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The economic costs of the Coronavirus shutdown for selected European countries : a scenario calculation
Dorn, Florian; Fuest, Clemens; Göttert, Marcell; … - 2020
This paper presents scenarios of the shutdown costs in terms of lost value added for Austria, France, Italy, Germany …
Persistent link: https://www.econbiz.de/10012233271
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Is the corporation tax an effective automatic stabilizer?
Devereux, Michael P.; Fuest, Clemens - In: National tax journal 62 (2009) 3, pp. 429-437
Persistent link: https://www.econbiz.de/10003903102
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How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
Fuest, Clemens - 2018
This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...
Persistent link: https://www.econbiz.de/10012927512
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How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Fuest, Clemens; Sultan, Samina - In: National tax journal 72 (2019) 1, pp. 111-138
Persistent link: https://www.econbiz.de/10012035976
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Globalization and Income Inequality Revisited
Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2018
relationship between globalization and inequality in the transition countries including China and most countries of Middle and … relationship between globalization and inequality. We conclude that institutions providing income insurance and education, which …
Persistent link: https://www.econbiz.de/10011794198
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Globalization and Income Inequality Revisited
Dorn, Florian; Fuest, Clemens; Potrafke, Niklas - 2018
relationship between globalization and inequality in the transition countries including China and most countries of Middle and … relationship between globalization and inequality. We conclude that institutions providing income insurance and education, which …
Persistent link: https://www.econbiz.de/10011815669
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Does ownership affect the impact of taxes on firm behavior? : evidence from China
Fuest, Clemens; Liu, Li - 2015
tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes …
Persistent link: https://www.econbiz.de/10010510613
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Does ownership affect the impact of taxes on firm behaviour? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Persistent link: https://www.econbiz.de/10010516525
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How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the … cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing …
Persistent link: https://www.econbiz.de/10011338112
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How can a country 'graduate' from procyclical fiscal policy? : evidence from China
Fuest, Clemens; Xing, Jing - 2015
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the … cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing …
Persistent link: https://www.econbiz.de/10011342322