, December.
    3. Markus Taube & Wolfgang Wiegard & Christoph Kaserer & Daniel Stelter, 2017. "Ten Years After: Eine Bilanz der Finanz- und Weltwirtschaftskrise," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(17), pages 03-16, September.

  3. Wolfram F. Richter, 2016. "Reform der Grundsteuer: Ein Plädoyer für eine wertorientierte und gleichmäßige Besteuerung von Boden und Gebäuden," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(22), pages 22-25, November.

    Cited by:

    1. Maiterth, Ralf & Lutz, Maximilian, 2018. "Grundsteuerreform und Gleichmäßigkeit der Besteuerung," arqus Discussion Papers in Quantitative Tax Research 230, arqus - Arbeitskreis Quantitative Steuerlehre.

  4. Klaus-Dirk Henke & Wolfram Richter, 2013. "Wettbewerbliche Ordnungsdefizite in der Gesetzlichen Krankenversicherung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(04), pages 15-21, March.

    Cited by:

    1. Coenen, Michael & Haucap, Justus, 2014. "Krankenkassen und Leistungserbringer als Wettbewerbsakteure," DICE Ordnungspolitische Perspektiven 54, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    2. Leonard Münstermann, 2016. "Möglichkeiten und Grenzen einer wettbewerblichen Reform der Gesetzlichen Unfallversicherung," Otto-Wolff-Institut Discussion Paper Series 01/2016, Otto-Wolff-Institut für Wirtschaftsordnung, Köln, Deutschland.

  5. Justus Haucap & Michael Mödl & Christoph Schmidt & Nils Moore & Michael Themann & Wolfram Richter & Marcel Fratzscher & Gert Wagner & Werner Güth & Hartmut Kliemt & Willi Koll, 2013. "Entwickeln sich wirtschaftswissenschaftliche Forschung und Politikberatung auseinander?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(8), pages 507-530, August.

    Cited by:

    1. Justus Haucap, 2020. "Wirtschaftswissenschaftliche Politikberatung in Deutschland: Stärken, Schwächen, Optimierungspotenzial," Springer Books, in: Dirk Loerwald (ed.), Ökonomische Erkenntnisse verständlich vermitteln, pages 45-78, Springer.
    2. Haucap, Justus & Thomas, Tobias & Wagner, Gert G., 2015. "Zu wenig Einfluss des ökonomischen Sachverstands? Empirische Befunde zum Einfluss von Ökonomen und anderen Wissenschaftlern auf die Wirtschaftspolitik," DICE Ordnungspolitische Perspektiven 70, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).

  6. Wolfram F. Richter & Joachim Rosenmüller, 2012. "Efficient Specialization in Ricardian Production," German Economic Review, Verein für Socialpolitik, vol. 13(2), pages 117-126, May.
    See citations under working paper version above.
  7. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.

    Cited by:

    1. Pfeiffer, Friedhelm & Stichnoth, Holger, 2018. "Fiskalische und individuelle Nettoerträge und Renditen von Bildungsinvestitionen im jungen Erwachsenenalter," ZEW Discussion Papers 18-043, ZEW - Leibniz Centre for European Economic Research.
    2. Pfeiffer Friedhelm & Stichnoth Holger, 2015. "Fiskalische und individuelle Bildungsrenditen – aktuelle Befunde für Deutschland," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(4), pages 393-411, December.

  8. Wolfram F. Richter, 2011. "Efficient Education Policy - A Second-Order Elasticity Rule," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 1-7, March.
    See citations under working paper version above.
  9. Richter, Wolfram F., 2009. "Taxing education in Ramsey's tradition," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1254-1260, December.
    See citations under working paper version above.
  10. Klaus-Dirk Henke & Wolfram Richter, 2009. "Zur Zukunft des Gesundheitsfonds," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 89(11), pages 727-732, November.

    Cited by:

    1. Coenen, Michael & Haucap, Justus, 2014. "Krankenkassen und Leistungserbringer als Wettbewerbsakteure," DICE Ordnungspolitische Perspektiven 54, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    2. Klaus-Dirk Henke & Wolfram Richter, 2013. "Wettbewerbliche Ordnungsdefizite in der Gesetzlichen Krankenversicherung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(04), pages 15-21, March.
    3. Richter, Wolfram F., 2010. "Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur," IZA Standpunkte 29, Institute of Labor Economics (IZA).

  11. Wolfram F. Richter, 2009. "Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(4), pages 469-479, November.
    See citations under working paper version above.
  12. Wolfram F. Richter, 2009. "Germany goes ahead with Health Vouchers," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 7(03), pages 53-60, October.

    Cited by:

    1. Cirsten Roppel & Ulrich Roppel, 2012. "Arbeitsmarkt- und Sozialpolitik: Das Erreichte nicht in Frage stellen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 65(04), pages 22-30, February.
    2. Hanbali, Hamza & Claassens, Hubert & Denuit, Michel & Dhaene, Jan & Trufin, Julien, 2019. "Once covered, forever covered: The actuarial challenges of the Belgian private health insurance system," LIDAM Reprints ISBA 2019044, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
    3. Alexander Kemnitz, 2013. "A Simple Model of Health Insurance Competition," German Economic Review, Verein für Socialpolitik, vol. 14(4), pages 432-448, November.
    4. Augurzky, Boris & Roppel, Ulrich & Schmitz, Hendrik, 2014. "Kehrtwende in der Gesundheitspolitik: Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung," RWI Positionen 59, RWI - Leibniz-Institut für Wirtschaftsforschung.

  13. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
    See citations under working paper version above.
  14. Hendrik Jürges & Wolfram F. Richter & Kerstin Schneider, 2005. "Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(3), pages 298-326, November.
    See citations under working paper version above.
  15. Wolfram F. Richter & Robin W. Boadway, 2005. "Trading Off Tax Distortion and Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 361-381, August.
    See citations under working paper version above.
  16. Richter, Wolfram F., 2005. "Gesundheitsprämie oder Bürgerversicherung? Ein Kompromissvorschlag," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(11), pages 693-697.

