Clemens Fuest

ifo Institute – Leibniz Institute for Economic Research at the University of Munich

President

Poschinger Str. 5

Munich, DE 81679

Germany

Ludwig-Maximilians-University, Munich

Professor for Economics, Chair for Economics and Public Finance

Schackstrasse 4 / II

Munich, DE 80539

Germany

Center for Economic Studies (CES)

Director

Schackstr. 4

Munich, DE 80539

Germany

SCHOLARLY PAPERS

68

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14,232

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392

CROSSREF CITATIONS

407

Scholarly Papers (68)

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 2,412 (6,885)
Citation 22

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,360 (17,232)
Citation 16

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

2.

Globalization and Income Inequality Revisited

CESifo Working Paper Series No. 6859
Number of pages: 48 Posted: 20 Mar 2018
Florian Dorn, Clemens Fuest and Niklas Potrafke
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,117 (23,519)
Citation 2

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globalization, income inequality, redistribution, instrumental variable estimation, panel econometrics, development levels, transition economies, China

3.

Capital Mobility and Tax Competition: A Survey

Foundations and Trends in Microeconomics, Vol. 1, No. 1, pp. 1-62, 2005
Number of pages: 63 Posted: 17 Jun 2003
Clemens Fuest, Bernd Huber and Jack Mintz
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut and University of Calgary - The School of Public Policy
Downloads 739 (42,048)
Citation 5

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Tax Competition, Capital Mobility, Tax Policy

4.

The EU Commission’s Proposal for a Financial Transaction Tax

British Tax Review, No. 6, 2011, Oxford Legal Studies Research Paper No. 14/2012
Number of pages: 17 Posted: 22 Mar 2012
John Vella, Clemens Fuest and Tim Schmidt-Eisenlohr
Oxford University Centre for Business Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Board of Governors of the Federal Reserve System
Downloads 656 (49,271)

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Financial Transaction Tax, FTT, FAT, Financial crisis

5.

Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates

CESifo Working Paper Series No. 781
Number of pages: 34 Posted: 06 Nov 2002
Clemens Fuest and Alfons J. Weichenrieder
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 593 (56,220)
Citation 1

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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

ZEW - Centre for European Economic Research Discussion Paper No. 16-003
Number of pages: 80 Posted: 02 Mar 2016
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor Economics
Downloads 270 (138,711)
Citation 69

Abstract:

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business tax, wage incidence, administrative data, local taxation

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

ZEW - Centre for European Economic Research Discussion Paper No. 13-039
Number of pages: 47 Posted: 17 Jul 2013
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor Economics
Downloads 107 (309,132)
Citation 13

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business tax, wage incidence, administrative data, local taxation

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

CESifo Working Paper Series No. 4247
Number of pages: 83 Posted: 06 Jun 2013
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor Economics
Downloads 58 (444,460)

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business tax, wage incidence, administrative data, local taxation

Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany

IZA Discussion Paper No. 7390
Number of pages: 45 Posted: 18 May 2013
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor Economics
Downloads 33 (559,779)
Citation 1

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business tax, wage incidence, administrative data, local taxation

Automatic Stabilizers and Economic Crisis: US vs. Europe

CESifo Working Paper Series No. 2878
Number of pages: 39 Posted: 09 Jan 2010
Mathias Dolls, Clemens Fuest and Andreas Peichl
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 232 (161,370)

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automatic stabilization, crisis, liquidity constraints, fiscal stimulus

Automatic Stabilizers and Economic Crisis: US Vs. Europe

IZA Discussion Paper No. 4310
Number of pages: 34 Posted: 28 Jul 2009
Mathias Dolls, Clemens Fuest and Andreas Peichl
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 177 (207,617)

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automatic stabilization, economic crisis, liquidity constraints, fiscal stimulus

8.

Corporate Tax Reform and Foreign Direct Investment in Germany - Evidence from Firm-Level Data

CESifo Working Paper Series No. 1722
Number of pages: 38 Posted: 01 Jun 2006
Johannes Becker, Clemens Fuest and Thomas Hemmelgarn
University of Cologne, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 387 (94,210)

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corporate taxation, foreign direct investment

9.

Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization

Number of pages: 23 Posted: 28 Jan 2004
Clemens Fuest and Thomas Hemmelgarn
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and European Commission
Downloads 370 (99,144)
Citation 2

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tax competition, income shifting.

10.

Corporate Tax Policy and International Mergers and Acquisitions - is the Tax Exemption System Superior?

CESifo Working Paper Series No. 1884
Number of pages: 35 Posted: 29 Jan 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 327 (113,894)

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corporate taxation, international capital flows

11.

Tax Policy and Entrepreneurship in the Presence of Asymmetric Information in Capital Markets

Number of pages: 34 Posted: 14 Apr 2003
Clemens Fuest, Bernd Huber and Philipp Tillessen
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut and Kreditanstalt für Wiederaufbau (KFW)
Downloads 267 (141,073)

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12.

Source Versus Residence Based Taxation with International Mergers and Acquisitions

CESifo Working Paper Series No. 2854
Number of pages: 34 Posted: 27 Nov 2009
Johannes Becker and Clemens Fuest
University of Oxford and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 262 (143,777)

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corporate taxation, tax competition, mergers and acquisitions

13.

Tax Competition: Greenfield Investment Versus Mergers and Acquisitions

CESifo Working Paper Series No. 2247
Number of pages: 33 Posted: 11 Mar 2008
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 247 (152,449)

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corporate taxation, mergers and acquisitions, tax competition

14.

Is a Flat Tax Politically Feasible in a Grown-Up Welfare State?

FiFo-CPE Discussion Paper No. 07-6
Number of pages: 25 Posted: 19 Jun 2007
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 239 (157,281)
Citation 17

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flat tax reform, equity, efficiency, distribution, welfare

15.

The Optimal Taxation of Dividends in a Small Open Economy

Number of pages: 17 Posted: 28 Mar 2001
Clemens Fuest and Bernd Huber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut
Downloads 232 (161,867)

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Dividends, international taxation, portfolio investment

16.

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Number of pages: 47 Posted: 14 Oct 2014
University of Mannheim - Accounting and Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 200 (186,274)
Citation 5

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profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation

17.

Optimal Tax Policy When Firms are Internationally Mobile

CESifo Working Paper Series No. 1592
Number of pages: 25 Posted: 05 Dec 2005
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 197 (188,828)

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corporate taxes, optimal tax policy

18.

Basic Income vs. Wage Subsidy: Labour Supply, Fiscal Effects, and Differences in Recipients

FiFo-CPE Discussion Paper No. 07-09
Number of pages: 25 Posted: 16 Dec 2007
Clemens Fuest and Andreas Peichl
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 189 (195,987)

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basic income, wage subsidy, benefit recipients

19.

Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment

CESifo Working Paper No. 2126
Number of pages: 30 Posted: 18 Oct 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 188 (196,916)

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corporate taxation, foreign direct investment

20.

Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable?

Number of pages: 15 Posted: 28 Feb 2002
Clemens Fuest
ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 170 (214,905)

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Unemployment Insurance, Labor Markets, Implicit Contracts

21.

How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation

CESifo Working Paper Series No. 6807
Number of pages: 23 Posted: 16 Feb 2018
Clemens Fuest and Samina Sultan
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES)
Downloads 169 (216,007)
Citation 1

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international taxation, tax competition, preferential tax regimes

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

CESifo Working Paper Series No. 3858
Number of pages: 50 Posted: 03 Jul 2012
University of Mannheim, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 117 (290,186)

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tax morale, tax compliance, optimal taxation, political economy

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?

IZA Discussion Paper No. 6275
Number of pages: 38 Posted: 21 Jan 2012
University of Mannheim, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 51 (472,072)

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tax morale, tax compliance, optimal taxation, political economy

23.

Tax Enforcement and Tax Havens Under Formula Apportionment

FiFo-CPE Discussion Paper No. 07-8
Number of pages: 30 Posted: 24 Sep 2007
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 149 (239,947)
Citation 16

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corporate taxation, foreign direct investment

24.

