Economics > Chairs > Seminar for Economic Policy

Monograph

Haufler, Andreas (2008): Taxation in a Global Economy. Theory and Evidence. Cambridge: Cambridge University Press.

Journal article

Bauer, Christian J.; Davies, Ronald B.; Haufler, Andreas (2014): Economic integration and the optimal corporate tax structure with heterogeneous firms. In: Journal of Public Economics, Vol. 110: pp. 42-56

Bauer, Christian J.; Langenmayr, Dominika (2013): Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length? In: Journal of International Economics, Vol. 90, No. 2: pp. 326-336

Breyer, Friedrich; Haufler, Andreas (2000): Health Care Reform: Separating Insurance from Income Redistribution. In: International Tax and Public Finance, Vol. 7, No. 4-5: pp. 445-461

Bucovetsky, Sam; Haufler, Andreas (2007): Preferential tax regimes with asymmetric countries. In: National Tax Journal, Vol. 60, No. 4: pp. 789-795

Bucovetsky, Sam; Haufler, Andreas (2008): Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? In: Journal of International Economics, Vol. 74, No. 1: pp. 188-201

Cagala, Tobias; Glogowsky, Ulrich; Grimm, Veronika; Rincke, Johannes (10. April 2018): Public Goods Provision with Rent‐extracting Administrators. In: Economic Journal

Cagala, Tobias; Glogowsky, Ulrich; Rincke, Johannes (2014): A field experiment on intertemporal enforcement spillovers. In: Economics Letters, Vol. 125, No. 2: pp. 171-174

Davies, Ronald; Haufler, Andreas (2015): Editorial note. In: International Tax and Public Finance, Vol. 22, No. 5: pp. 703-704

Eggert, Wolfgang; Haufler, Andreas (1999): Capital taxation and production efficiency in an open economy. In: Economics Letters, Vol. 62, No. 1: pp. 85-90

Eggert, Wolfgang; Haufler, Andreas (2006): Company-tax coordination cum tax-rate competition in the European union. In: FinanzArchiv, Vol. 62, No. 4: pp. 579-601

Eggert, Wolfgang; Haufler, Andreas (1998): When do small countries win tax wars? In: Public Finance Review, Vol. 26, No. 4: pp. 327-361

Genser, Bernd; Haufler, Andreas (1996): Tax competition, tax coordination and tax harmonization: The effects of EMU. In: Empirica, Vol. 23, No. 1: pp. 59-89

Gietl, Daniel; Haufler, Andreas (November 2018): Bonus taxes and international competition for bank managers. In: European Economic Review, Vol. 110: pp. 41-60

Haufler, Andreas (1998): Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens. In: Journal of Public Economics, Vol. 67, No. 1: pp. 135-144

Haufler, Andreas (1997): Factor taxation, income distribution and capital market integration. In: Scandinavian Journal of Economics, Vol. 99, No. 3: pp. 425-466

Haufler, Andreas (1996): Optimal Factor and Commodity Taxation in a Small Open Economy. In: International Tax and Public Finance, Vol. 3, No. 3: pp. 425-442

Haufler, Andreas (1999): Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU. In: Fiscal Studies, Vol. 20, No. 2: pp. 133-153

Haufler, Andreas (1996): Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest? In: International Tax and Public Finance, Vol. 3, No. 1: pp. 5-28

Haufler, Andreas (1996): Tax Differentials and External Tariffs in a Trade Deflection Model. In: FinanzArchiv, Vol. N.F. 53

Haufler, Andreas (1994): Unilateral tax reform under the restricted origin principle. In: European Journal of Political Economy, Vol. 10, No. 3: pp. 511-527

Haufler, Andreas; Genser, Bernd (2006): Editorial note. In: FinanzArchiv, Vol. 62, No. 2: p. 219

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (2009): Economic integration and the relationship between profit and wage taxes. In: Public Choice, Vol. 138, No. 3-4: pp. 423-446

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (2008): Redistributive taxation, multinational enterprises, and economic integration. In: European Journal of Political Economy, Vol. 24, No. 1: pp. 249-255

Haufler, Andreas; Langenmayr, Dominika (2015): How Does Firm Heterogeneity Affect International Tax Policy? In: CESifo DICE Report, Vol. 13, No. 2: pp. 57-62 [PDF, 443kB]