    Cited by:

    1. Wolfram F. Richter, 2009. "Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(4), pages 469-479, November.
    2. Göpffarth Dirk & Henke Klaus-Dirk, 2007. "Finanzierungsreform und Risikostrukturausgleich – Was bleibt vom Ausgleichsverfahren? / Health Care Finance Reform in Germany – Effects on the Risk Adjustment Scheme," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 227(1), pages 27-48, February.
    3. Wolfram F. Richter, 2009. "Germany goes ahead with Health Vouchers," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 7(03), pages 53-60, October.
    4. Augurzky, Boris & Roppel, Ulrich & Schmitz, Hendrik, 2014. "Kehrtwende in der Gesundheitspolitik: Unnötige Abkehr von einer erfolgreichen Reform zur Finanzierung der gesetzlichen Krankenversicherung," RWI Positionen 59, RWI - Leibniz-Institut für Wirtschaftsforschung.
    5. Augurzky, Boris & Göhlmann, Silja & Kambeck, Rainer & Richter, Wolfram F. & Tauchmann, Harald, 2007. "Finanzielle Auswirkungen der Einführung des Gesundheitsfonds auf die Bundesländer," RWI Materialien 35, RWI - Leibniz-Institut für Wirtschaftsforschung.
    6. Doris Pfeiffer & Stefan Greß & Karl-Jürgen Bieback & Volker Ulrich, 2014. "Haushaltssanierung auf Kosten der Krankenkassen: Folgen höhere Sozialabgaben?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(07), pages 03-12, April.

  17. Kai A. Konrad & Wolfram F. Richter, 2005. "Zur Berücksichtigung von Kindern bei umlagefinanzierter Alterssicherung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(1), pages 115-130, February.
    See citations under working paper version above.
  18. Wolfram F. Richter & Peter Bareis & Matthias Wrede & Martin Gasche, 2004. "Ist die Abschaffung der Entfernungspauschale ökonomisch sinnvoll?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(05), pages 5-19, March.

    Cited by:

    1. Frondel, Manuel, 2019. "CO2-Bepreisung in den nicht in den Emissionshandel integrierten Sektoren: Optionen für eine sozial ausgewogene Ausgestaltung," RWI Materialien 130, RWI - Leibniz-Institut für Wirtschaftsforschung.
    2. Frondel, Manuel & Helmers, Viola & Mattauch, Linus & Pahle, Michael & Sommer, Stephan & Schmidt, Christoph M. & Edenhofer, Ottmar, 2021. "Akzeptanz der CO₂-Bepreisung in Deutschland: Evidenz für private Haushalte vor Einführung des CO₂-Preises," RWI Materialien 147, RWI - Leibniz-Institut für Wirtschaftsforschung.
    3. Freund, Florian & Hawranek, Franziska & vom Berge, Philipp & Heuermann, Daniel F., 2015. "The Distributional Effect of Commuting Subsidies - Evidence from Geo-Referenced Data and Large-Scale Policy Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 114560, Verein für Socialpolitik / German Economic Association.
    4. Georg Hirte & Stefan Tscharaktschiew, 2011. "Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities," ERSA conference papers ersa11p274, European Regional Science Association.
    5. Hirte, Georg & Tscharaktschiew, Stefan, 2013. "Income tax deduction of commuting expenses in an urban CGE study: The case of German cities," Transport Policy, Elsevier, vol. 28(C), pages 11-27.

  19. Richter, Wolfram F., 2004. "Delaying integration of immigrant labor for the purpose of taxation," Journal of Urban Economics, Elsevier, vol. 55(3), pages 597-613, May.
    See citations under working paper version above.
  20. Richter, Wolfram F. & Schneider, Kerstin, 2003. "Energy taxation: Reasons for discriminating in favor of the production sector," European Economic Review, Elsevier, vol. 47(3), pages 461-476, June.

    Cited by:

    1. Yasuyuki Sugiyama & Muneyuki Saito, 2008. "Ecological dumping under foreign investment quotas," Discussion Papers in Economics and Business 08-31, Osaka University, Graduate School of Economics.
    2. Bjertnæs, Geir H., 2011. "Avoiding adverse employment effects from electricity taxation in Norway: What does it cost?," Energy Policy, Elsevier, vol. 39(9), pages 4766-4773, September.
    3. Garmann, Sebastian, 2014. "Do government ideology and fragmentation matter for reducing CO2-emissions? Empirical evidence from OECD countries," Ecological Economics, Elsevier, vol. 105(C), pages 1-10.
    4. Chung-Fu Lai, 2016. "Examining the Double Dividend Effect of Energy Tax with the Overlapping Generations Model," International Journal of Energy Economics and Policy, Econjournals, vol. 6(1), pages 53-57.
    5. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
    6. Claudia Kettner-Marx & Daniela Kletzan-Slamanig, 2018. "Carbon Taxes from an Economic Perspective," WIFO Working Papers 554, WIFO.
    7. Copeland, Brian R., 2012. "International trade and green growth," Policy Research Working Paper Series 6235, The World Bank.
    8. Victor Steenbergen & Abhishek Saurav, 2023. "The Effect of Multinational Enterprises on Climate Change," World Bank Publications - Books, The World Bank Group, number 39830.
    9. Adrien Vogt-Shilb & Guy Meunier & Stephane Hallegate, 2013. "Should marginal abatement costs differ across sectors? The effect of low-carbon capital accumulation," CIRED Working Papers hal-02805382, HAL.
    10. Hallegatte, Stephane & Fay, Marianne & Vogt-Schilb, Adrien, 2013. "Green industrial policies : when and how," Policy Research Working Paper Series 6677, The World Bank.
    11. Jean Vasile Andrei & Mihai Mieila & Mirela Panait, 2017. "The impact and determinants of the energy paradigm on economic growth in European Union," PLOS ONE, Public Library of Science, vol. 12(3), pages 1-17, March.
    12. Richard Nahuis & Paul Tang, 2005. "Environmental policy competition and differential tax treatment; a case for tighter coordination?," CPB Discussion Paper 50, CPB Netherlands Bureau for Economic Policy Analysis.
    13. Anger, Niels & Böhringer, Christoph & Lange, Andreas, 2006. "Differentiation of Green Taxes: A Political-Economy Analysis for Germany," ZEW Discussion Papers 06-003, ZEW - Leibniz Centre for European Economic Research.
    14. Yasuyuki Sugiyama & Muneyuki Saito, 2009. "Ecological dumping under foreign investment quotas," Journal of Economics, Springer, vol. 98(2), pages 137-153, November.
    15. Geir H. Bjertnæs, 2005. "Avoiding Adverse Employment Effects from Energy Taxation: What does it cost?," Discussion Papers 432, Statistics Norway, Research Department.

