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Sven Stowhase
(Sven Stöwhase)

Personal Details

First Name:Sven
Middle Name:
Last Name:Stowhase
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RePEc Short-ID:pst168
[This author has chosen not to make the email address public]

Affiliation

Fraunhofer Institut für Angewandte Informationstechnologie (Fraunhofer Institute for Applied Information Technology)

http://www.fit.fraunhofer.de/
Germany, Sankt Augustin

Research output

as
Jump to: Working papers Articles

Working papers

  1. Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2018. "A New Measure of Intra-generational Redistribution within PAYG Pension Schemes and its Application to German Micro-data," Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181580, Verein für Socialpolitik / German Economic Association.
  2. Stöwhase, Sven, 2009. "Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany," MPRA Paper 13131, University Library of Munich, Germany.
  3. Tim Krieger & Sven Stöwhase, 2008. "Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008," Working Papers CIE 14, Paderborn University, CIE Center for International Economics.
  4. Katrin Rehdanz & Sven Stoewhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Working Papers FNU-139, Research unit Sustainability and Global Change, Hamburg University, revised Jun 2007.
  5. Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," Center for European, Governance and Economic Development Research Discussion Papers 52, University of Goettingen, Department of Economics.
  6. Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," Center for European, Governance and Economic Development Research Discussion Papers 52, University of Goettingen, Department of Economics.
  7. Stöwhase, Sven, 2005. "Taxes and Multinational Enterprises in the EU," Munich Dissertations in Economics 3925, University of Munich, Department of Economics.
  8. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
  9. Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics 29, University of Munich, Department of Economics.

Articles

  1. Kathrin Gunkelmann & Sven Stöwhase, 2019. "Mitarbeiterkapitalbeteiligungen: Verbreitung und Beteiligungsgrade
    [Employee Capital Participation: Trends and Recent Developments]
    ," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 99(5), pages 359-362, May.
  2. Sven Stöwhase & Teodora Shipanova, 2016. "Seasonal effects in the use of paternity leave in Germany," Economics Bulletin, AccessEcon, vol. 36(1), pages 373-380.
  3. Sven Stöwhase & Martin Teuber, 2014. "Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 94(12), pages 879-886, December.
  4. Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
  5. Judith Flory & Sven Stöwhase, 2012. "MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 5(2), pages 66-73.
  6. Sven Stöwhase, 2011. "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
  7. Stöwhase Sven, 2011. "Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(1), pages 3-23, April.
  8. Wolfgang Eggert & Tim Krieger & Sven Stöwhase, 2010. "Sollte der ermäßigte Mehrwertsteuersatz abgeschafft werden?," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 90(11), pages 742-748, November.
  9. Sven Stöwhase, 2009. "Research Note - Estimating the effects of a major reform in additional child Sven Stöwhasebenefits granted to German low-income households," International Journal of Microsimulation, International Microsimulation Association, vol. 2(2), pages 55-57.
  10. Katrin Rehdanz & Sven Stöwhase, 2008. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 29(3), pages 329-345, September.
  11. Sven Stöwhase, 2008. "Kindergrundfreibetrag als Alternative zum geltenden Recht?," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 88(11), pages 749-753, November.
  12. Sven Stöwhase, 2006. "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 535-558, February.
  13. Sven Stö & Christian Traxler, 2005. "Tax Evasion and Auditing in a Federal Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 515-531, August.
  14. Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.

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. Stöwhase, Sven, 2009. "Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany," MPRA Paper 13131, University Library of Munich, Germany.

    Cited by:

    1. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," Working Papers hal-02365239, HAL.
    2. Mizuki Komura, 2013. "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, vol. 11(2), pages 175-192, June.
    3. Schröder, Melanie & Schmitt, Norma & Heynemann, Britta & Brünn, Claudia, 2013. "Income Taxation and Labor Supply: An Experiment on Couple's Work Effort," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79735, Verein für Socialpolitik / German Economic Association.
    4. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2020. "Inefficient couples: Non-minimization of the tax burden among french cohabiting couples," Working Papers hal-02441177, HAL.
    5. Melanie Schröder & Norma Burow, 2016. "Couple's Labor Supply, Taxes, and the Division of Housework in a Gender-Neutral Lab," Discussion Papers of DIW Berlin 1593, DIW Berlin, German Institute for Economic Research.