Haufler, Andreas; Lülfesmann, Christoph (May 2015): Reforming an asymmetric union. On the virtues of dual tier capital taxation. In: Journal of Public Economics, Vol. 125, No. C: pp. 116-127

Haufler, Andreas; Mardan, Mohammed (2014): Cross-border loss offset can fuel tax competition. In: Journal of Economic Behavior & Organization, Vol. 106, No. C: pp. 42-61

Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk (September 2018): Double tax discrimination to attract FDI and fight profit shifting. The role of CFC rules. In: Journal of International Economics, Vol. 114: pp. 25-43

Haufler, Andreas; Mittermaier, Ferdinand (2011): Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment. In: Economic Journal, Vol. 121, No. 553: pp. 793-818

Haufler, Andreas; Nielsen, Søren Bo (1997): Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation. In: Journal of Economics / Zeitschrift für Nationalökonomie, Vol. 66, No. 1: pp. 43-69

Haufler, Andreas; Nielsen, Søren Bo (2008): Merger policy to promote ’global players’? A simple model. In: Oxford Economic Papers, Vol. 60, No. 3: pp. 517-545

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars (2014): Entrepreneurial innovations and taxation. In: Journal of Public Economics, Vol. 113, No. C: pp. 13-31

Haufler, Andreas; Pflüger, Michael (2004): International commodity taxation under monopolistic competition. In: Journal of Public Economic Theory, Vol. 6, No. 3: pp. 445-470

Haufler, Andreas; Pflüger, Michael (2007): International oligopoly and the taxation of commerce with revenue-constrained governments. In: Economica, Vol. 74, No. 295: pp. 451-473

Haufler, Andreas; Rincke, Johannes (2009): Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse. In: Perspektiven der Wirtschaftspolitik, Vol. 10, No. 2: pp. 123-145

Haufler, Andreas; Runkel, Marco (2012): Firms’ financial choices and thin capitalization rules under corporate tax competition. In: European Economic Review, Vol. 56, No. 6: pp. 1087-1103

Haufler, Andreas; Schjelderup, Guttorm (2000): Corporate tax systems and cross country profit shifting. In: Oxford Economic Papers, Vol. 52, No. 2: pp. 306-325

Haufler, Andreas; Schjelderup, Guttorm (2004): Tacit collusion and international commodity taxation. In: Journal of Public Economics, Vol. 88, No. 3-4: pp. 577-600

Haufler, Andreas; Schjelderup, Guttorm; Stähler, Frank (2005): Barriers to trade and imperfect competition: The choice of commodity tax base. In: International Tax and Public Finance, Vol. 12, No. 3: pp. 281-300

Haufler, Andreas; Schulte, Christian (2011): Merger policy and tax competition: The role of foreign firm ownership. In: International Tax and Public Finance, Vol. 18, No. 2: pp. 121-145

Haufler, Andreas; Staudenecker, Andreas; Wobser, Alexander (2008): Vergleich von XML-Datenbanken.

Haufler, Andreas; Stähler, Frank (2013): Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes. In: International Economic Review, Vol. 54, No. 2: pp. 665-692

Haufler, Andreas; Wooton, Ian (2010): Competition for firms in an oligopolistic industry: The impact of economic integration. In: Journal of International Economics, Vol. 80, No. 2: pp. 239-248

Haufler, Andreas; Wooton, Ian (1999): Country size and tax competition for foreign direct investment. In: Journal of Public Economics, Vol. 71, No. 1: pp. 121-139

Haufler, Andreas; Wooton, Ian (2006): The effects of regional tax and subsidy coordination on foreign direct investment. In: European Economic Review, Vol. 50, No. 2: pp. 285-305

Langenmayr, Dominika (2015): Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity. In: The B.E. Journal of Economic Analysis & Policy, Vol. 15, No. 4: pp. 1657-1677 [PDF, 1MB]

Langenmayr, Dominika (2015): Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade? In: Journal of Public Economics, -

Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian J. (2015): Should tax policy favor high- or low-productivity firms? In: European Economic Review, Vol. 73, No. C: pp. 18-34

Paper

Bucovetsky, Sam; Haufler, Andreas (November 2005): Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? Discussion Papers in Economics 2005-23 [PDF, 256kB]

Cagala, Tobias; Glogowsky, Ulrich; Grimm, Veronika; Rincke, Johannes (2015): Cooperation and Trustworthiness in Repeated Interaction. [PDF, 1MB]

Cagala, Tobias; Glogowsky, Ulrich; Grimm, Veronika; Rincke, Johannes; Tuset Cueva, Amanda (4. July 2017): Does Corruption Affect the Private Provision of Public Goods?

