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Bernd Genser

Personal Details

First Name:Bernd
Middle Name:
Last Name:Genser
Suffix:
RePEc Short-ID:pge66
http://www.wiwi.uni-konstanz.de/genser

Affiliation

Fachbereich Wirtschaftswissenschaften
Universität Konstanz

Konstanz, Germany
http://www.uni-konstanz.de/FuF/wiwi/
RePEc:edi:fwkonde (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books Editorship

Working papers

  1. Bernd Genser & Robert Holzmann, 2020. "Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?," CESifo Working Paper Series 8444, CESifo.
  2. Bernd Genser & Robert Holzmann, 2019. "National Pension Policy and Globalization: A New Approach to Strive for Efficient Portability and Equitable Taxation," Working Paper Series of the Department of Economics, University of Konstanz 2019-04, Department of Economics, University of Konstanz.
  3. Bernd Genser & Robert Holzmann, 2018. "Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility," CESifo Working Paper Series 7423, CESifo.
  4. Bernd Genser, 2018. "A Viable International Tax-Order for Cross-Border Pensions," Working Paper Series of the Department of Economics, University of Konstanz 2018-02, Department of Economics, University of Konstanz.
  5. Bernd Genser & Robert Holzmann, 2016. "The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options," CESifo Working Paper Series 5702, CESifo.
  6. Bernd Genser, 2015. "Towards an International Tax Order for the Taxation of Retirement Income," Working Paper Series of the Department of Economics, University of Konstanz 2015-13, Department of Economics, University of Konstanz.
  7. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser & Dirk Schindler & Gaëtan Nicodème, 2007. "Corporate taxes in the European Union," ULB Institutional Repository 2013/254145, ULB -- Universite Libre de Bruxelles.
  8. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0717, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. Genser, Bernd & Schindler, Dirk, 2007. "Dual income taxation as a stepping stone towards a European corporate income tax," CoFE Discussion Papers 07/05, University of Konstanz, Center of Finance and Econometrics (CoFE).
  10. Haufler, Andreas & Genser, Bernd, 2006. "Editorial note," Munich Reprints in Economics 20386, University of Munich, Department of Economics.
  11. Genser, Bernd & Koskela, Erkki & Poutvaara, Panu, 2006. "Editorial note," Munich Reprints in Economics 20318, University of Munich, Department of Economics.
  12. Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  13. Bernd Genser, 2002. "Coordinating VATs Between EU Member States," CESifo Working Paper Series 648, CESifo.
  14. Genser, Bernd, 2001. "Ist eine duale Einkommensteuer einfacher und gerechter als eine umfassende Einkommensteuer?," CoFE Discussion Papers 01/09, University of Konstanz, Center of Finance and Econometrics (CoFE).
  15. Eggert, Wolfgang & Genser, Bernd, 2000. "Is tax harmonization useful?," CoFE Discussion Papers 00/23, University of Konstanz, Center of Finance and Econometrics (CoFE).
  16. Genser, Bernd & Winker, Peter, 1997. "Measuring the fiscal revenue loss of VAT exemption in commercial banking," Discussion Papers, Series II 342, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  17. Genser, Bernd & Haufler, Andreas, 1997. "On the optimal tax policy mix when consumers and firms are imperfectly mobile," Discussion Papers, Series II 330, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  18. Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
  19. Genser, Bernd & Haufler, Andreas, 1996. "Tax policy and the location decision of firms," Discussion Papers, Series II 306, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  20. 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".
  21. Genser, Bernd, 1995. "Austria's steps towards a dual income tax," Discussion Papers, Series II 288, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  22. Genser, Bernd & Schulze, Günther G., 1995. "Transfer pricing under an origin based VAT system," Discussion Papers, Series II 271, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  23. Genser, Bernd, 1994. "A generalized equivalence property of mixed international VAT regimes," Discussion Papers, Series II 241, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  24. Genser, Bernd & Holzmann, Robert, 1994. "Die österreichische Finanzpolitik vor dem EU-Beitritt," Discussion Papers, Series II 243, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  25. Genser, Bernd & Haufler, Andreas & Sørensen, Peter Birch, 1993. "Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?," Discussion Papers, Series II 212, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  26. Genser, Bernd, 1993. "Ökonomische Aspekte einer Steuerordnung für den europäischen Binnenmarkt," Discussion Papers, Series II 204, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  27. Baumann, Franz & Genser, Bernd, 1993. "Zur tariflichen Umsetzung des steuerlichen Existenzminimums," Discussion Papers, Series II 209, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  28. Genser, Bernd & Holzmann, Robert, 1992. "Bereit für den EWR? Die österreichische Finanzpolitik in den Jahren 1989 und 1990," Discussion Papers, Series II 187, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  29. Genser, Bernd & Schaden, Barbara & Steinhart, Margarita, 1992. "Die Vorschläge des Ruding-Komitees zur Körperschaftsteuerharmonisierung in der Europäischen Gemeinschaft," Discussion Papers, Series II 185, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  30. Genser, Bernd & Weck-Hannemann, Hannelore, 1992. "Fuel taxation in EC counties: A political economy approach," Discussion Papers, Series II 192, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  31. Genser, Bernd, 1991. "Die Messung der Steuerprogression," Discussion Papers, Series I 251, University of Konstanz, Department of Economics.
  32. Chipman, John Somerset & Schneider, Friedrich & Genser, Bernd, 1991. "The payoff of investment in CGE modelling," Discussion Papers, Series II 156, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  33. Genser, Bernd & John, Christoph, 1991. "Reform of the GDR tax system: A blueprint for east European economies?," Discussion Papers, Series II 157, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  34. Genser, Bernd, 1990. "Do international tax relations impede a shift towards expenditure taxation?," Discussion Papers, Series II 108, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  35. Genser, Bernd, 1988. "Is there a need to coordinate fiscal policy among large industrial countries?," Discussion Papers, Series II 73, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  36. Genser, Bernd, 1987. "Measuring the burden of taxation: An index number approach," Discussion Papers, Series I 231, University of Konstanz, Department of Economics.
  37. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.
  38. Bernd Genser & Andreas Haufler & Peter Birch Soerensen, "undated". "Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?," EPRU Working Paper Series 93-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  39. Bernd Genser, "undated". "Patterns of Tax Arbitrage and Decentralized Tax Autonomy," EPRU Working Paper Series 95-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

