Affiliated Research Network Area
CESifo Working Papers
Taxing Multinational Enterprises: A Theory-Based Approach to Reform
Wolfram F. Richter
CESifo, Munich, 2022
CESifo Working Paper No. 10119
CESifo, Munich, 2022
CESifo Working Paper No. 10119
Granting Market Countries the Right to Tax Profit without Physical Nexus
Wolfram F. Richter
CESifo, Munich, 2022
CESifo Working Paper No. 9556
CESifo, Munich, 2022
CESifo Working Paper No. 9556
The Economics of the Digital Services Tax
Wolfram F. Richter
CESifo, Munich, 2019
CESifo Working Paper No. 7863
CESifo, Munich, 2019
CESifo Working Paper No. 7863
Aligning profit taxation with value creation
Wolfram F. Richter
CESifo, Munich, 2019
CESifo Working Paper No. 7589
CESifo, Munich, 2019
CESifo Working Paper No. 7589
Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting
Wolfram F. Richter
CESifo, Munich, 2018
CESifo Working Paper No. 7017
CESifo, Munich, 2018
CESifo Working Paper No. 7017
Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting
Wolfram F. Richter
CESifo, Munich, 2017
CESifo Working Paper No. 6564
CESifo, Munich, 2017
CESifo Working Paper No. 6564
Education: Optimal Choice and Efficient Policy
Wolfram F. Richter, Kerstin Schneider
CESifo, Munich, 2015
CESifo Working Paper No. 5352
CESifo, Munich, 2015
CESifo Working Paper No. 5352
Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy
Wolfram F. Richter, Markus Breuer
CESifo, Munich, 2015
CESifo Working Paper No. 5340
CESifo, Munich, 2015
CESifo Working Paper No. 5340
Taxing Human Capital Efficiently when Qualified Labour is Mobile
Wolfram F. Richter, Lars Kunze
CESifo, Munich, 2011
CESifo Working Paper No. 3366
CESifo, Munich, 2011
CESifo Working Paper No. 3366
Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth
Wolfram F. Richter, Christoph Braun
CESifo, Munich, 2010
CESifo Working Paper No. 2982
CESifo, Munich, 2010
CESifo Working Paper No. 2982
Efficient Education Policy - A Second-Order Elasticity Rule
Wolfram F. Richter
CESifo, Munich, 2010
CESifo Working Paper No. 2969
CESifo, Munich, 2010
CESifo Working Paper No. 2969
Taxing Education in Ramsey's Tradition
Wolfram F. Richter
CESifo, Munich, 2009
CESifo Working Paper No. 2586
CESifo, Munich, 2009
CESifo Working Paper No. 2586
Efficient Tax Policy Ranks Education Higher than Saving
Wolfram F. Richter
CESifo, Munich, 2007
CESifo Working Paper No. 2106
CESifo, Munich, 2007
CESifo Working Paper No. 2106
Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-qualified Labour more Heavily than Qualified Labour
Wolfram F. Richter
CESifo, Munich, 2006
CESifo Working Paper No. 1832
CESifo, Munich, 2006
CESifo Working Paper No. 1832
Efficiency Effects of Tax Deductions for Work-Related Expenses
Wolfram F. Richter
CESifo, Munich, 2004
CESifo Working Paper No. 1311
CESifo, Munich, 2004
CESifo Working Paper No. 1311
Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality
Hendrik Jürges, Wolfram F. Richter, Kerstin Schneider
CESifo, Munich, 2004
CESifo Working Paper No. 1296
CESifo, Munich, 2004
CESifo Working Paper No. 1296
Delaying Integration of Immigrant Labor for the Purpose of Taxation
Wolfram F. Richter
CESifo, Munich, 2002
CESifo Working Paper No. 802
CESifo, Munich, 2002
CESifo Working Paper No. 802
Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
Wolfram F. Richter
CESifo, Munich, 2001
CESifo Working Paper No. 624
CESifo, Munich, 2001
CESifo Working Paper No. 624
Trading Off Tax Distortion and Tax Evasion
Wolfram F. Richter, Robin Boadway
CESifo, Munich, 2001
CESifo Working Paper No. 505
CESifo, Munich, 2001
CESifo Working Paper No. 505
Taxing Mobile Capital with Labor Market Imperfections
Wolfram F. Richter, Kerstin Schneider
CESifo, Munich, 2001
CESifo Working Paper No. 477
CESifo, Munich, 2001
CESifo Working Paper No. 477