IDEAS home Printed from https://ideas.repec.org/f/pko465.html

Sebastian Koehne

Personal Details

First Name:Sebastian
Middle Name:
Last Name:Koehne
Suffix:
In ASCII letters:
RePEc Short-ID:pko465
[This author has chosen not to make the email address public]
Terminal Degree:2010 Abteilung für Volkswirtschaftslehre; Universität Mannheim (from RePEc Genealogy)

Affiliation

Institut für Volkswirtschaftslehre
Christian-Albrechts-Universität Kiel

Kiel, Germany
http://www.vwl.uni-kiel.de/
RePEc:edi:vakiede (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Software

Working papers

  1. Jessen, Lasse J. & Koehne, Sebastian & Nüß, Patrick & Ruhose, Jens, 2024. "Socioeconomic Inequality in Life Expectancy: Perception and Policy Demand," IZA Discussion Papers 16780, IZA Network @ LISER.
  2. Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2024. "Optimal Income Tax Deductions for Mixed Business and Personal Expenditures," CESifo Working Paper Series 11561, CESifo.
  3. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
  4. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-efficient Tax Deductions," CESifo Working Paper Series 7744, CESifo.
  5. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series 7868, CESifo.
  6. Sebastian Koehne & Dominik Sachs, 2016. "Pareto-Efficient Tax Breaks," CESifo Working Paper Series 6147, CESifo.
  7. Sebastian Koehne, 2015. "On the Taxation of Durable Goods," CESifo Working Paper Series 5194, CESifo.
  8. Árpád Ábrahám & Sebastian Koehne & Nicola Pavoni, 2014. "Optimal Income Taxation with Asset Accumulation," CESifo Working Paper Series 5138, CESifo.
  9. Sebastian Koehne & Moritz Kuhn, 2014. "Optimal Taxation in a Habit Formation Economy," CESifo Working Paper Series 4581, CESifo.
  10. Koehne, Sebastian & Kuhn, Moritz, 2013. "Optimal capital taxation for time-nonseparable preferences," MPRA Paper 45203, University Library of Munich, Germany.
  11. Sebastian Koehne & Moritz Kuhn, 2013. "Should Unemployment Insurance be Asset-Tested," CESifo Working Paper Series 4324, CESifo.
  12. Sebastian Koehne & Nicola Pavoni & Arpad Abraham, 2010. "On the First-Order Approach in Principal-Agent Models with Hidden Borrowing and Lending," 2010 Meeting Papers 947, Society for Economic Dynamics.

    repec:ces:ceswps:_10684 is not listed on IDEAS
    repec:ces:ceswps:_10940 is not listed on IDEAS

Articles

  1. Goldin, Jacob & Koehne, Sebastian & Lawson, Nicholas, 2026. "Optimal income tax deductions for mixed business and personal expenditures," Journal of Public Economics, Elsevier, vol. 253(C).
  2. Lasse J. Jessen & Sebastian Köhne & Patrick Nüß & Jens Ruhose, 2024. "Die Wahrnehmung sozialer Ungleichheit in der Lebenserwartung und wie diese die Politikpräferenzen (nicht) beeinflusst," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 77(04), pages 43-48, April.
  3. Spencer Bastani & Sebastian Koehne, 2024. "How Should Consumption Be Taxed?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(3), pages 259-302.
  4. Koehne, Sebastian & Sachs, Dominik, 2022. "Pareto-improving reforms of tax deductions," European Economic Review, Elsevier, vol. 148(C).
  5. Sebastian Koehne, 2018. "On The Taxation Of Durable Goods," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 59(2), pages 825-857, May.
  6. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2016. "Optimal income taxation when asset taxation is limited," Journal of Public Economics, Elsevier, vol. 136(C), pages 14-29.
  7. Sebastian Koehne & Moritz Kuhn, 2015. "Should unemployment insurance be asset-tested?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(3), pages 575-592, July.
  8. Koehne, Sebastian & Kuhn, Moritz, 2015. "Optimal taxation in a habit formation economy," Journal of Public Economics, Elsevier, vol. 122(C), pages 31-39.
  9. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2011. "On the first-order approach in principal-agent models with hidden borrowing and lending," Journal of Economic Theory, Elsevier, vol. 146(4), pages 1331-1361, July.

Software components

  1. Sebastian Koehne & Moritz Kuhn, 2014. "Code and data files for "Should unemployment insurance be asset-tested?"," Computer Codes 13-51, Review of Economic Dynamics.

