Current working papers
2019
- , :
Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects
(2019)
URL: http://www.cesifo-group.de/DocDL/cesifo1_wp7462.pdf - , , , :
Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions
(2019)
DOI: 10.1007/s10797-017-9457-0
URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2960015
2018
- , , :
Tax Planning of Married Couples and Intra-Household Income Inequality
(2018)
DOI: 10.2139/ssrn.3016803
URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3016803 - , :
Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany
(2018)
URL: http://www.cesifo-group.de/DocDL/cesifo1_wp7260.pdf
2017
- :
Welfare cost of the real estate transfer tax
(2017)
URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2924454 - , :
Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT
(2017)
URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3016386