CESifo Working Papers
CESifo working papers are available worldwide through this website, SSRN, RePEc, and EconStor. All papers can be downloaded free of charge.
![Buehne_CESifoWP.jpg](https://cesifo.org/sites/default/files/styles/1_to_1__600x600/public/2019-05/Buehne_CESifoWP.jpg?h=9ee013d6&itok=M1w-ftNl&c=1689235842)
11163 hits:
![Payroll Taxes vs. Wage Taxes: Non-Equivalence Results Payroll Taxes vs. Wage Taxes: Non-Equivalence Results](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp143.jpg?c=1689237035)
Payroll Taxes vs. Wage Taxes: Non-Equivalence Results
Working Paper
Payroll Taxes vs. Wage Taxes: Non-Equivalence Results
Erkki Koskela, Ronnie Schöb
CES, Munich, 1997
CES Working Paper No. 143
CES, Munich, 1997
CES Working Paper No. 143
![Redistribution and the Marginal Cost of Public Funds Redistribution and the Marginal Cost of Public Funds](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp142.jpg?c=1689237034)
Redistribution and the Marginal Cost of Public Funds
Working Paper
Redistribution and the Marginal Cost of Public Funds
Agnar Sandmo
CES, Munich, 1997
CES Working Paper No. 142
CES, Munich, 1997
CES Working Paper No. 142
![The Value of Children and Immigrants in a Pay-as-you-go Pension System: A Proposal for a Partial Transition to a Funded System The Value of Children and Immigrants in a Pay-as-you-go Pension System: A Proposal for a Partial Transition to a Funded System](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp141.jpg?c=1689236926)
The Value of Children and Immigrants in a Pay-as-you-go Pension System: A Proposal for a Partial Transition to a Funded System
Working Paper
The Value of Children and Immigrants in a Pay-as-you-go Pension System: A Proposal for a Partial Transition to a Funded System
Hans-Werner Sinn
CES, Munich, 1997
CES Working Paper No. 141
CES, Munich, 1997
CES Working Paper No. 141
Working Paper
The Allocation of Publicly-Funded Biomedical Research
Frank Lichtenberg
CES, Munich, 1997
CES Working Paper No. 140
CES, Munich, 1997
CES Working Paper No. 140
![Does Voluntary Participation Undermine the Coase Theorem? Does Voluntary Participation Undermine the Coase Theorem?](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp139.jpg?c=1689237029)
Does Voluntary Participation Undermine the Coase Theorem?
Working Paper
Does Voluntary Participation Undermine the Coase Theorem?
Avinash Dixit, Mancur Olson
CES, Munich, 1997
CES Working Paper No. 139
CES, Munich, 1997
CES Working Paper No. 139
![Inefficient Household Decisions and Efficient Markets Inefficient Household Decisions and Efficient Markets](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp138.jpg?c=1689237083)
Inefficient Household Decisions and Efficient Markets
Working Paper
Inefficient Household Decisions and Efficient Markets
Hans Haller
CES, Munich, 1997
CES Working Paper No. 138
CES, Munich, 1997
CES Working Paper No. 138
![Ideology, Tactics, and Efficiency in Redistributive Politics Ideology, Tactics, and Efficiency in Redistributive Politics](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp137.jpg?c=1689236991)
Ideology, Tactics, and Efficiency in Redistributive Politics
Working Paper
Ideology, Tactics, and Efficiency in Redistributive Politics
Avinash Dixit, John Londregan
CES, Munich, 1997
CES Working Paper No. 137
CES, Munich, 1997
CES Working Paper No. 137
![Separation of Powers and Political Accountability Separation of Powers and Political Accountability](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp136.jpg?c=1689236974)
Separation of Powers and Political Accountability
Working Paper
Separation of Powers and Political Accountability
Torsten Persson, Gerard Roland, Guido Tabellini
CES, Munich, 1997
CES Working Paper No. 136
CES, Munich, 1997
CES Working Paper No. 136
![What Happens when Inflation Targets Change? What Happens when Inflation Targets Change?](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp135.jpg?c=1689236920)
What Happens when Inflation Targets Change?
Working Paper
What Happens when Inflation Targets Change?