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.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Köhne, Sebastian & Abraham, Arpad & Pavoni, Nicola, 2014. "Optimal Income Taxation with Asset Accumulation," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100406, Verein für Socialpolitik / German Economic Association.

    Mentioned in:

    1. Optimal Income Taxation with Asset Accumulation
      by Christian Zimmermann in NEP-DGE blog on 2015-03-05 11:42:45
  2. Koehne, Sebastian & Kuhn, Moritz, 2012. "Should unemployment insurance be asset-tested?," MPRA Paper 36973, University Library of Munich, Germany.

    Mentioned in:

    1. Unemployment insurance only for the rich
      by Economic Logician in Economic Logic on 2012-03-15 20:20:00

Working papers

  1. Jessen, Lasse J. & Koehne, Sebastian & Nüß, Patrick & Ruhose, Jens, 2024. "Socioeconomic Inequality in Life Expectancy: Perception and Policy Demand," IZA Discussion Papers 16780, IZA Network @ LISER.

    Cited by:

    1. Ingar Haaland & Christopher Roth & Stefanie Stantcheva & Johannes Wohlfart, 2025. "Understanding Economic Behavior Using Open-Ended Survey Data," ECONtribute Discussion Papers Series 362, University of Bonn and University of Cologne, Germany.
    2. Breyer, Friedrich & Breunig, Christian & Kapteina, Mark & Schwerdt, Guido & Sterba, Maj-Britt, 2025. "Between Beveridge and Bismarck: Preferences for redistribution through public pensions," The Journal of the Economics of Ageing, Elsevier, vol. 31(C).

  2. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.

    Cited by:

    1. Lanterna, Federica & Ricci, Mattia, 2025. "Taxing fairly or failing badly? Reduced VAT rates and redistribution," Economics Letters, Elsevier, vol. 254(C).
    2. Konstantin V. Vekerle & Sergei G. Belev & Sergei G. Sinelnikov-Murylev, 2025. "Progressiveness Assessment of the Value Added Tax in Russia," Population and Economics, ARPHA Platform, vol. 9(4), pages 23-36, October.
    3. Spencer Bastani, 2025. "The marginal value of public funds: a brief guide and application to tax policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 919-956, August.
    4. Bastani, Spencer & Blomquist, Sören & Gahvari, Firouz & Micheletto, Luca & Tayibov, Khayyam, 2025. "Optimal housing taxation with land scarcity and maintenance: A Mirrleesian perspective," European Economic Review, Elsevier, vol. 178(C).
    5. Sergey Belev & Konstantin Vekerle & Sergey Sinelnikov, 2025. "Progressiveness Assessment of the Value Added Tax in Russia," Published Papers ppaper-2025-1509, Gaidar Institute for Economic Policy, revised 2025.
    6. Spencer Bastani, 2023. "The Marginal Cost of Public Funds: A Brief Guide," CESifo Working Paper Series 10322, CESifo.
    7. Spencer Bastani & Daniel Waldenström, 2023. "Taxing the wealthy: the choice between wealth and capital income taxation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 604-616.

  3. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-efficient Tax Deductions," CESifo Working Paper Series 7744, CESifo.

    Cited by:

    1. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.

  4. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series 7868, CESifo.

    Cited by:

    1. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    2. Goldin, Jacob & Koehne, Sebastian & Lawson, Nicholas, 2026. "Optimal income tax deductions for mixed business and personal expenditures," Journal of Public Economics, Elsevier, vol. 253(C).
    3. Bastani, Spencer & Blomquist, Sören & Gahvari, Firouz & Micheletto, Luca & Tayibov, Khayyam, 2025. "Optimal housing taxation with land scarcity and maintenance: A Mirrleesian perspective," European Economic Review, Elsevier, vol. 178(C).
    4. Andrey A. Pugachev, 2023. "Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 22(4), pages 789-813.
    5. Felix J. Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2023. "Pareto‐Improving Tax Reforms and the Earned Income Tax Credit," Econometrica, Econometric Society, vol. 91(3), pages 1077-1103, May.

  5. Sebastian Koehne & Dominik Sachs, 2016. "Pareto-Efficient Tax Breaks," CESifo Working Paper Series 6147, CESifo.

    Cited by:

    1. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020. "Pareto efficient income taxation without single-crossing," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(3), pages 547-594, October.
    2. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2019. "Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 806-834, August.
    3. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2017. "Child Care Subsidies, Quality, and Optimal Income Taxation," CESifo Working Paper Series 6533, CESifo.

