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20 hits:
Working Paper

Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Wolfram F. Richter
CESifo, Munich, 2022
CESifo Working Paper No. 10119
Working Paper

Granting Market Countries the Right to Tax Profit without Physical Nexus

Wolfram F. Richter
CESifo, Munich, 2022
CESifo Working Paper No. 9556
Working Paper

The Economics of the Digital Services Tax

Wolfram F. Richter
CESifo, Munich, 2019
CESifo Working Paper No. 7863
Working Paper

Aligning profit taxation with value creation

Wolfram F. Richter
CESifo, Munich, 2019
CESifo Working Paper No. 7589

Working Paper

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

Working Paper

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

Working Paper

Education: Optimal Choice and Efficient Policy

Wolfram F. Richter, Kerstin Schneider
CESifo, Munich, 2015
CESifo Working Paper No. 5352

Working Paper

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

Working Paper

Taxing Human Capital Efficiently when Qualified Labour is Mobile

Wolfram F. Richter, Lars Kunze
CESifo, Munich, 2011
CESifo Working Paper No. 3366

Working Paper

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

Working Paper

Efficient Education Policy - A Second-Order Elasticity Rule

Wolfram F. Richter
CESifo, Munich, 2010
CESifo Working Paper No. 2969

Working Paper

Taxing Education in Ramsey's Tradition

Wolfram F. Richter
CESifo, Munich, 2009
CESifo Working Paper No. 2586

Working Paper

Efficient Tax Policy Ranks Education Higher than Saving

Wolfram F. Richter
CESifo, Munich, 2007
CESifo Working Paper No. 2106

Working Paper

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

Working Paper

Efficiency Effects of Tax Deductions for Work-Related Expenses

Wolfram F. Richter
CESifo, Munich, 2004
CESifo Working Paper No. 1311

Working Paper

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

Working Paper

Delaying Integration of Immigrant Labor for the Purpose of Taxation

Wolfram F. Richter
CESifo, Munich, 2002
CESifo Working Paper No. 802

Working Paper

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

Working Paper

Trading Off Tax Distortion and Tax Evasion

Wolfram F. Richter, Robin Boadway
CESifo, Munich, 2001
CESifo Working Paper No. 505

Working Paper

Taxing Mobile Capital with Labor Market Imperfections

Wolfram F. Richter, Kerstin Schneider
CESifo, Munich, 2001
CESifo Working Paper No. 477