  21. Wolfram Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(3), pages 245-262, May.
    See citations under working paper version above.
  22. Kleven, Henrik Jacobsen & Richter, Wolfram F & Sorensen, Peter Birch, 2000. "Optimal Taxation with Household Production," Oxford Economic Papers, Oxford University Press, vol. 52(3), pages 584-594, July.
    See citations under working paper version above.
  23. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.

    Cited by:

    1. Wolfgang Eggert & Bernd Genser, 2001. "Is Tax Harmonization Useful?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 511-527, August.
    2. Ben Sopranzetti & Yue Ma, 2020. "China’s VAT Tax Reform: A Boon for the Economy or an Opportunity for Moral Hazard?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-15, March.
    3. Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.

  24. Peter Gottfried & Wolfram Richter, 1999. "The Tax Unit and Household Production: Comment," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 404-409, April.

    Cited by:

    1. Matthias Doepke & Anne Hannusch & Fabian Kindermann & Michèle Tertilt, 2022. "The Economics of Fertility: A New Era," Working Papers 2022-012, Human Capital and Economic Opportunity Working Group.
    2. Corneo, Giacomo, 2011. "A note on the taxation of couples under income uncertainty," Discussion Papers 2011/16, Free University Berlin, School of Business & Economics.
    3. LaLumia, Sara, 2008. "The effects of joint taxation of married couples on labor supply and non-wage income," Journal of Public Economics, Elsevier, vol. 92(7), pages 1698-1719, July.
    4. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects," SOEPpapers on Multidisciplinary Panel Data Research 613, DIW Berlin, The German Socio-Economic Panel (SOEP).
    5. Alesina, Alberto & Ichino, Andrea & Karabarbounis, Loukas, 2007. "Gender Based Taxation and the Division of Family Chores," IZA Discussion Papers 3233, Institute of Labor Economics (IZA).
    6. Mizuki Komura, 2013. "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, vol. 11(2), pages 175-192, June.
    7. Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2001. "On the Optimality of Joint Taxation with Household Production," CESifo Working Paper Series 605, CESifo.
    8. Volker Meier & Helmut Rainer, 2010. "On the Optimality of Joint Taxation for Non-Cooperative Couples," CESifo Working Paper Series 3128, CESifo.
    9. John Piggott & John Whalley, 1999. "Reply to Apps/Rees and Gottfried/Richter," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 410-418, April.
    10. Hackmann, Johannes, 2009. "Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting," Working Paper 93/2009, Helmut Schmidt University, Hamburg.

  25. Richter, Wolfram F. & Schneider, Kerstin, 1999. "Competition for stars and audiences: an analysis of alternative institutional settings," European Journal of Political Economy, Elsevier, vol. 15(1), pages 101-121, March.

    Cited by:

    1. Günther G. Schulze, 2003. "Superstars," Chapters, in: Ruth Towse (ed.), A Handbook of Cultural Economics, chapter 54, Edward Elgar Publishing.

  26. Richter, Wolfram F. & Wellisch, Dietmar, 1996. "The provision of local public goods and factors in the presence of firm and household mobility," Journal of Public Economics, Elsevier, vol. 60(1), pages 73-93, April.

    Cited by:

