Research at the Institute of Public Finance

Danzer, Alexander M. and Zyska, Lennard (2023): Pensions and fertility: Microeconomic evidence,  American 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-investment,  Journal 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 makers,  Euopean 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 Holdings,  Journal 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 Investment,  The Accounting Review (forthcoming).

Knoll, B., Riedel, N., Schwab, T., Todtenhaupt, M. & Voget, J. (2021): Cross-Border Effects of R&D Tax Incentives,  Research 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&D,  Journal 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&As,  Journal 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-Ups,  Journal 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 Activity,  European 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 Germany,  Review 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 Debt,  Journal of Public Economics, 168, 47-61.
DOI: https://doi.org/10.1016/j.jpubeco.2018.10.001

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 Reform,  Rotman School of Management Working Paper No. 4130342.