  6. Sebastian Koehne, 2015. "On the Taxation of Durable Goods," CESifo Working Paper Series 5194, CESifo.

    Cited by:

    1. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    2. Sebastian Koehne & Dominik Sachs, 2016. "Pareto-Efficient Tax Breaks," CESifo Working Paper Series 6147, CESifo.
    3. Sachs, Dominik & Köhne, Sebastian, 2019. "Pareto-Efficient Tax Deductions," CEPR Discussion Papers 13852, Centre for Economic Policy Research.
    4. K. L. Glen Ueng & Fu-Chuan Lai & Chu-Chuan Cheng & Juin-Jen Chang, 2025. "Tax evasion and consumption indivisibility," Journal of Regulatory Economics, Springer, vol. 68(1), pages 53-83, August.
    5. Lu, Chun-Hui & Ueng, K.L. Glen & Chang, Juin-Jen, 2022. "Consumption indivisibility and the optimal tax mix," Economic Modelling, Elsevier, vol. 112(C).
    6. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    7. Hellwig, Christian, 2021. "Static and Dynamic Mirrleesian Taxation with Non-separable Preferences: A Unified Approach," TSE Working Papers 21-1224, Toulouse School of Economics (TSE).
    8. Francesca Parodi, 2020. "Taxation of Consumption and Labor Income: a Quantitative Approach," Carlo Alberto Notebooks 609, Collegio Carlo Alberto.
    9. Bastani, Spencer & Blomquist, Sören & Gahvari, Firouz & Micheletto, Luca & Tayibov, Khayyam, 2025. "Optimal housing taxation with land scarcity and maintenance: A Mirrleesian perspective," European Economic Review, Elsevier, vol. 178(C).
    10. Sergey Belev & Konstantin Vekerle & Sergey Sinelnikov, 2025. "Progressiveness Assessment of the Value Added Tax in Russia," Published Papers ppaper-2025-1509, Gaidar Institute for Economic Policy, revised 2025.
    11. Koehne, Sebastian & Sachs, Dominik, 2022. "Pareto-improving reforms of tax deductions," European Economic Review, Elsevier, vol. 148(C).
    12. Li, Shiyu & Lin, Shuanglin, 2023. "Housing property tax, economic growth, and intergenerational welfare: The case of China," International Review of Economics & Finance, Elsevier, vol. 83(C), pages 233-251.

  7. Árpád Ábrahám & Sebastian Koehne & Nicola Pavoni, 2014. "Optimal Income Taxation with Asset Accumulation," CESifo Working Paper Series 5138, CESifo.

    Cited by:

    1. Marek Kapicka & Julian Neira, 2015. "Optimal Taxation with Risky Human Capital," Discussion Papers 1504, University of Exeter, Department of Economics.
    2. Koehne, Sebastian & Kuhn, Moritz, 2015. "Optimal taxation in a habit formation economy," Journal of Public Economics, Elsevier, vol. 122(C), pages 31-39.
    3. Koehne, Sebastian & Kuhn, Moritz, 2013. "Optimal capital taxation for time-nonseparable preferences," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79951, Verein für Socialpolitik / German Economic Association.
    4. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2011. "On the first-order approach in principal-agent models with hidden borrowing and lending," Journal of Economic Theory, Elsevier, vol. 146(4), pages 1331-1361, July.
    5. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(4), pages 1219-1249, November.
    6. Rodolfo G. Campos & Iliana Reggio, 2013. "Measurement error in imputation procedures," Working Papers 1322, Banco de España.

  8. Sebastian Koehne & Moritz Kuhn, 2014. "Optimal Taxation in a Habit Formation Economy," CESifo Working Paper Series 4581, CESifo.

