IDEAS home Printed from https://ideas.repec.org/e/plo148.html
   My authors  Follow this author

Simon Loretz

Personal Details

First Name:Simon
Middle Name:
Last Name:Loretz
Suffix:
RePEc Short-ID:plo148
Terminal Degree:2006 Fakultät für Volkswirtschaft und Statistik; Leopold-Franzens-Universität Innsbruck (from RePEc Genealogy)

Affiliation

(90%) Österreichisches Institut für Wirtschaftsforschung (WIFO)

Wien, Austria
http://www.wifo.ac.at/

: (+43 1) 798 26 01-0
(+43 1) 798 93 86
Arsenal Object 20, A-1030 Wien
RePEc:edi:wifooat (more details at EDIRC)

(5%) Centre for Business Taxation
Saïd Business School
Oxford University

Oxford, United Kingdom
http://www.sbs.ox.ac.uk/tax/

: +44 (0)1865 288800
+44 (0)1865 288805
+44 (0)1865 288800
RePEc:edi:cbtoxuk (more details at EDIRC)

(5%) Institut für Höhere Studien (IHS)

Wien, Austria
http://www.ihs.ac.at/

: ++43 - (0)1 - 599 91 - 0
++43 - (0)1 - 599 91 - 555
Josefstädter Straße 39, 1080 Wien
RePEc:edi:deihsat (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Benesch, Christine & Loretz, Simon & Stadelmann, David & Thomas, Tobias, 2018. "Media coverage and immigration worries: Econometric evidence," DICE Discussion Papers 288, University of Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
  2. Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms," JRC Working Papers on Taxation & Structural Reforms 2016-09, Joint Research Centre (Seville site).
  3. Jordi Jofre-Monseny & Simon Loretz & Valeria Merlo & Daniel J. Wilson, 2016. "Taxation, multinationals and foreign direct investment / Tributación, multinacionales e inversión extranjera directa / Tributació, multinacionals i inversió estrangera directa," IEB Reports ieb_report_2_2016, Institut d'Economia de Barcelona (IEB).
  4. Jungmann, Hendrik & Loretz, Simon, 2016. "On the measurement of investment types: Heterogeneity in corporate tax elasticities," Working Papers in Economics 2016-1, University of Salzburg.
  5. Loretz, Simon & Oberhofer, Harald, 2014. "When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration," Working Papers in Economics 2014-5, University of Salzburg.
  6. Cobham, Alex & Loretz, Simon, 2014. "International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation," Working Papers 11176, Institute of Development Studies, International Centre for Tax and Development.
  7. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
  8. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
  9. Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
  10. Simon Loretz & Socrates Mokkas, 2011. "Evidence for profit shifting with tax sensitive capital stocks," Working Papers 1116, Oxford University Centre for Business Taxation.
  11. Michael P. Devereux & Simon Loretz, 2011. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Working Papers 17576, National Bureau of Economic Research, Inc.
  12. Michael P. Devereux & Simon Loretz, 2010. "Evaluating Neutrality Properties of Corporate Tax Reforms," Working Papers 1007, Oxford University Centre for Business Taxation.
  13. Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2009. "Corporate tax harmonization in the EU," Working Papers 0932, Oxford University Centre for Business Taxation.
  14. Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
  15. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Working Papers 0821, Oxford University Centre for Business Taxation.
  16. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Firm-specific Forward-looking Effective Tax Rates," Working Papers 0811, Oxford University Centre for Business Taxation.
  17. Michael P Devereux & Simon Loretz, 2008. "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers 0812, Oxford University Centre for Business Taxation.
  18. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers 0802, Oxford University Centre for Business Taxation.
  19. Michael P Devereux & Simon Loretz, 2007. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers 0706, Oxford University Centre for Business Taxation.
  20. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006. "Corporate Taxation and Multinational Activity," CESifo Working Paper Series 1773, CESifo Group Munich.

Articles

  1. Simon Loretz, 2015. "Share of the Cold Progression in the Overall Progression of the Austrian Personal Income Tax," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 431-437, May.
  2. Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
  3. Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
  4. Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
  5. Simon Loretz & Padraig Moore, 2013. "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
  6. Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 59-92.
  7. Peter Egger & Simon Loretz, 2010. "Homogeneous Profit Tax Effects for Heterogeneous Firms?," The World Economy, Wiley Blackwell, vol. 33(8), pages 1023-1041, August.
  8. Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij, 2010. "Corporate tax harmonization in the EU," Economic Policy, CEPR;CES;MSH, vol. 25, pages 537-590, July.
  9. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Firm-specific forward-looking effective tax rates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 850-870, December.
  10. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Bilateral effective tax rates and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 822-849, December.
  11. Michael P. Devereux & Simon Loretz, 2008. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Fiscal Studies, Institute for Fiscal Studies, vol. 29(1), pages 1-33, March.
  12. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press, vol. 24(4), pages 639-660, winter.
  13. Simon Loretz, 2007. "Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries," Fiscal Studies, Institute for Fiscal Studies, vol. 28(2), pages 227-249, June.
  14. Simon Loretz, 2005. "Book Reviews," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(2), pages 369-372, July.

Chapters

  1. Michael P. Devereux & Simon Loretz, 2012. "How Would EU Corporate Tax Reform Affect US Investment in Europe?," NBER Chapters,in: Tax Policy and the Economy, Volume 26, pages 59-91 National Bureau of Economic Research, Inc.
  2. Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters,in: Business Taxation (Trans-Atlantic Public Economics Seminar) National Bureau of Economic Research, Inc.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Rankings

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

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 22 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-PBE: Public Economics (16) 2006-10-07 2007-10-20 2008-01-19 2008-07-05 2008-07-20 2008-10-13 2009-04-05 2009-08-08 2009-11-14 2009-12-11 2010-04-17 2010-04-17 2014-02-02 2014-08-20 2014-10-03 2016-07-30. Author is listed
  2. NEP-ACC: Accounting & Auditing (9) 2007-10-20 2010-04-17 2010-04-17 2011-11-14 2014-02-02 2014-08-20 2014-10-03 2016-07-30 2017-01-22. Author is listed
  3. NEP-PUB: Public Finance (9) 2007-10-20 2008-07-05 2009-08-08 2009-12-11 2010-04-17 2010-04-17 2014-08-20 2014-10-03 2016-07-30. Author is listed
  4. NEP-EEC: European Economics (4) 2007-10-20 2008-07-20 2011-11-14 2014-10-03
  5. NEP-EUR: Microeconomic European Issues (4) 2010-04-17 2014-08-20 2014-10-03 2018-05-07
  6. NEP-CMP: Computational Economics (2) 2010-04-17 2017-01-22
  7. NEP-INT: International Trade (2) 2006-10-07 2016-11-06
  8. NEP-MIG: Economics of Human Migration (2) 2018-04-30 2018-05-07
  9. NEP-BEC: Business Economics (1) 2006-10-07
  10. NEP-HME: Heterodox Microeconomics (1) 2018-05-07
  11. NEP-IND: Industrial Organization (1) 2014-11-07
  12. NEP-MIC: Microeconomics (1) 2009-08-08
  13. NEP-SOC: Social Norms & Social Capital (1) 2018-04-30
  14. NEP-URE: Urban & Real Estate Economics (1) 2009-08-08

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Simon Loretz should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.