Does Tax Simplification Yield More Equity and Efficiency? An Empirical Analysis for Germany

Finanzwissenschaftliche Diskussionsbeiträge Paper No. 06-5
Number of pages: 24 Posted: 20 Sep 2006
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 146 (244,085)
Citation 26

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Income distribution, polarisation, tax simplification, flat tax

25.

Welfare Effects of Immigration in a Dual Labor Market

CESifo Working Paper Series No. 215
Number of pages: 15 Posted: 17 Jun 2001
Clemens Fuest and Marcel P. Thum
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 145 (245,429)

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Immigration policy, trade unions, welfare

26.

Public Debt in Germany: At the Turning Point or Ever-Increasing?

FiFo-CPE Discussion Paper No. 08-2
Number of pages: 33 Posted: 17 Mar 2008
Clemens Fuest and Michael Thöne
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and FiFo Institute for Public Economics, University of Cologne
Downloads 139 (253,869)

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public debt, fiscal sustainability, reform of intergovernmental fiscal relations

27.

The Role of the Corporate Income Tax as an Automatic Stabilizer

CESifo Working Paper Series No. 2798
Number of pages: 24 Posted: 08 Dec 2009
Thiess Buettner and Clemens Fuest
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 123 (278,552)
Citation 1

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corporate income tax, stabilization, capital market restrictions, loss offset, firm-level data

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

CESifo Working Paper Series No. 5581
Number of pages: 45 Posted: 24 Nov 2015
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and ZEW – Leibniz Centre for European Economic Research
Downloads 80 (372,896)

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European fiscal integration, unemployment insurance, automatic stabilizers

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

ZEW - Centre for European Economic Research Discussion Paper No. 14-095
Number of pages: 48 Posted: 04 Dec 2014
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and ZEW – Leibniz Centre for European Economic Research
Downloads 28 (590,477)
Citation 23

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European fiscal integration, unemployment insurance, automatic stabilizers

An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data

IZA Discussion Paper No. 8598
Number of pages: 48 Posted: 08 Nov 2014
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne and ZEW – Leibniz Centre for European Economic Research
Downloads 14 (695,079)

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European fiscal integration, unemployment insurance, automatic stabilizers

29.

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data

CESifo Working Paper No. 8838
Number of pages: 40 Posted: 26 Jan 2021
Clemens Fuest, Felix Hugger and Florian Neumeier
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 115 (292,225)

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30.

How Would Formula Apportionment in the EU Affect the Distribution and The Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Number of pages: 30 Posted: 23 May 2006
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Downloads 114 (293,964)
Citation 22

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EU Tax Base, Formula Apportionment, Multinational Companies

31.

Do Higher Corporate Taxes Reduce Wages?

IZA Discussion Paper No. 9606
Number of pages: 80 Posted: 11 Jan 2016
Clemens Fuest, Andreas Peichl and Sebastian Siegloch
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and IZA Institute of Labor Economics
Downloads 101 (319,482)

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business tax, wage incidence, administrative data, local taxation

32.

Fiscal Union in Europe? Redistributive and Stabilising Effects of an EU Tax-Benefit System

IZA Discussion Paper No. 6585
Number of pages: 34 Posted: 16 Jun 2012
IZA Institute of Labor Economics, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne, ZEW – Leibniz Centre for European Economic Research, IZA Institute of Labor Economics and IZA Institute of Labor Economics
Downloads 100 (321,589)

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European income tax, automatic stabilisation, fiscal union

33.

Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios

ZEW - Centre for European Economic Research Discussion Paper No. 13-106
Number of pages: 25 Posted: 05 Dec 2013
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne and ZEW – Leibniz Centre for European Economic Research
Downloads 95 (332,238)
Citation 1

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European fiscal integration, redistribution, automatic stabilization

34.

A Backward Looking Measure of the Effective Marginal Tax Burden on Investment

Number of pages: 21 Posted: 10 Dec 2004
Clemens Fuest and Johannes Becker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Cologne
Downloads 95 (332,238)

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effective tax rates, corporate taxation

35.