    Cited by:

    1. Soldatos, Gerasimos, 2014. "Indirect Tax Incidence under Inelastic Underground Economy Demand," MPRA Paper 64598, University Library of Munich, Germany.
    2. Inge van den Bijgaart, 2018. "Too Slow a Change? Deep Habits, Consumption Shifts and Transitory Tax Policy," CESifo Working Paper Series 6958, CESifo.
    3. Aronsson, Thomas & Schöb, Ronnie, 2017. "Habit Formation and the Pareto-Efficient Provision of Public Goods," Umeå Economic Studies 944, Umeå University, Department of Economics.
    4. Hellwig, Christian, 2021. "Static and Dynamic Mirrleesian Taxation with Non-separable Preferences: A Unified Approach," TSE Working Papers 21-1224, Toulouse School of Economics (TSE).
    5. van den Bijgaart, Inge, 2016. "Essays in environmental economics and policy," Other publications TiSEM 298bee2a-cb08-4173-9fe1-8, Tilburg University, School of Economics and Management.
    6. Luca Spataro & Tommaso Crescioli, 2024. "How much capital should be taxed? A review of the quantitative and empirical literature," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1399-1436, September.
    7. Goerke, Laszlo, 2020. "An Efficiency-Wage Model with Habit Concerns about Wages," IZA Discussion Papers 13454, IZA Network @ LISER.
    8. Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2018. "Tax Evasion on a Social Network," CESifo Working Paper Series 7063, CESifo.
    9. Koeniger, Winfried & Prat, Julien, 2017. "Human Capital and Optimal Redistribution," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168073, Verein für Socialpolitik / German Economic Association.
    10. van den Bijgaart, I.M., 2017. "Too slow a change? Deep habits, consumption shifts and transitory tax," Working Papers in Economics 701, University of Gothenburg, Department of Economics.
    11. Laszlo Goerke, 2021. "Habit formation and wage determination," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(1), pages 61-76, January.
    12. Soldatos, Gerasimos T., 2015. "Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts," MPRA Paper 62470, University Library of Munich, Germany.
    13. Gerasimos T SOLDATOS, 2015. "Indirect Tax Incidence under Inelastic Underground Economy Demand," Journal of Economics and Behavioral Studies, AMH International, vol. 7(3), pages 56-62.
    14. Hyun Park, 2019. "Endogenous Growth and Equilibrium Cycles under Altruistic and Envious Preferences," Korean Economic Review, Korean Economic Association, vol. 35, pages 307-344.

  9. Sebastian Koehne & Moritz Kuhn, 2013. "Should Unemployment Insurance be Asset-Tested," CESifo Working Paper Series 4324, CESifo.

    Cited by:

    1. Guimarães, Luis & Lourenço, Diogo, 2026. "Does incomplete take-up matter? The case of Unemployment Insurance," MPRA Paper 128341, University Library of Munich, Germany.
    2. J. Carter Braxton & Bledi Taska, 2025. "Technological Change and Insuring Job Loss," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 58, October.
    3. Felix Wellschmied, 2021. "The welfare effects of asset mean‐testing income support," Quantitative Economics, Econometric Society, vol. 12(1), pages 217-249, January.
    4. Claudio Michelacci & Hernan Ruffo, 2014. "Optimal Life Cycle Unemployment Insurance," EIEF Working Papers Series 1411, Einaudi Institute for Economics and Finance (EIEF), revised Sep 2014.
    5. Serdar Birinci & Kurt Gerrard See, 2018. "How Should Unemployment Insurance vary over the Business Cycle?," 2018 Meeting Papers 69, Society for Economic Dynamics.
    6. Serdar Birinci & Kurt See, 2019. "Labor Market Responses to Unemployment Insurance: The Role of Heterogeneity," Working Papers 2019-022, Federal Reserve Bank of St. Louis, revised Nov 2021.
    7. Serdar Birinci & Kurt See, 2024. "The Implications of Labor Market Heterogeneity for Unemployment Insurance Design," Working Papers 2024-026, Federal Reserve Bank of St. Louis, revised 01 Sep 2026.
    8. Figueiredo, Ana & Marie, Olivier & Markiewicz, Agnieszka, 2026. "The unequal job security scars of displacement," Journal of Public Economics, Elsevier, vol. 255(C).
    9. Williamson, Stephen D. & Wang, Cheng, 1999. "Moral Hazard, Optimal Unemployment Insurance, and Experience Rating," Working Papers 99-03, University of Iowa, Department of Economics.
    10. J. Carter Braxton & Kyle F. Herkenhoff & Gordon M. Phillips, 2020. "Can the Unemployed Borrow? Implications for Public Insurance," NBER Working Papers 27026, National Bureau of Economic Research, Inc.
    11. Facundo Piguillem & Hernán Ruffo & Nicholas Trachter, 2023. "Unemployment Insurance when the Wealth Distribution Matters," Department of Economics Working Papers 2023_02, Universidad Torcuato Di Tella.
    12. Swapnil Singh, 2018. "Public insurance of married versus single households in the US: trends and welfare consequences," Bank of Lithuania Working Paper Series 54, Bank of Lithuania.
    13. Nicholas Lawson, 2023. "Optimal unemployment policy," Economic Inquiry, Western Economic Association International, vol. 61(3), pages 675-692, July.