Peter Stemp
CES, Munich, 1997
CES Working Paper No. 135
CES, Munich, 1997
CES Working Paper No. 135
Working Paper
Eurowinners and Eurolosers: The Distribution of Seignorage Wealth in EMU
Hans-Werner Sinn, Holger Feist
CES, Munich, 1997
CES Working Paper No. 134
CES, Munich, 1997
CES Working Paper No. 134
![Large Shareholders, Private Benefits of Control, and Optimal Schemes of Privatization Large Shareholders, Private Benefits of Control, and Optimal Schemes of Privatization](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp133.jpg?c=1689236872)
Large Shareholders, Private Benefits of Control, and Optimal Schemes of Privatization
Working Paper
Large Shareholders, Private Benefits of Control, and Optimal Schemes of Privatization
Francesca Cornelli, David D. Li
CES, Munich, 1997
CES Working Paper No. 133
CES, Munich, 1997
CES Working Paper No. 133
Working Paper
Deutschland im Steuerwettbewerb (Germany Faces Tax Competition)
Hans-Werner Sinn
CES, Munich, 1997
CES Working Paper No. 132
CES, Munich, 1997
CES Working Paper No. 132
Working Paper
A State within the State? An Event Study on the Bundesbank
Helge Berger, Jakob de Haan
CES, Munich, 1997
CES Working Paper No. 131
CES, Munich, 1997
CES Working Paper No. 131
Working Paper
Market Structure and the Timing of Technology Adoption with Network Externalities
Jay Pil Choi, Marcel Thum
CES, Munich, 1997
CES Working Paper No. 130
CES, Munich, 1997
CES Working Paper No. 130
Working Paper
Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe
Hans-Werner Sinn, Alfons J. Weichenrieder
CES, Munich, 1997
CES Working Paper No. 129
CES, Munich, 1997
CES Working Paper No. 129
![The Influence of Income Tax Rules on Insurance Reserves The Influence of Income Tax Rules on Insurance Reserves](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp128.jpg?c=1689237035)
The Influence of Income Tax Rules on Insurance Reserves
Working Paper
The Influence of Income Tax Rules on Insurance Reserves
David F. Bradford, Kyle D. Logue
CES, Munich, 1997
CES Working Paper No. 128
CES, Munich, 1997
CES Working Paper No. 128
![On the Uses of Benefit-Cost Reasoning in Choosing Policy Toward Global Climate Change On the Uses of Benefit-Cost Reasoning in Choosing Policy Toward Global Climate Change](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp127.jpg?c=1689237098)
On the Uses of Benefit-Cost Reasoning in Choosing Policy Toward Global Climate Change
Working Paper
On the Uses of Benefit-Cost Reasoning in Choosing Policy Toward Global Climate Change
David Bradford
CES, Munich, 1997
CES Working Paper No. 127
CES, Munich, 1997
CES Working Paper No. 127
![Investment Behaviour under Knightian Uncertainty - An Evolutionary Approach Investment Behaviour under Knightian Uncertainty - An Evolutionary Approach](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp126.jpg?c=1689236954)
Investment Behaviour under Knightian Uncertainty - An Evolutionary Approach
Working Paper
Investment Behaviour under Knightian Uncertainty - An Evolutionary Approach
Terje Lensberg
CES, Munich, 1997
CES Working Paper No. 126
CES, Munich, 1997
CES Working Paper No. 126
![Tax Evasion and the Optimal Tax Treatment of Foreign-Source Income Tax Evasion and the Optimal Tax Treatment of Foreign-Source Income](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp125.jpg?c=1689236965)
Tax Evasion and the Optimal Tax Treatment of Foreign-Source Income
Working Paper
Tax Evasion and the Optimal Tax Treatment of Foreign-Source Income
John Douglas Wilson, Xiwen Fan
CES, Munich, 1997
CES Working Paper No. 125
CES, Munich, 1997
CES Working Paper No. 125
![Market Structure in Banking and Debt-Financed Project Risks Market Structure in Banking and Debt-Financed Project Risks](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp124.jpg?c=1689236863)
Market Structure in Banking and Debt-Financed Project Risks
Working Paper
Market Structure in Banking and Debt-Financed Project Risks
Erkki Koskela, Rune Stenbacka
CES, Munich, 1996
CES Working Paper No. 124
CES, Munich, 1996
CES Working Paper No. 124