A Theory of User-Fee Competition

Number of pages: 29 Posted: 13 Apr 2004
Clemens Fuest and Martin Kolmar
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of St. Gallen - Institute of Economy and the Environment (IWOe-HSG)
Downloads 94 (334,528)
Citation 2

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public goods, club goods, user fees, fiscal federalism

Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China

CESifo Working Paper Series No. 5316
Number of pages: 46 Posted: 07 May 2015
Clemens Fuest and Li Liu
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Oxford - Oxford University Centre for Business Taxation
Downloads 59 (440,707)

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corporate taxation, tax reform, state owned enterprises

Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China

ZEW - Centre for European Economic Research Discussion Paper No. 15-023
Number of pages: 47 Posted: 20 Apr 2015
Clemens Fuest and Li Liu
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Oxford - Oxford University Centre for Business Taxation
Downloads 33 (559,779)
Citation 2

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37.

Does Germany Collect Revenue from Taxing Capital Income?

CESifo Working Paper Series No. 1489
Number of pages: 25 Posted: 21 Jul 2005
Johannes Becker and Clemens Fuest
University of Cologne and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 92 (339,103)

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cash flow tax, tax revenue effects, effective taxation of capital income

38.

Immigration and Skill Formation in Unionized Labor Markets

CESifo Working Paper Series No. 214
Number of pages: 21 Posted: 29 Nov 1998
Clemens Fuest and Marcel P. Thum
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 85 (356,129)

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Immigration policy, trade unions, occupational choice

39.

The Economic Effects of EU Tax Jurisprudence

(2016) European Law Review 41(1), 44-71
Number of pages: 32 Posted: 04 Nov 2019
Rita de la Feria and Clemens Fuest
University of Leeds and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 74 (388,870)
Citation 1

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European Law, Public Economics, Tax, Court of Justice of EU

40.

Expected Effects of the Us Tax Reform on Other Countries: Global and Local Survey Evidence

CESifo Working Paper No. 7491
Number of pages: 23 Posted: 21 Feb 2019
CESifo (Center for Economic Studies and Ifo Institute), ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 74 (385,962)

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US tax reform, corporate tax, firm responses, survey, Germany

41.
Downloads 74 (385,962)
Citation 6

The Taxation of Foreign Profits: A Unified View

CESifo Working Paper Series No. 5231
Number of pages: 33 Posted: 12 Mar 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 72 (396,411)

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corporate taxation, multinational firms, repatriation

The Taxation of Foreign Profits: A Unified View

CEPR Discussion Paper No. DP10512
Number of pages: 34 Posted: 01 Apr 2015
Michael P. Devereux, Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and University of Warwick - Department of Economics
Downloads 2 (798,951)
Citation 2
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corporate taxation, multinational firms, repatriation

42.

Is a Flat Tax Feasible in a Grown-up Welfare State?

IZA Discussion Paper No. 3142
Number of pages: 24 Posted: 26 Nov 2007
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 74 (385,962)

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flat tax reform, equity, efficiency, distribution, welfare

How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China

CESifo Working Paper Series No. 5511
Number of pages: 42 Posted: 08 Oct 2015
Clemens Fuest and Jing Xing
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 48 (484,724)

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fiscal federalism, tax reform, government spending

How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China

ZEW - Centre for European Economic Research Discussion Paper No. 15-068
Number of pages: 43 Posted: 30 Sep 2015
Clemens Fuest and Jing Xing
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Antai College of Economics & Management, Shanghai Jiao Tong University
Downloads 24 (618,282)

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Fiscal federalism, tax reform , government spending

44.