    1. Matsumoto, Mutsumi, 2000. "A Tax Competition Analysis of Congestible Public Inputs," Journal of Urban Economics, Elsevier, vol. 48(2), pages 242-259, September.
    2. Sonia Paty & Tidiane Ly, 2017. "Local taxation and tax base mobility: Evidence from a business tax reform in France," Post-Print halshs-01678783, HAL.
    3. Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo.
    4. Paul Missios & Ida Ferrara & Halis Murat Yildiz, 2011. "Inter-regional Competition, Comparative Advantage, and Environmental Federalism," Working Papers 027, Toronto Metropolitan University, Department of Economics.
    5. Carlianne Patrick, 2014. "The economic development incentives game: an imperfect information, heterogeneous communities approach," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 53(1), pages 137-156, August.
    6. Willem Sas, 2015. "Commuting in a federation: Horizontal and vertical tax externalities revisited," ERSA conference papers ersa15p690, European Regional Science Association.
    7. Thiess Büttner & Eckhard Janeba, 2013. "City Competition for the Creative Class," CESifo Working Paper Series 4417, CESifo.
    8. Ly, Tidiane & Paty, Sonia, 2020. "Local taxation and tax base mobility: Evidence from France," Regional Science and Urban Economics, Elsevier, vol. 82(C).
    9. Huizinga, H.P. & Nielsen, S.B., 1996. "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," Discussion Paper 1996-104, Tilburg University, Center for Economic Research.
    10. Tidiane Ly, 2016. "Sub-metropolitan Tax Competition with Household and Capital Mobility," Working Papers halshs-01349869, HAL.
    11. Zarko Kalamov & Marco Runkel, 2015. "On the Implications of Introducing Cross-Border Loss-Offset in the European Union," CESifo Working Paper Series 5436, CESifo.
    12. Kunce, Mitch & Shogren, Jason F., 2008. "Efficient decentralized fiscal and environmental policy: A dual purpose Henry George tax," Ecological Economics, Elsevier, vol. 65(3), pages 569-573, April.
    13. Teemu Lyytikäinen, 2011. "Tax Competition Among Local Governments: Evidence from a Property Tax Reform in Finland," SERC Discussion Papers 0082, Centre for Economic Performance, LSE.
    14. Fuest, Clemens, 2005. "Economic integration and tax policy with endogenous foreign firm ownership," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1823-1840, September.
    15. Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute of Labor Economics (IZA).
    16. Matsumoto, Mutsumi, 1998. "A note on tax competition and public input provision," Regional Science and Urban Economics, Elsevier, vol. 28(4), pages 465-473, July.
    17. Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
    18. Johannes Becker & Andrea Schneider, 2018. "Taxation of firms with unknown mobility," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(2), pages 202-217, April.
    19. Anton Bondarev & Beat Hintermann & Frank C. Krysiak & Ralph Winkler, 2017. "The Intricacy of Adapting to Climate Change: Flood Protection as a Local Public Goods Game," CESifo Working Paper Series 6382, CESifo.
    20. Wellisch, Dietmar & Wildasin, David E., 1996. "Decentralized income redistribution and immigration," European Economic Review, Elsevier, vol. 40(1), pages 187-217, January.
    21. Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-03134050, HAL.
    22. KEEN, Michael & MARCHAND, Maurice, 1996. "Fiscal Competition and the Pattern of Public Spending," LIDAM Discussion Papers CORE 1996001, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    23. Tidiane Ly & Sonia Paty, 2018. "Local Taxation and Tax Base Mobility: Evidence from the French business tax reform," Working Papers halshs-01812611, HAL.
    24. Kunce, Mitch & Shogren, Jason F., 2005. "On interjurisdictional competition and environmental federalism," Journal of Environmental Economics and Management, Elsevier, vol. 50(1), pages 212-224, July.
    25. Dietmar Wellisch & Jorg Hülshorst, 2000. "A Second-Best Theory of Local Government Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 5-22, February.
    26. 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.
    27. Robert Fenge & Volker Meier, 2001. "Why Cities Should not be Subsidized," CESifo Working Paper Series 546, CESifo.
    28. Krug, B. & Hendrischke, H., 2012. "Market Design in Chinese Market Places," ERIM Report Series Research in Management ERS-2012-021-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    29. Hikaru Ogawa, 2010. "Fiscal Competition among Regional Governments - Tax Competition, Expenditure Competition and Externalities -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 6(1), pages 1-30, February.
    30. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.
    31. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    32. Mihai Mutascu, 2012. "Taxation under media capture," Economics Bulletin, AccessEcon, vol. 32(4), pages 2752-2767.
    33. Kersten Kellermann, 2006. "A Note on Intertemporal Fiscal Competition and Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 151-161, May.
    34. Mutsumi Matsumoto, 2019. "Production inefficiency, cross-ownership and regional tax-range coordination," Economics of Governance, Springer, vol. 20(4), pages 371-388, December.
    35. Mutascu, Mihai & Danuletiu, Dan, 2013. "The literacy impact on tax revenues," Economics Discussion Papers 2013-63, Kiel Institute for the World Economy (IfW Kiel).
    36. Kersten Kellermann, 2004. "Grenzen der Äquivalenzbesteuerung im Systemwettbewerb," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 543-568, December.
    37. Fuest, Clemens & Huber, Bernd, 2006. "Can regional policy in a federation improve economic efficiency?," Munich Reprints in Economics 20331, University of Munich, Department of Economics.
    38. Duranton, Gilles & Deo, Stephane, 1999. "Financing Productive Local Public Goods," Journal of Urban Economics, Elsevier, vol. 45(2), pages 264-286, March.
    39. Askoldas Podviezko & Lyudmila Parfenova & Andrey Pugachev, 2019. "Tax Competitiveness of the New EU Member States," JRFM, MDPI, vol. 12(1), pages 1-19, February.
    40. Mihai Mutascu, 2014. "Influence of climate conditions on tax revenues," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 8(3), September.
    41. Emmanuelle Taugourdeau & Abderrahmane Ziad, 2015. "When Trade Leads to Inefficient Public Good Provision: a Tax competition model," Post-Print hal-01159532, HAL.
    42. Peter Josef Stauvermann & Ronald Ravinesh Kumar, 2017. "Modeling economic growth with tourism for small open economies," Metroeconomica, Wiley Blackwell, vol. 68(4), pages 1001-1018, November.
    43. Mitch Kunce, 2023. "Decentralized Pollution Standard Setting with Agglomeration Forces Present in a Model of Specific Firm Mobility," Business & Entrepreneurship Journal, SCIENPRESS Ltd, vol. 12(1), pages 1-3.
    44. Szarowska, Irena, 2009. "Tax burden and competition in the European Union – Does it change?," MPRA Paper 19934, University Library of Munich, Germany.
    45. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
    46. Dietmar Wellisch, 1995. "Can household mobility solve basic environmental problems?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(2), pages 245-260, August.
    47. Uwe Walz & Dietmar Wellisch, 1996. "Strategic provision of local public inputs for oligopolistic firms in the presence of endogenous location choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(2), pages 175-189, May.
    48. Sven Wehke, 2007. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FEMM Working Papers 07010, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    49. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, December.
    50. T. Daniel Woodbury, 2020. "The provision of infrastructure: benefit–cost criteria for optimizing local governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 552-574, June.
    51. Volker Arnold, 2005. "Competitive Versus Cooperative Federalism: Is a Fiscal Equalization Scheme Necessary from an Allocative Point of View?/ Kompetitiver versus kooperativer Föderalismus: Ist ein horizontaler Finanzausgle," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(3), pages 3-26, June.
    52. Roos, Michael W. M., 2004. "Agglomeration and the public sector," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 411-427, July.
    53. Deng, Yaling & You, Daming & Wang, Jingjing, 2022. "Research on the nonlinear mechanism underlying the effect of tax competition on green technology innovation - An analysis based on the dynamic spatial Durbin model and the threshold panel model," Resources Policy, Elsevier, vol. 76(C).

  27. Kai A. Konrad & Wolfram F. Richter, 1995. "Capital Income Taxation and Risk Spreading with Adverse Selection," Canadian Journal of Economics, Canadian Economics Association, vol. 28(3), pages 617-630, August.

    Cited by:

    1. Larsen, Mona, 2005. "The Effect of the ’92-reform of the Voluntary Early Retirement Pension Program on Retirement Age – A Natural Experiment," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 168-188.
    2. La Cour, Lisbeth & Raimondos-Møller, Pascalis, 2005. "What affects students’ performance? An investigation of the importance of admission characteristics," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 359-379.
    3. Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
    4. Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
    5. Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
    6. Kleven, Henrnik Jacobsen & Kreiner, Claus Thustrup, 2005. "Labor Supply Behavior and the Design of Tax and Transfer Policy," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 321-358.
    7. Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
    8. Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
    9. Andersen, Frits Møller & Karlsson, Kenneth B. & Grinderslev, Dorte & Werner, Morten & Jensen, Trine S., 2005. "Miljømodeller til ADAM," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 26-42.
    10. Sørensen, Christen, 2005. "Velfærdskommissionens analyse af finanspolitisk holdbarhed – før og nu," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 230-242.
    11. Casse, Thorkil, 2005. "Copenhagen Consensus eller Discontent? En kommentar til konferencen i København i maj 2004," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 299-312.
    12. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debatten om fremtidens velfærd - Demografi, velstandsdilemma og makroøkonomiske strategier," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 189-229.
    13. Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
    14. Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
    15. Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
    16. Bentzen, Jan & Smith, Valdemar, 2004. "Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries," Working Papers 04-14, University of Aarhus, Aarhus School of Business, Department of Economics.
    17. Gupta, Nabanita Datta & An, Mark Yuying, 2005. "The Effect of Labour Market Conditions on the Time-to-Completion of Higher Education in Denmark," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 81-103.
    18. Albæk, Karsten, 2005. "Om lærepladsspørgsmålet," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 1-25.
    19. Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
    20. Sørensen, Peter Birch, 2005. "Taxation of shareholder income and the cost of capital in an open economy: theory and applications to the Nordic countries," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 433-447.
    21. Wahl, Jack E. & Broll, Udo, 2007. "Differential Taxation and Corporate Futures-Hedging," Dresden Discussion Paper Series in Economics 06/07, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
    22. Dahl, Christian & Hansen, Henrik & Smidt, John, 2005. "Makroøkonomiske forudsigelser baseret på diffusionsindeks," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 125-152.
    23. Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
    24. Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
    25. Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.

  28. Wellisch, Dietmar & Richter, Wolfram F., 1995. "Internalizing intergenerational externalities by regionalization," Regional Science and Urban Economics, Elsevier, vol. 25(6), pages 685-704, December.

    Cited by:

    1. Federico Trionfetti, 2015. "Public Debt and Economic Geography," Post-Print hal-01457313, HAL.
    2. van 't Veld, Klaas & Shogren, Jason F., 2012. "Environmental federalism and environmental liability," Journal of Environmental Economics and Management, Elsevier, vol. 63(1), pages 105-119.
    3. Ulrich Hange, 2000. "Unfunded Public Pension System in the Presence of Perfect Household Mobility," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 77-88, September.
    4. Kimiko Terai, 2009. "Interregional Disparities in Productivity and the Choice of Fiscal Regime," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(3), pages 383-409, June.
    5. Kimiko Terai, 2008. "Interregional Disparities in Productivity and the Choice of Fiscal Regime," Working Papers 070813, University of California-Irvine, Department of Economics.
    6. Junichi Nagami & Hikaru Ogawa, 2011. "Partial coordination in local debt policies," Applied Economics Letters, Taylor & Francis Journals, vol. 18(18), pages 1785-1787, December.

  29. Richter, Wolfram F., 1994. "The efficient allocation of local public factors in Tiebout's tradition," Regional Science and Urban Economics, Elsevier, vol. 24(3), pages 323-340, June.
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  30. Stefan Homburg & Wolfram Richter, 1993. "Harmonizing public debt and public pension schemes in the European community," Journal of Economics, Springer, vol. 58(1), pages 51-63, December.

    Cited by:

    1. 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.
    2. Homburg, Stefan, 1997. "Old-age Pension Systems: A Theoretical Evaluation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 233-246.
    3. Helmuth Cremer & Catarina Goulão, 2014. "Migration and Social Insurance," Recherches économiques de Louvain, De Boeck Université, vol. 80(1), pages 5-29.
    4. Yvonne Adema & Lex Meijdam & Harrie Verbon, 2009. "The international spillover effects of pension reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 670-696, October.
    5. Kolmar, Martin, 1997. "Optimal intergenerational redistribution and strategic incentives with two countries and endogenous fertility: Theory and application to the European Union," Discussion Papers, Series II 340, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    6. Fenge, Robert & Von Weizsäcker, Jakob, 2010. "Public pension systems and distortions of intra-EU mobility: the Lodge Test," Journal of Pension Economics and Finance, Cambridge University Press, vol. 9(2), pages 263-275, April.
    7. Homburg, Stefan, 1997. "Ursachen und Wirkungen eines zwischenstaatlichen Finanzausgleichs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 61-95.
    8. MARCHAND, Maurice & PESTIEAU, Pierre & PIASER, Gwenaël, 2004. "PAYG pension systems with capital mobility," LIDAM Discussion Papers CORE 2004031, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    9. Arrau, Patricio & Schmidt-Hebbel, Klaus, 1995. "Pensions systems and reform : country experiences and research issues," Policy Research Working Paper Series 1470, The World Bank.
    10. Silke Uebelmesser, 2004. "Harmonisation of Old-age Security Within the European Union," CESifo Economic Studies, CESifo Group, vol. 50(4), pages 717-743.
    11. Demange, Gabrielle, 2008. "Competition between Unfunded Systems: A European Union challenge," CEPREMAP Working Papers (Docweb) 0808, CEPREMAP.
    12. Breyer, Friedrich, 1994. "Leitlinien für eine Systemkorrektur in der Rentenversicherung," Discussion Papers, Series I 274, University of Konstanz, Department of Economics.
    13. Igor Fedotenkov & Lex Meijdam, 2013. "Crisis and Pension System Design in the EU: International Spillover Effects Via Factor Mobility and Trade," De Economist, Springer, vol. 161(2), pages 175-197, June.
    14. Jakob von Weizsäcker, 2008. "Public pensions and intra-EU mobility- an unfinished agenda," Bruegel Working Papers 46, Bruegel.
    15. Doris Geide-Stevenson & Mun S. Ho, 2004. "International labor migration and social security: Analysis of the transition path," Journal of Population Economics, Springer;European Society for Population Economics, vol. 17(3), pages 535-551, August.
    16. Tim Krieger, 2001. "Intergenerational Redistribution and Labor Mobility: A Survey," Departmental Discussion Papers 106, University of Goettingen, Department of Economics.
    17. Tim Krieger, 2014. "Public Pensions and Immigration," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(02), pages 10-15, July.
    18. Wellisch, Dietmar & Richter, Wolfram F., 1995. "Internalizing intergenerational externalities by regionalization," Regional Science and Urban Economics, Elsevier, vol. 25(6), pages 685-704, December.
    19. Kolmar, Martin, 2007. "Beveridge versus Bismarck public-pension systems in integrated markets," Regional Science and Urban Economics, Elsevier, vol. 37(6), pages 649-669, November.
    20. Ulrich Hange, 2000. "Unfunded Public Pension System in the Presence of Perfect Household Mobility," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 77-88, September.
    21. Breyer, Friedrich & Kolmar, Martin, 2002. "Are national pension systems efficient if labor is (im)perfectly mobile?," Journal of Public Economics, Elsevier, vol. 83(3), pages 347-374, March.
    22. Meier, Volker, 2000. "Time preference, international migration, and social security," Munich Reprints in Economics 19190, University of Munich, Department of Economics.
    23. Krieger, Tim, 2005. "Renten und Zuwanderung: Ein Überblick über neue Ergebnisse der Forschung," Arbeitspapiere der Nordakademie 2005-04, Nordakademie - Hochschule der Wirtschaft.
    24. Kolmar, Martin, 2001. "Optimal Intergenerational Redistribution in a Two-Country Model with Endogenous Fertility," Public Choice, Springer, vol. 106(1-2), pages 23-51, January.
    25. Gouveia, Ana, 2010. "The political economy of pension systems under free labor mobility," MPRA Paper 77287, University Library of Munich, Germany.
    26. Igor Fedotenkov, 2014. "Coordination of Pension Systems When Technologies are Different," CESifo Economic Studies, CESifo Group, vol. 60(1), pages 246-256.
    27. Breyer, Friedrich & Kolmar, Martin, 1994. "Does the common labor market imply the need for a European public pension system?," Discussion Papers, Series II 244, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    28. Gabrielle Demange, 2005. "Free Choice of Unfunded Systems: A First Assessment," CESifo Working Paper Series 1398, CESifo.
    29. Homburg, Stefan, 1994. "Anreizwirkungen des deutschen Finanzausgleichs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 51(3), pages 312-330.
    30. Henrik Petersen, Jorn, 1998. "Recent research on public pension systems. A review," Labour Economics, Elsevier, vol. 5(1), pages 91-108, March.
    31. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
    32. Kolmar, Martin, 1999. "Optimale Ansiedlung sozialpolitischer Entscheidungskompetenzen in der Europäischen Union," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 7, number urn:isbn:9783161471254, December.
    33. Wrede, Matthias, 1998. "Pareto efficiency of the pay-as-you-go pension system in a three-period-OLG model," BERG Working Paper Series 27, Bamberg University, Bamberg Economic Research Group.
    34. Beltrametti, Luca & Bonatti, Luigi, 2004. "Does international coordination of pension policies boost capital accumulation?," Journal of Public Economics, Elsevier, vol. 88(1-2), pages 113-129, January.
    35. Hikaru Ogawa & Mitsuhiro Yano, 2007. "Local Public Debt with Overlapping Generations," Economics of Governance, Springer, vol. 8(1), pages 51-59, January.
    36. Junichi Nagami & Hikaru Ogawa, 2011. "Partial coordination in local debt policies," Applied Economics Letters, Taylor & Francis Journals, vol. 18(18), pages 1785-1787, December.
    37. Casarico Alessandra, 2001. "Pension systems in integrated capital markets," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-19, November.
    38. 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.
    39. Tim Krieger, 2002. "Chancen und Risiken für die nationalen Rentensysteme durch internationale Arbeitsmobilität," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 71(2), pages 199-214.
    40. Fedotenkov, I., 2012. "Pensions and ageing in a globalizing world. International spillover effects via trade and factor mobility," Other publications TiSEM 8830bc21-4138-4479-8459-a, Tilburg University, School of Economics and Management.
    41. Kolmar, Martin, 1997. "Zur Effizienz nationaler Sozialversicherungssysteme in der Europäischen Union," Discussion Papers, Series II 341, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

  31. Wolfram Richter, 1993. "Intergenerational risk sharing and social security in an economy with land," Journal of Economics, Springer, vol. 58(1), pages 91-103, December.

    Cited by:

    1. Andreas Wagener, 2001. "On Intergenerational Risk Sharing within Social Security Schemes," CESifo Working Paper Series 499, CESifo.
    2. Barbie, Martin & Hagedorn, Marcus & Kaul, Ashok, 2000. "Dynamic Efficiency and Pareto Optimality in a Stochastic OLG Model with Production and Social Security," Bonn Econ Discussion Papers 8/2000, University of Bonn, Bonn Graduate School of Economics (BGSE).
    3. Syed Ahsan & Peter Tsigaris, 1998. "The design of a consumption tax under capital risk," Journal of Economics, Springer, vol. 68(1), pages 53-78, February.
    4. Voigtländer Michael & Henman Barbara, 2005. "Vorschläge für eine konstitutionell begründete Rentenreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 54(2), pages 160-176, August.
    5. Arrau, Patricio & Schmidt-Hebbel, Klaus, 1995. "Pensions systems and reform : country experiences and research issues," Policy Research Working Paper Series 1470, The World Bank.
    6. Homburg, Stefan, 2014. "Overaccumulation, Public Debt, and the Importance of Land," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100431, Verein für Socialpolitik / German Economic Association.
    7. Julia, Knolle, 2014. "An Empirical Comparison of Interest and Growth Rates," MPRA Paper 59520, University Library of Munich, Germany.
    8. Homburg, Stefan, 2017. "A Study in Monetary Macroeconomics," OUP Catalogue, Oxford University Press, number 9780198807537, Decembrie.
    9. Debora Kusmerski Bilard, 2008. "Optimal Sharing of Labor Productivity Risks and Mix of Pay-As-You-Go and Savings," Tinbergen Institute Discussion Papers 08-066/1, Tinbergen Institute, revised 09 Aug 2012.
    10. Friedrich Breyer, 2000. "Kapitaldeckungs‐ versus Umlageverfahren," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(4), pages 383-405, November.
    11. Henrik Petersen, Jorn, 1998. "Recent research on public pension systems. A review," Labour Economics, Elsevier, vol. 5(1), pages 91-108, March.
    12. Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
    13. Nils Hauenschild, 2000. "Pareto-Improving Transition from Pay-as-you-goto Fully Funded Social Security under Uncertain Incomes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 39-62, September.

  32. Wolfram Richter, 1992. "The optimal taxation of risky capital income: An elasticity rule," Journal of Economics, Springer, vol. 55(1), pages 101-111, February.