  2. Tim Krieger & Sven Stöwhase, 2008. "Diskretionäre rentenpolitische Maßnahmen und die Entwicklung des Rentenwerts in Deutschland von 2003-2008," Working Papers CIE 14, Paderborn University, CIE Center for International Economics.

    Cited by:

    1. Klos, Jonas & Krieger, Tim & Stöwhase, Sven, 2018. "A New Measure of Intra-generational Redistribution within PAYG Pension Schemes and its Application to German Micro-data," Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181580, Verein für Socialpolitik / German Economic Association.

  3. Katrin Rehdanz & Sven Stoewhase, 2007. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Working Papers FNU-139, Research unit Sustainability and Global Change, Hamburg University, revised Jun 2007.

    Cited by:

    1. Michelsen, Carl Christian & Madlener, Reinhard, 2011. "Homeowners' Preferences for Adopting Residential Heating Systems: A Discrete Choice Analysis for Germany," FCN Working Papers 9/2011, E.ON Energy Research Center, Future Energy Consumer Needs and Behavior (FCN).
    2. Michelsen, Carl Christian & Madlener, Reinhard, 2012. "Homeowners' preferences for adopting innovative residential heating systems: A discrete choice analysis for Germany," Energy Economics, Elsevier, vol. 34(5), pages 1271-1283.

  4. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.

    Cited by:

    1. Itaya, Jun-ichi & Okamura, Makoto & Yamaguchi, Chikara, 2014. "Partial tax coordination in a repeated game setting," European Journal of Political Economy, Elsevier, vol. 34(C), pages 263-278.
    2. Chu, Hsun, 2013. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," MPRA Paper 53021, University Library of Munich, Germany, revised Nov 2013.
    3. Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
    4. Tomáš Buus & Jaroslav BRADA, 2010. "Can Profit-shifting be Resolved by Penalization?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(3), pages 56-74.
    5. Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
    6. Wolfgang Eggert & Jun-Ichi Itaya, 2014. "Tax Rate Harmonization, Renegotiation, and Asymmetric Tax Competition for Profits with Repeated Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(5), pages 796-823, October.
    7. Patrice Pieretti & Giuseppe Pulina, 2015. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," CREA Discussion Paper Series 15-13, Center for Research in Economic Analysis, University of Luxembourg.
    8. Hsun Chu & Ching-Chong Lai & Chu-Chuan Cheng, 2015. "Tax Havens, Growth, and Welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 802-823, December.
    9. Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo Group Munich.
    10. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
    11. Libman, Alexander, 2009. "Russian federalism and post-Soviet integration: Divergence of development paths," MPRA Paper 12944, University Library of Munich, Germany.
    12. Libman, Alexander Mikhailovich, 2009. "Эндогенные Границы И Распределение Власти В Федерациях И Международных Сообществах
      [ENDOGENOUS BOUNDARIES AND DISTRIBUTION OF POWER In the Federation]
      ," MPRA Paper 16473, University Library of Munich, Germany.
    13. Troeger, Vera, 2012. "De Facto Capital Mobility, Equality, and Tax Policy in Open Economies," CAGE Online Working Paper Series 84, Competitive Advantage in the Global Economy (CAGE).
    14. Sam Bucovetsky, 2009. "An index of capital tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 727-752, December.
    15. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
    16. Raffaele Miniaci & Paolo Panteghini & Giulia Rivolta, 2018. "The Estimation of Reaction Functions under Tax Competition," CESifo Working Paper Series 6928, CESifo Group Munich.
    17. Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes, 2019. "The effect of international income shifting on the link between real investment and corporate taxation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.

  5. Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics 29, University of Munich, Department of Economics.

    Cited by:

    1. Dischinger, Matthias, 2007. "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics 2029, University of Munich, Department of Economics.
    2. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.

Articles

  1. Sven Stöwhase & Martin Teuber, 2014. "Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 94(12), pages 879-886, December.

    Cited by:

    1. Maximilian Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke & Maximilian Joseph Blömer, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.

