Forschung am Institut für Öffentliche Finanzen

Forschungsschwerpunkte

Wir erforschen die Effekte und die optimale Gestaltung von staatlichen Eingriffen in die Wirtschaft. Unsere Schwerpunkte liegen dabei in der empirischen Steuerforschung und in der Analyse von sozialen Sicherungssystemen.

Forschungsschwerpunkte

Wir erforschen die Effekte und die optimale Gestaltung von staatlichen Eingriffen in die Wirtschaft. Unsere Schwerpunkte liegen dabei in der empirischen Steuerforschung und in der Analyse von sozialen Sicherungssystemen.

Aufsätze in referierten Zeitschriften

  • Danzer, Alexander M. and Zyska, Lennard (2023): Pensions and fertility: Microeconomic evidenceAmerican Economic Journal: Economic Policy, 15(2): 126-165.
    DOI: DOI: 10.1257/pol.20200440
  • Langenmayr, Dominika and Zyska, Lennard (2023): Escaping the exchange of information: Tax evasion via citizenship-by-investmentJournal of Public Economics, 221: 104865.
    DOI: https://doi.org/10.1016/j.jpubeco.2023.104865
  • Heinemann, F., Janeba, E. & Todtenhaupt, M. (2022): Incumbency and expectations of fiscal rule compliance: Evidence from surveys of German policy makersEuopean Journal of Political Economy, 72, 102093.
    DOI: https://doi.org/10.1016/j.ejpoleco.2021.102093
  • Huizinga, H., Todtenhaupt, M., Voget, J. & Wagner, W. (2022): Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio HoldingsJournal of International Money and Finance, 122, 102548.
    DOI: https://doi.org/10.1016/j.jimonfin.2021.102548
  • Jacob, M. & Todtenhaupt, M. (2022): Withholding Taxes, Compliance Cost and Foreign Portfolio InvestmentThe Accounting Review (forthcoming).
  • Knoll, B., Riedel, N., Schwab, T., Todtenhaupt, M. & Voget, J. (2021): Cross-Border Effects of R&D Tax IncentivesResearch Policy, 50 (9), 104326.
    DOI: https://doi.org/10.1016/j.respol.2021.104326
  • Schwab, T. & Todtenhaupt, M. (2021): Thinking Outside the Box: The Cross-border Effect of Tax Cuts on R&DJournal of International Economics, 204, 104536.
    DOI: https://doi.org/10.1016/j.jpubeco.2021.104536
  • Todtenhaupt, M. & Voget, J. (2021): International Taxation and Productivity Effects of M&AsJournal of International Economics, 131, 103438.
    DOI: https://doi.org/10.1016/j.jinteco.2021.103438
  • Edwards, A. & Todtenhaupt, M. (2020): Capital Gains Taxation and Funding for Start-UpsJournal of Financial Economics, 138 (2), 549-671.
    DOI: 10.1016/j.jfineco.2020.06.009
  • Feld, L., Ruf, M., Schreiber, U., Todtenhaupt, M. & Voget, J. (2020): Taxing Away M&A: Capital Gains Taxation and Acquisition ActivityEuropean Economic Review, 128, 103505.
    DOI: https://doi.org/10.1016/j.euroecorev.2020.103505
  • Bönke, Timm, Grabka, Markus. M., Schröder, Carsten, Wolff, Edward N. and Zyska, Lennard (2019): The joint distribution of net worth and pension wealth in GermanyReview of Income and Wealth, 65(4): 834-871.
    DOI: https://doi.org/10.1111/roiw.12371
  • Janeba, E. & Todtenhaupt, M. (2018): Fiscal Competition and Public DebtJournal of Public Economics, 168, 47-61.
    DOI: https://doi.org/10.1016/j.jpubeco.2018.10.001

Aktuelle Arbeitspapiere

  • Agrawal, D. & Todtenhaupt, M. (2022): Are Domestic Workers Affected by Foreign Tax Changes?SSRN Working Paper No. 4256605. Available at SSRN: https://ssrn.com/abstract=4256605.
  • Edwards, A., Heitzman, S., Klasa, S. & Todtenhaupt, M. (2022): Taxes and Takeovers: Evidence from Private Negotiations During Tax ReformRotman School of Management Working Paper No. 4130342.