Articles

  1. Bernd Genser & Robert Holzmann, 2021. "Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility," CESifo Economic Studies, CESifo Group, vol. 67(1), pages 61-77.
  2. Bernd Genser & Robert Holzmann, 2020. "Taxing German Old-age Pensions Fairly and Effciently," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 36-40, January.
  3. Bernd Genser & Robert Holzmann, 2016. "The Taxation of Internationally Portable Pensions: An Introduction to Fiscal Issues and Policy Options," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 24-29, May.
  4. Bernd Genser & Sijbren Cnossen, 2008. "Fiscal Policy in Action," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(4), pages 473-475, December.
  5. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 42(3), pages 116-142, May.
  6. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
  7. Bernd Genser & Erkki Koskela & Panu Poutvaara, 2006. "Editorial Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(3), pages 392-392, September.
  8. Andreas Haufler & Bernd Genser, 2006. "Editorial Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(2), pages 219-219, June.
  9. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 41-47, April.
  10. Homburg Stefan & Rose Manfred & Zöller Daniel & Genser Bernd, 2005. "Thema: Zur Einbindung der Kapitalbesteuerung in ein rationales Steuersystem," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 54(3), pages 305-342, December.
  11. Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 735-752, November.
  12. 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.
  13. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
  14. Genser, Bernd & John, Christoph, 1992. "Reform of the GDR Tax System: A Blueprint for East European Economies?," Public Finance = Finances publiques, , vol. 47(Supplemen), pages 335-348.
  15. A. Bachleitner & B. Genser & R. Meissl & A. Van Der Bellen, 1985. "Abstracts-Résumés-Zusammenfassungen," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 56(3), pages 425-438, July.
  16. A. BACHLEITNER & B. GENSER & A. VAN DER BELLEN & Und R. MEISSL, 1985. "Öffentliche Unternehmen In Österreich," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 56(3), pages 273-286, July.
  17. Genser Bernd & Holzmann Robert, 1983. "Zur Operationalisierung von steuerstatistischem Datenmaterial: Remodelling Tax Return Data for User Purposes," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 198(4), pages 341-361, April.
  18. Bernd Genser & Robert Holzmann, 1981. "Drei Diskussionsbeiträge zur Einkommensteuer"reform" - näher betrachtet," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 7(3), pages 317-328.

Books

  1. Genser, Bernd & Ramser, Hans Jürgen & Stadler, Manfred (ed.), 2011. "Umverteilung und soziale Gerechtigkeit," Wirtschaftswissenschaftliches Seminar Ottobeuren, Mohr Siebeck, Tübingen, edition 1, volume 40, number urn:isbn:9783161509957.

Editorship

  1. FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Rankings

This author is among the top 5% authors according to these criteria:
  1. Closeness measure in co-authorship network
  2. Record of graduates

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 6 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PUB: Public Finance (6) 2008-01-05 2015-05-30 2018-04-02 2019-01-28 2019-11-25 2020-08-17. Author is listed
  2. NEP-AGE: Economics of Ageing (5) 2015-05-30 2018-04-02 2019-01-28 2019-11-25 2020-08-17. Author is listed
  3. NEP-PBE: Public Economics (5) 2008-01-05 2015-05-30 2019-01-28 2019-11-25 2020-08-17. Author is listed
  4. NEP-ACC: Accounting and Auditing (3) 2015-05-30 2018-04-02 2019-01-28
  5. NEP-MIG: Economics of Human Migration (2) 2019-01-28 2019-11-25
  6. NEP-EEC: European Economics (1) 2008-01-05
  7. NEP-EUR: Microeconomic European Issues (1) 2020-08-17
  8. NEP-INT: International Trade (1) 2019-01-28

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