  2. Judith Flory & Sven Stöwhase, 2012. "MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 5(2), pages 66-73.

    Cited by:

    1. Gijs Dekkers, 2015. "The simulation properties of microsimulation models with static and dynamic ageing – a brief guide into choosing one type of model over the other," International Journal of Microsimulation, International Microsimulation Association, vol. 8(1), pages 97-109.

  3. Sven Stöwhase, 2011. "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
    See citations under working paper version above.
  4. Katrin Rehdanz & Sven Stöwhase, 2008. "Cost Liability and Residential Space Heating Expenditures of Welfare Recipients in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 29(3), pages 329-345, September.
    See citations under working paper version above.
  5. Sven Stöwhase, 2006. "Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 535-558, February.

    Cited by:

    1. Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers 11-18, University of Delaware, Department of Economics.

  6. Sven Stö & Christian Traxler, 2005. "Tax Evasion and Auditing in a Federal Economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 515-531, August.

    Cited by:

    1. Aslim, Erkmen Giray & Neyapti, Bilin, 2017. "Optimal fiscal decentralization: Redistribution and welfare implications," Economic Modelling, Elsevier, vol. 61(C), pages 224-234.
    2. Neyapti, Bilin, 2013. "Fiscal decentralization, fiscal rules and fiscal discipline," Economics Letters, Elsevier, vol. 121(3), pages 528-532.
    3. Chu, Hsun, 2013. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," MPRA Paper 53021, University Library of Munich, Germany, revised Nov 2013.
    4. Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
    5. Werner Güth & Vittoria Levati & Rupert Saugruber, 2005. "Tax morale and (de-)centralization: An experimental study," Public Economics 0511014, University Library of Munich, Germany.
    6. Bönke, Timm & Jochimsen, Beate & Schröder, Carsten, 2011. "Fiscal equalization and regions' (un)willingness-to-tax: Evidence from Germany," Economics Working Papers 2011-06, Christian-Albrechts-University of Kiel, Department of Economics.
    7. Libman, Alexander, 2008. "Endogenous (De)Centralization and the Russian Federalism," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 9(1), pages 23-57.
    8. Trien NGUYEN & Randall M. WIGLE, "undated". "The Skill Dimension of Labour Market Impacts of External Price Shocks: Numerical Calculations From a Canadian Regional Trade Model," EcoMod2009 21500071, EcoMod.
    9. Altemeyer-Bartscher, Martin, 2014. "Fiscal Equalization, Tax Salience, and Tax Competition," IWH Discussion Papers 3/2014, Halle Institute for Economic Research (IWH).
    10. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
    11. Marion, Justin & Muehlegger, Erich, 2018. "Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation," Journal of Public Economics, Elsevier, vol. 160(C), pages 1-13.
    12. Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers 09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    13. 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.
    14. Christian Traxler, 2009. "Voting over taxes: the case of tax evasion," Public Choice, Springer, vol. 140(1), pages 43-58, July.
    15. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
    16. Neyapti, Bilin & Bulut-Cevik, Zeynep Burcu, 2014. "Fiscal efficiency, redistribution and welfare," Economic Modelling, Elsevier, vol. 41(C), pages 375-382.
    17. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
    18. Bilin Neyapti, 2010. "Macroeconomic Institutions and Development," Books, Edward Elgar Publishing, number 12960.
    19. Florian Baumann & Tim Friehe, 2013. "Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement," International Economic Journal, Taylor & Francis Journals, vol. 27(1), pages 97-108, March.
    20. Christian Traxler & Andreas Reutter, 2008. "Apportionment, Fiscal Equalization and Decentralized Tax Enforcement," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2008_21, Max Planck Institute for Research on Collective Goods.

  7. Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
    See citations under working paper version above.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

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 4 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-URE: Urban & Real Estate Economics (2) 2004-12-12 2007-08-14
  2. NEP-ACC: Accounting & Auditing (1) 2006-04-22
  3. NEP-AGE: Economics of Ageing (1) 2018-11-12
  4. NEP-EEC: European Economics (1) 2007-08-14
  5. NEP-EUR: Microeconomic European Issues (1) 2018-11-12
  6. NEP-PBE: Public Economics (1) 2004-12-12

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