  10. Sebastian Koehne & Nicola Pavoni & Arpad Abraham, 2010. "On the First-Order Approach in Principal-Agent Models with Hidden Borrowing and Lending," 2010 Meeting Papers 947, Society for Economic Dynamics.

    Cited by:

    1. Raith, Michael, 2012. "Optimal incentives and the time dimension of performance measurement," Journal of Economic Theory, Elsevier, vol. 147(6), pages 2158-2189.
    2. Bertola, Giuseppe & Koeniger, Winfried, 2010. "Public and Private Insurance with Costly Transactions," CEPR Discussion Papers 8062, Centre for Economic Policy Research.
    3. Tom Krebs & Martin Scheffel, 2016. "Labor Market Institutions and the Cost of Recessions," CESifo Working Paper Series 6262, CESifo.
    4. Arie, Guy, 2016. "Dynamic costs and moral hazard: A duality-based approach," Journal of Economic Theory, Elsevier, vol. 166(C), pages 1-50.
    5. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2016. "Optimal income taxation when asset taxation is limited," Journal of Public Economics, Elsevier, vol. 136(C), pages 14-29.
    6. Ales, Laurence & Maziero, Pricila, 2016. "Non-exclusive dynamic contracts, competition, and the limits of insurance," Journal of Economic Theory, Elsevier, vol. 166(C), pages 362-395.
    7. Marie-Cécile Fagart & Claude Fluet, 2012. "The First-Order Approach when the Cost of Effort is Money," Cahiers de recherche 1220, CIRPEE.
    8. Ligon, Ethan & Schechter, Laura, 2019. "Structural experimentation to distinguish between models of risk sharing with frictions in rural Paraguay," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt6vp5g054, Department of Agricultural & Resource Economics, UC Berkeley.
    9. Krebs, Tom & Scheffel, Martin, 2022. "Optimal Allocations in Growth Models with Private Information," IZA Discussion Papers 15650, IZA Network @ LISER.
    10. Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
    11. Abraham, Arpad & Laczo, Sarolta, 2014. "Efficient risk sharing with limited commitment and storage," Economics Working Papers ECO2014/11, European University Institute.
    12. Sarolta Laczo & Arpad Abraham, 2012. "Efficient Risk Sharing with Limited Commitment and Hidden Saving," 2012 Meeting Papers 680, Society for Economic Dynamics.
    13. Sebastian Koehne, 2015. "On the Taxation of Durable Goods," CESifo Working Paper Series 5194, CESifo.
    14. Wataru Nozawa, 2016. "Failure of the first-order approach in an insurance problem with no commitment and hidden savings," Economics Bulletin, AccessEcon, vol. 36(4), pages 2422-2429.
    15. Abraham, Arpad; Koehne, Sebastian; Pavoni, Nicola, 2014. "Optimal Income Taxation with Asset Accumulation," Economics Working Papers ECO2014/14, European University Institute.
    16. Bertola, Giuseppe & Koeniger, Winfried, 2013. "Hidden insurance in a moral hazard economy," CFS Working Paper Series 2013/25, Center for Financial Studies (CFS).
    17. Rene Kirkegaard, 2015. "Contracting with Private Rewards," Working Papers 1504, University of Guelph, Department of Economics and Finance.
    18. Arpad Abraham & Nicola Pavoni, 2008. "Efficient Allocations with Moral Hazard and Hidden Borrowing and Lending: A Recursive Formulation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(4), pages 781-803, October.
    19. Bertola, Giuseppe & Koeniger, Winfried, 2014. "On the validity of the first-order approach with moral hazard and hidden assets," Economics Letters, Elsevier, vol. 124(3), pages 402-405.
    20. Garrett, Daniel & Dilmé, Francesc, 2020. "Relational Contracts: Public versus Private Savings," CEPR Discussion Papers 14722, Centre for Economic Policy Research.
    21. Edmans, Alex & Gabaix, Xavier & Sadzik, Tomasz & Sannikov, Yuliy, 2010. "Dynamic Incentive Accounts," Working Papers 10-19, University of Pennsylvania, Wharton School, Weiss Center.
    22. Mele, Antonio, 2014. "Repeated moral hazard and recursive Lagrangeans," Journal of Economic Dynamics and Control, Elsevier, vol. 42(C), pages 69-85.
    23. Pietrobon, Davide, 2024. "The dual role of insurance in input use: Mitigating risk versus curtailing incentives," Journal of Development Economics, Elsevier, vol. 166(C).