A Low Wage Subsidy Scheme Against Unemployment of Low-Skilled Workers

FiFo Discussion Paper No. 07-1
Number of pages: 26 Posted: 03 May 2007
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Goethe University Frankfurt - Faculty of Economics and Business Administration, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln
Downloads 70 (397,927)

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labour policy, wage policy

Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union

CESifo Working Paper Series No. 5767
Number of pages: 27 Posted: 25 Mar 2016
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 35 (548,406)
Citation 2

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sovereign insolvency procedure, European unemployment insurance, euro area debt crisis

Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union

ZEW - Centre for European Economic Research Discussion Paper No. 15-044
Number of pages: 26 Posted: 07 Aug 2015
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 30 (577,527)
Citation 5

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sovereign insolvency procedure, European unemployment insurance, euro area debt crisis

46.

Dismantling the Boundaries of the ECB's Monetary Policy Mandate

Kronberger Kreis Studies No. 61
Number of pages: 22 Posted: 25 Apr 2016
Walter Eucken Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Heinrich Heine University Dusseldorf - Department of Economics, Humboldt University of Berlin - Faculty of Law, University of Frankfurt and Karlsruhe Institute of Technology
Downloads 61 (427,261)

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German Federal Constitutional Court; European Court of Justice; CJEU; Outright Monetary Transactions; OMT; European Monetary Union; EMU; European Central Bank; ECB; prohibition of monetary financing of Member States; ultra vires control; cooperative relationship; judicial review

47.

A Viable Insolvency Procedure for Sovereigns (VIPS) in the Euro Area

ZEW - Centre for European Economic Research Discussion Paper No. 14-053
Number of pages: 30 Posted: 26 Aug 2014
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 50 (468,111)
Citation 8

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euro area debt crisis, sovereign insolvency procedure

48.

The Redistributive Effects of Tax Benefit Systems in the Enlarged EU

IZA Discussion Paper No. 4520
Number of pages: 34 Posted: 09 Nov 2009
Clemens Fuest, Judith Niehues and Andreas Peichl
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Cologne and ZEW – Leibniz Centre for European Economic Research
Downloads 47 (480,321)
Citation 1

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inequality, redistribution, decomposition, tax benefit systems

49.

Automatic Stabilizers, Economic Crisis and Income Distribution in Europe

IZA Discussion Paper No. 4917
Number of pages: 31 Posted: 10 May 2010
Mathias Dolls, Clemens Fuest and Andreas Peichl
University of Cologne - Faculty of Management, Economics and Social Sciences, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
Downloads 46 (484,501)
Citation 1

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automatic stabilization, crisis, inequality, redistribution

50.

Why is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data

CESifo Working Paper No. 8605
Number of pages: 43 Posted: 09 Oct 2020
Clemens Fuest, Felix Hugger and Susanne Wildgruber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) and affiliation not provided to SSRN
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corporate income taxation, corporate tax revenues, corporate profitability

51.

Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market

CESifo Working Paper No. 8839
Number of pages: 35 Posted: 26 Jan 2021
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
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52.

Why Do Countries Subsidize Investment and Not Employment?

NBER Working Paper No. w6685
Number of pages: 26 Posted: 04 Sep 1998 Last Revised: 09 Apr 2021
Clemens Fuest and Bernd Huber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut
Downloads 39 (516,033)

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53.

German Public Finances Through the Financial Crisis

ZEW - Centre for European Economic Research Discussion Paper No. 15-041
Number of pages: 25 Posted: 25 Jun 2015
ZEW – Leibniz Centre for European Economic Research, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, affiliation not provided to SSRN and ZEW – Leibniz Centre for European Economic Research
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crisis management, financial crisis, redistribution, budget deficit and debt

54.

Does Expert Information Affect Citizens' Attitudes Toward Corona Policies? Evidence from Germany

CESifo Working Paper No. 9024
Number of pages: 50 Posted: 23 Apr 2021
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute)
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55.

Fiscal Consolidation and Automatic Stabilization: New Results

CESifo Working Paper No. 8021
Number of pages: 54 Posted: 23 Jan 2020
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) and ZEW – Leibniz Centre for European Economic Research
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automatic stabilizers, fiscal consolidation, fiscal policy

56.

Automatic Stabilizers and Economic Crisis: Us vs. Europe

NBER Working Paper No. w16275
Number of pages: 48 Posted: 24 Aug 2010 Last Revised: 21 Jun 2021
Mathias Dolls, Clemens Fuest and Andreas Peichl
University of Cologne - Faculty of Management, Economics and Social Sciences, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
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Citation 11

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57.