Dischinger, Matthias (August 2008): Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data. Discussion Papers in Economics 2008-17 [PDF, 234kB]

Dischinger, Matthias; Riedel, Nadine (28. July 2008): Corporate Taxes and the Location of Intangible Assets Within Multinational Firms. Discussion Papers in Economics 2008-15 [PDF, 294kB]

Dischinger, Matthias; Riedel, Nadine (28. August 2009): There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries. Discussion Papers in Economics 2009-13 [PDF, 262kB]

Dischinger, Matthias; Riedel, Nadine (3. February 2010): The Role of Headquarters Firms in Multinational Profit Shifting Strategies. Discussion Papers in Economics 2010-12 [PDF, 284kB]

Dischinger, Matthias; Riedel, Nadine (June 2008): Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms. Discussion Papers in Economics 2008-11 [PDF, 303kB]

Hauck, Tobias; Wallossek, Luisa (1. September 2021): Optional (Non-)Filing and Effective Taxation. Discussion Papers in Economics 2021 [PDF, 3MB]

Haufler, Andreas (November 2004): Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate. Discussion Papers in Economics 2004-22 Schmollers Jahrbuch - Journal of Applied Social Science Studies - Zeitschrift für Wirtschafts- und Sozialwissenschaften, 124 [PDF, 456kB]

Haufler, Andreas (2006): Die Besteuerung multinationaler Unternehmen. Discussion Papers in Economics 2006-21 [PDF, 250kB]

Haufler, Andreas; Klemm, Alexander; Schejederup, Guttorm (April 2006): Economic integration and redistribuitive taxation. Discussion Papers in Economics 2006-16 [PDF, 125kB]

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (February 2006): Globalisation and the mix of wage and profit taxes. Discussion Papers in Economics 2006-7 [PDF, 230kB]

Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (2006): Economic integration and redistributive taxation: a simple model with ambiguous results. CESifo Working Paper,

Haufler, Andreas; Mardan, Mohammed (January 2013): Cross-border loss offset can fuel tax competition. Discussion Papers in Economics 2013-2 [PDF, 348kB]

Haufler, Andreas; Nielsen, Søren Bo (July 2005): Merger Policy to Promote Global Players? A Simple Model. Discussion Papers in Economics 2005-13 [PDF, 260kB]

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars (May 2011): Entrepreneurial innovations and taxation. Discussion Papers in Economics 2011-10 [PDF, 312kB]

Haufler, Andreas; Pflüger, Michael (October 2003): Market structure and the taxation of international trade. Discussion Papers in Economics 2003-23 [PDF, 270kB]

Haufler, Andreas; Schjelderup, Guttorm (1999): Corporate taxation, profit shifting, and the efficiency of public input provision. CeGE discussion paper,

Haufler, Andreas; Schjelderup, Guttorm (2003): Tacit collusion and international commodity taxation. Discussion paper (SAM),

Haufler, Andreas; Schjelderup, Guttorm; Stähler, Frank (2000): Commodity Taxation and International Trade in Imperfect Markets. CESifo Working Paper,

Haufler, Andreas; Wooton, Ian (July 2003): Regional Tax Coordination and Foreign Direct Investment. Discussion Papers in Economics 2003-17 European Economic Review, 50 [PDF, 338kB]

Haufler, Andreas; Wooton, Ian (1997): Tax Competition for Foreign Direct Investment. Discussion Paper / Centre for Economic Policy Research (CEPR),

Maier, Ulf; Haufler, Andreas (2013): Regulatory competition in credit markets with capital standards as signals. Beiträge zur Jahrestagung des Vereins für Socialpolitik 2013: Wettbewerbspolitik und Regulierung in einer globalen Wirtschaftsordnung - Session: Regulation of Financial Markets B14-V2

Mardan, Mohammed (2015): Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development. [PDF, 326kB]

Pflüger, Michael; Haufler, Andreas (2003): Market structure and the taxation of international trade. Discussion papers / Deutsches Institut für Wirtschaftsforschung,