Articles

  1. Spencer Bastani & Sebastian Koehne, 2024. "How Should Consumption Be Taxed?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(3), pages 259-302.
    See citations under working paper version above.
  2. Koehne, Sebastian & Sachs, Dominik, 2022. "Pareto-improving reforms of tax deductions," European Economic Review, Elsevier, vol. 148(C).
    See citations under working paper version above.
  3. Sebastian Koehne, 2018. "On The Taxation Of Durable Goods," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 59(2), pages 825-857, May.
    See citations under working paper version above.
  4. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2016. "Optimal income taxation when asset taxation is limited," Journal of Public Economics, Elsevier, vol. 136(C), pages 14-29.

    Cited by:

    1. Pawel Doligalski & Abdoulaye Ndiaye & Nicolas Werquin, 2020. "Redistribution with Performance Pay," Bristol Economics Discussion Papers 20/721, School of Economics, University of Bristol, UK.
    2. Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
    3. Alexey Kushnir & Robertas Zubrickas, 2024. "Optimal labor income taxation with the dividend effect," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 78(4), pages 1169-1201, December.

  5. Sebastian Koehne & Moritz Kuhn, 2015. "Should unemployment insurance be asset-tested?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(3), pages 575-592, July.
    See citations under working paper version above.
  6. Koehne, Sebastian & Kuhn, Moritz, 2015. "Optimal taxation in a habit formation economy," Journal of Public Economics, Elsevier, vol. 122(C), pages 31-39.
    See citations under working paper version above.
  7. Ábrahám, Árpád & Koehne, Sebastian & Pavoni, Nicola, 2011. "On the first-order approach in principal-agent models with hidden borrowing and lending," Journal of Economic Theory, Elsevier, vol. 146(4), pages 1331-1361, July.
    See citations under working paper version above.

Software components

    Sorry, no citations of software components recorded.

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 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 (12) 2012-05-15 2015-02-22 2015-08-19 2019-08-12 2019-08-26 2019-10-21 2020-08-31 2021-06-14 2022-12-19 2023-11-20 2025-01-20 2025-01-20. Author is listed
  2. NEP-DGE: Dynamic General Equilibrium (9) 2012-03-08 2012-05-15 2013-01-12 2013-03-23 2013-07-20 2013-09-06 2014-02-02 2015-02-22 2015-08-19. Author is listed
  3. NEP-PUB: Public Finance (9) 2012-05-15 2013-03-23 2013-09-06 2014-02-02 2015-02-22 2015-08-19 2019-08-12 2023-11-20 2025-01-20. Author is listed
  4. NEP-MAC: Macroeconomics (5) 2013-01-12 2013-07-20 2014-02-02 2015-02-22 2015-08-19. Author is listed
  5. NEP-IAS: Insurance Economics (4) 2012-03-08 2013-01-12 2013-07-20 2015-02-22
  6. NEP-DEM: Demographic Economics (3) 2023-11-20 2024-03-18 2024-10-28
  7. NEP-EXP: Experimental Economics (3) 2024-03-18 2024-03-25 2024-08-19
  8. NEP-HEA: Health Economics (3) 2024-03-18 2024-03-25 2024-08-19
  9. NEP-LAB: Labour Economics (3) 2012-03-08 2013-01-12 2013-07-20
  10. NEP-ACC: Accounting and Auditing (2) 2012-05-15 2020-08-31
  11. NEP-AGE: Economics of Ageing (1) 2023-11-20
  12. NEP-CTA: Contract Theory and Applications (1) 2013-07-20
  13. NEP-EUR: Microeconomic European Issues (1) 2024-03-25
  14. NEP-INV: Investment (1) 2024-08-19
  15. NEP-MIC: Microeconomics (1) 2013-09-06
  16. NEP-UPT: Utility Models and Prospect Theory (1) 2023-11-20

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, Sebastian Koehne 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. RePEc uses bibliographic data supplied by the respective publishers.