Tax Cuts Starve the Beast! Evidence from Germany

CESifo Working Paper No. 8009
Number of pages: 26 Posted: 14 Jan 2020
Clemens Fuest, Florian Neumeier and Daniel Stöhlker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute)
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Citation 2

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taxation, fiscal policy, tax-spend, public expenditure, narrative approach

58.

Will the Centralisation of Carbon Pricing Revenue in the EU Lead to Laxer Climate Policy?

CESifo Working Paper No. 8979
Number of pages: 23 Posted: 05 Apr 2021
Clemens Fuest and Volker Meier
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
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59.

Who is Afraid of the Asset Quality Review? Potential Losses and Capital Shortfalls in the European Banking System

ZEW - Centre for European Economic Research Discussion Paper No. 14-074
Number of pages: 50 Posted: 14 Sep 2018
Thomas Bonczek, Clemens Fuest and Michael Schröder
Yale School of Management, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research - International Finance and Financial Management
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60.

Experience Rating Versus Employment Protection Laws in a Model Where Firms Monitor Workers

Scandinavian Journal of Economics, Vol. 107, No. 2, pp. 299-314, June 2005
Number of pages: 15 Posted: 02 Sep 2005
Julia Fath and Clemens Fuest
University of Cologne - Faculty of Management, Economics and Social Sciences and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
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61.

How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

Bundesbank Series 1 Discussion Paper No. 2006,20
Number of pages: 48 Posted: 08 Jun 2016
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
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EU Tax Base, Formula Apportionment, Multinational Companies

62.

The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail

CESifo Working Paper No. 9149
Number of pages: 45 Posted: 24 Jun 2021
Clemens Fuest, Florian Neumeier and Daniel Stöhlker
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute)
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63.

A Viable Insolvency Procedure for Sovereigns in the Euro Area

JCMS: Journal of Common Market Studies, Vol. 54, Issue 2, pp. 301-317, 2016
Number of pages: 17 Posted: 05 Feb 2016
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
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Citation 4
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euro area debt crisis, sovereign insolvency procedure

64.

Taxing Foreign Profits with International Mergers and Acquisitions

International Economic Review, Vol. 51, Issue 1, pp. 171-186, February 2010
Number of pages: 16 Posted: 01 Mar 2010
Johannes Becker and Clemens Fuest
affiliation not provided to SSRN and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
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Citation 2
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65.

Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?

Kyklos, Vol. 67, Issue 1, pp. 29-53, 2014
Number of pages: 25 Posted: 04 Jan 2014
University of Mannheim, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), ifo Institute – Leibniz Institute for Economic Research at the University of Munich and ZEW – Leibniz Centre for European Economic Research
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Citation 1
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66.

Does a Simpler Income Tax Yield More Equity and Efficiency?

CESifo Economic Studies, Vol. 54, Issue 1, pp. 73-97, 2008
Posted: 06 May 2009
Clemens Fuest, Andreas Peichl and Thilo Schaefer
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, ZEW – Leibniz Centre for European Economic Research and Institut der deutschen Wirtschaft Köln

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Flat tax, income tax reform, tax simplification

67.

The European Commission's Proposal for a Common Consolidated Corporate Tax Base

Oxford Review of Economic Policy, Vol. 24, Issue 4, pp. 720-739, 2008
Posted: 25 Jan 2009
Clemens Fuest
ifo Institute – Leibniz Institute for Economic Research at the University of Munich

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EU tax coordination, common consolidated tax base, tax competition, J61, F22

68.

Why Do Governments Subsidize Investment and Not Employment?

Journal of Public Economics, Vol. 78, Issue 1-2, October 2000
Posted: 19 Aug 2001
Clemens Fuest and Bernd Huber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Ludwig Maximilian University of Munich (LMU) - Staatswirtschaftliches Institut

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Capital subsidies, Labor subsidies, Unemployment