    Cited by:

    1. Clemens Fuest & Bernd Huber, 2000. "The Optimal Taxation of Dividends in a Small Open Economy," CESifo Working Paper Series 348, CESifo.
    2. Schindler, Dirk, 2003. "Optimal Income Taxation with a Risky Asset: The Triple Income Tax," CoFE Discussion Papers 03/11, University of Konstanz, Center of Finance and Econometrics (CoFE).
    3. Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.

  33. Homburg, Stefan & Richter, Wolfram, 1990. "Eine effizienzorientierte Reform der GRV," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 183-191.

    Cited by:

    1. Homburg, Stefan, 1997. "Old-age Pension Systems: A Theoretical Evaluation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 233-246.
    2. Ulrich van Suntum, "undated". "A way out of pay-as-you-go without a double burden," Working Papers 200105, Institute of Spatial and Housing Economics, Munster Universitary.
    3. Breyer, Friedrich & Straub, Martin, 1991. "Welfare effects of unfunded pension systems when labor supply is endogenous," Discussion Papers, Series I 252, University of Konstanz, Department of Economics.
    4. Hans-Werner Sinn, 2000. "Why a Funded Pension System is Needed and Why It is Not Needed," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 389-410, August.
    5. Kifmann Mathias & Nell Martin, 2014. "Fairer Systemwettbewerb zwischen gesetzlicher und privater Krankenversicherung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(1), pages 75-87, February.
    6. Breyer, Friedrich, 1994. "Leitlinien für eine Systemkorrektur in der Rentenversicherung," Discussion Papers, Series I 274, University of Konstanz, Department of Economics.
    7. Bernd Raffelhüschen, 1993. "Funding social security through Pareto-optimal conversion policies," Journal of Economics, Springer, vol. 58(1), pages 105-131, December.
    8. Robert Fenge & Jakob von Weizsäcker, 1999. "To what Extent are Public Pensions Pareto-improving? On the Interaction of Means Tested Basic Income and Public Pensions," CESifo Working Paper Series 197, CESifo.
    9. Weizsäcker, Robert K. von & Wigger, Berthold U., 2001. "Rentenfinanzierung und intergenerationelle Gerechtigkeit : Eine wachstumstheoretische Perspektive," Discussion Papers 606, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    10. Brunner, Johann K., 1996. "Transition from a pay-as-you-go to a fully funded pension system: The case of differing individuals and intragenerational fairness," Journal of Public Economics, Elsevier, vol. 60(1), pages 131-146, April.
    11. Georg Hirte, 2003. "The Political Feasibility of Privatizing Old‐Age Insurance," Scottish Journal of Political Economy, Scottish Economic Society, vol. 50(4), pages 507-525, September.
    12. Robert Fenge & Jakob Weizsäcker, 2001. "Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 637-652, August.
    13. Mathias Kifmann, 2001. "Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung," Discussion Papers of DIW Berlin 251, DIW Berlin, German Institute for Economic Research.
    14. Stefan Homburg & Wolfram Richter, 1993. "Harmonizing public debt and public pension schemes in the European community," Journal of Economics, Springer, vol. 58(1), pages 51-63, December.
    15. Robert Fenge & Silke Uebelmesser & Martin Werding, 2006. "On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(1), pages 68-107, March.
    16. Eisen, Roland, 2000. "(Partial) privatization social security: The Chilean model - a lesson to follow?," CFS Working Paper Series 2000/13, Center for Financial Studies (CFS).
    17. Roland Demmel & Christian Keuschnigg, 2000. "Funded Pensions and Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 22-38, September.
    18. Homburg, Stefan, 1997. "Kapitaldeckung als praktikable Leitidee," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 61-85.
    19. Klaus Beckmann, 2000. "A Note on the Tax Rate implicit in Contributions to Pay-as-you-go Public Pension Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 63-76, September.
    20. Marcel Thum & Jakob Von Weisäcker, 2000. "Implizite Einkommensteuer als Messlatte für die aktuellen Rentenreformvorschläge," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(4), pages 453-468, November.
    21. Robert Fenge & Silke Uebelmesser & Martin Werding, 2002. "Second-best Properties of Implicit Social Security Taxes: Theory and Empirical Evidence," CESifo Working Paper Series 743, CESifo.
    22. Berthold U. Wigger, 1999. "Public Pensions and Growth," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(2), pages 241-241, June.
    23. Wigger, Berthold U., 1999. "Alterssicherung und Wachstum," Discussion Papers 569, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
    24. Kifmann, Mathias & Nell, Martin, 2013. "Fairer Systemwettbewerb zwischen gesetzlicher und privater Krankenversicherung," hche Research Papers 06, University of Hamburg, Hamburg Center for Health Economics (hche).
    25. Robert Fenge & Martin Werding, 2003. "Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement," CESifo Working Paper Series 842, CESifo.
    26. Mathias Kifman & Dirk Schindler, 2001. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-283, May.
    27. Bernd Raffelhüschen, 1993. "Funding social security through Pareto-optimal conversion policies," Journal of Economics, Springer, vol. 7(1), pages 105-131, December.
    28. Friedrich Breyer & Mathias Kifmann, 2004. "The German Retirement Benefit Formula: Drawbacks and Alternatives," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(1), pages 63-82, April.
    29. Borchardt, Katja & Farhauer, Oliver, 2003. "Kapitaldeckung als Antwort auf die demographische Herausforderung?," Discussion Papers 2003/6, Technische Universität Berlin, School of Economics and Management.
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  34. Richter, Wolfram F. & Weimann, Joachim, 1987. "Kinderjahre: Ein Vorschlag zur Rentereform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 67(5), pages 260-262.

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    1. Heiner, E., 1994. "Feedback and memory in kinetic equations of highly excited semiconductors," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 208(2), pages 242-262.
    2. Heiner, E., 1996. "Linear response for systems far off equilibrium," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 223(3), pages 391-412.
    3. Polyakov, D.G. & Shklovskii, B.I., 1993. "Conductivity peaks broadening in the quantum Hall regime," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 200(1), pages 476-482.

  35. Richter, Wolfram F., 1987. "Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation," Journal of Public Economics, Elsevier, vol. 33(3), pages 363-376, August.

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    1. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty and optimal taxation: In defense of commodity taxes," Journal of Public Economics, Elsevier, vol. 56(2), pages 291-310, February.
    2. Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.

  36. Eichhorn, Wolfgang & Funke, Helmut & Richter, Wolfram F., 1984. "Tax progression and inequality of income distribution," Journal of Mathematical Economics, Elsevier, vol. 13(2), pages 127-131, October.

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    1. Oriol Carbonell-Nicolau & Humberto Llavador, 2021. "Elasticity determinants of inequality-reducing income taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
    2. Mitra, Tapan & Ok, Efe A., 1997. "On the Equitability of Progressive Taxation," Journal of Economic Theory, Elsevier, vol. 73(2), pages 316-334, April.
    3. Patrick Moyes & Alain Trannoy, 1999. "Le quotient familial : une structure fiscale cohérente avec le critère de Lorenz relatif," Économie et Prévision, Programme National Persée, vol. 138(2), pages 111-124.
    4. Juan C. Palomino & Juan G. Rodríguez & Raquel Sebastian, 2020. "Wage inequality and poverty effects of lockdown and social distancing in Europe," Documentos de Trabajo del ICAE 2020-03, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    5. N. Gravel & Patrick Moyes, 2008. "Redistributive effects of minimal equal sacrifce taxation," Post-Print hal-00157363, HAL.
    6. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
    7. Chakravarty, Satya R. & Mukherjee, Diganta, 1998. "Optimal subsidy for the poor," Economics Letters, Elsevier, vol. 61(3), pages 313-319, December.
    8. Udo Ebert & Patrick Moyes, 2003. "Proportional Income Taxation and Effective Progressivity," IDEP Working Papers 0309, Institut d'economie publique (IDEP), Marseille, France.
    9. JU, Biung-Ghi & MORENO-TERNERO, Juan D., 2006. "Progressivity, inequality reduction and merging-proofness in taxation," LIDAM Discussion Papers CORE 2006075, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    10. Gravel, Nicolas & Poitevin, Michel, 2006. "The progressivity of equalization payments in federations," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1725-1743, September.
    11. Biung-Ghi Ju & Juan Moreno-Ternero, 2008. "On the equivalence between progressive taxation and inequality reduction," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 30(4), pages 561-569, May.
    12. Alain Trannoy & Rachel Jehanne & Michel Lebreton & Patrick Moyes, 1991. "L'évolution du caractère égalitaire du couple impôt sur le revenu-cotisations sociales sous la cinquième République," Économie et Prévision, Programme National Persée, vol. 98(2), pages 1-19.
    13. Biung-Ghi Ju & Juan Moreno-Ternero, 2011. "Progressive and merging-proof taxation," International Journal of Game Theory, Springer;Game Theory Society, vol. 40(1), pages 43-62, February.
    14. Philippe Bich & Alain Chateauneuf & Caroline Ventura, 2023. "Social tension order: A new approach to inequality reduction," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-04353027, HAL.
    15. Ravallion, Martin & Chen, Shaohua, 2003. "Measuring pro-poor growth," Economics Letters, Elsevier, vol. 78(1), pages 93-99, January.
    16. Ivica Urban, 2017. "Measuring income redistribution: beyond the proportionality standard," Working Papers 427, ECINEQ, Society for the Study of Economic Inequality.
    17. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    18. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    19. Emiliano Álvarez & Marcelo Álvez & Juan Gabriel Brida, 2020. "Impuesto progresivo al ingreso y crecimiento. Abordaje desde la complejidad," Documentos de trabajo 2020008, Banco Central del Uruguay.
    20. Carbonell-Nicolau, Oriol, 2024. "Inequality and bipolarization-reducing mixed taxation," Mathematical Social Sciences, Elsevier, vol. 132(C), pages 128-145.
    21. Ibragimov, Rustam & Ibragimov, Marat, 2007. "Market Demand Elasticity and Income Inequality," Scholarly Articles 2623728, Harvard University Department of Economics.
    22. Claudio Zoli, 2017. "A note on progressive taxation and inequality equivalence," Working Papers 19/2017, University of Verona, Department of Economics.
    23. Oriol Carbonell-Nicolau & Humberto Llavador, 2016. "Inequality Reducing Properties of Progressive Income Tax Schedules: The Case of Endogenous Income," Departmental Working Papers 201603, Rutgers University, Department of Economics.
    24. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.
    25. Satya R. Chakravarty & Palash Sarkar, 2022. "Inequality minimising subsidy and taxation," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 10(1), pages 53-67, May.
    26. Korinek, Anton & Mistiaen, Johan A. & Ravallion, Martin, 2005. "Survey nonresponse and the distribution of income," Policy Research Working Paper Series 3543, The World Bank.
    27. K. Mosler & C. Scheicher, 2008. "Attenuation of relative poverty by taxes and subsidies," Metron - International Journal of Statistics, Dipartimento di Statistica, Probabilità e Statistiche Applicate - University of Rome, vol. 0(3), pages 265-283.
    28. Alain TRANNOY, 2002. "Internet, Literacy and Earnings Inequality," Discussion Papers (REL - Recherches Economiques de Louvain) 2002023, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    29. Luis José Imedio Olmedo, 2012. "Propiedades redistributivas del impuesto lineal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 201(2), pages 93-111, June.
    30. Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
    31. Eugenio Peluso & Alain Trannoy, 2005. "Do redistributive schemes reduce inequality between individuals?," Working Papers 26/2005, University of Verona, Department of Economics.
    32. Ollier, Maxime & De Cara, Stéphane, 2024. "Give and take: An analysis of the distributional consequences of emission tax-and-rebate schemes with an application to greenhouse gas emissions from European agriculture," Ecological Economics, Elsevier, vol. 219(C).
    33. Bolle, Friedel & Liepmann, Hannah & Vogel, Claudia, 2012. "How much social insurance do you want? An experimental study," Journal of Economic Psychology, Elsevier, vol. 33(6), pages 1170-1181.
    34. Oriol Carbonell-Nicolau & Humberto Llavador, 2018. "Further Results on the Inequality Reducing Properties of Income Tax Schedules," Departmental Working Papers 201801, Rutgers University, Department of Economics.

  37. Richter, Wolfram F., 1983. "From ability to pay to concepts of equal sacrifice," Journal of Public Economics, Elsevier, vol. 20(2), pages 211-229, March.
    See citations under working paper version above.
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