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)
11175 hits:
![When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001 When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1861.jpg?c=1689237075)
When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001
Working Paper
When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001
Frank Blasch, Alfons J. Weichenrieder
CESifo, Munich, 2006
CESifo Working Paper No. 1861
CESifo, Munich, 2006
CESifo Working Paper No. 1861
![Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1860.jpg?c=1689236862)
Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation
Working Paper
Reforming the Taxation of Multijurisdictional Enterprises in Europe, “Coopetition” in a Bottom-up Federation
Marcel Gérard
CESifo, Munich, 2006
CESifo Working Paper No. 1860
CESifo, Munich, 2006
CESifo Working Paper No. 1860
![The Dilemmas of Tax Coordination in the Enlarged European Union The Dilemmas of Tax Coordination in the Enlarged European Union](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1859.jpg?c=1689236907)
The Dilemmas of Tax Coordination in the Enlarged European Union
Working Paper
The Dilemmas of Tax Coordination in the Enlarged European Union
Jens Brøchner, Jesper Jensen, Patrik Svensson, Peter Birch Sørensen
CESifo, Munich, 2006
CESifo Working Paper No. 1859
CESifo, Munich, 2006
CESifo Working Paper No. 1859
![Size and Soft Budget Constraints Size and Soft Budget Constraints](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1858.jpg?c=1689237194)
Size and Soft Budget Constraints
Working Paper
Size and Soft Budget Constraints
Ernesto Crivelli, Klaas Staal
CESifo, Munich, 2006
CESifo Working Paper No. 1858
CESifo, Munich, 2006
CESifo Working Paper No. 1858
![Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1857.jpg?c=1689237081)
Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending
Working Paper
Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending
Matz Dahlberg, Eva Mörk, Jørn Rattsø, Hanna Ågren
CESifo, Munich, 2006
CESifo Working Paper No. 1857
CESifo, Munich, 2006
CESifo Working Paper No. 1857
![Understanding the Latest Wave and Future Shape of Regional Trade and Cooperation Agreements in Asia Understanding the Latest Wave and Future Shape of Regional Trade and Cooperation Agreements in Asia](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1856.jpg?c=1689237115)
Understanding the Latest Wave and Future Shape of Regional Trade and Cooperation Agreements in Asia
Working Paper
Understanding the Latest Wave and Future Shape of Regional Trade and Cooperation Agreements in Asia
Biswa N. Bhattacharyay
CESifo, Munich, 2006
CESifo Working Paper No. 1856
CESifo, Munich, 2006
CESifo Working Paper No. 1856
![The Effects of Partisan Alignment on the Allocation of Intergovernmental Transfers. Differences-in-Differences Estimates for Spain The Effects of Partisan Alignment on the Allocation of Intergovernmental Transfers. Differences-in-Differences Estimates for Spain](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1855.jpg?c=1689237116)
The Effects of Partisan Alignment on the Allocation of Intergovernmental Transfers. Differences-in-Differences Estimates for Spain
Working Paper
The Effects of Partisan Alignment on the Allocation of Intergovernmental Transfers. Differences-in-Differences Estimates for Spain
Albert Solé-Ollé, Pilar Sorribas-Navarro
CESifo, Munich, 2006
CESifo Working Paper No. 1855
CESifo, Munich, 2006
CESifo Working Paper No. 1855
![The (After) Life-Cycle Theory of Religious Contributions The (After) Life-Cycle Theory of Religious Contributions](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1854.jpg?c=1689236971)
The (After) Life-Cycle Theory of Religious Contributions
Working Paper
The (After) Life-Cycle Theory of Religious Contributions
S. Brock Blomberg, Thomas DeLeire, Gregory D. Hess
CESifo, Munich, 2006
CESifo Working Paper No. 1854
CESifo, Munich, 2006
CESifo Working Paper No. 1854
![Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1853.jpg?c=1689236909)
Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
Working Paper
Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
Andreas Haufler, Alexander Klemm, Guttorm Schjelderup
CESifo, Munich, 2006
CESifo Working Paper No. 1853
CESifo, Munich, 2006
CESifo Working Paper No. 1853
![Active Courts and Menu Contracts Active Courts and Menu Contracts](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1852.jpg?c=1689237201)
Active Courts and Menu Contracts
Working Paper
Active Courts and Menu Contracts
Luca Anderlini, Leonardo Felli, Andrew Postlewaite
CESifo, Munich, 2006
CESifo Working Paper No. 1852
CESifo, Munich, 2006
CESifo Working Paper No. 1852
![Black Market and Official Exchange Rates: Long-Run Equilibrium and Short-Run Dynamics Black Market and Official Exchange Rates: Long-Run Equilibrium and Short-Run Dynamics](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1851.jpg?c=1689236915)
Black Market and Official Exchange Rates: Long-Run Equilibrium and Short-Run Dynamics
Working Paper
Black Market and Official Exchange Rates: Long-Run Equilibrium and Short-Run Dynamics
Guglielmo Maria Caporale, Mario Cerrato
CESifo, Munich, 2006
CESifo Working Paper No. 1851
CESifo, Munich, 2006
CESifo Working Paper No. 1851
![ACE vs. CBIT: Which is Better for Investment and Welfare? ACE vs. CBIT: Which is Better for Investment and Welfare?](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1850.jpg?c=1689237111)
ACE vs. CBIT: Which is Better for Investment and Welfare?
Working Paper
ACE vs. CBIT: Which is Better for Investment and Welfare?
Doina Radulescu, Michael Stimmelmayr
CESifo, Munich, 2006
CESifo Working Paper No. 1850
CESifo, Munich, 2006
CESifo Working Paper No. 1850
![A Behavioral Finance Model of the Exchange Rate with Many Forecasting Rules A Behavioral Finance Model of the Exchange Rate with Many Forecasting Rules](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1849.jpg?c=1689237015)
A Behavioral Finance Model of the Exchange Rate with Many Forecasting Rules
Working Paper
A Behavioral Finance Model of the Exchange Rate with Many Forecasting Rules
Paul De Grauwe, Pablo Rovira Kaltwasser
CESifo, Munich, 2006
CESifo Working Paper No. 1849
CESifo, Munich, 2006
CESifo Working Paper No. 1849
![Searching the eBay Marketplace Searching the eBay Marketplace](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1848.jpg?c=1689237103)
Searching the eBay Marketplace
Working Paper
Searching the eBay Marketplace
Katharina Sailer
CESifo, Munich, 2006
CESifo Working Paper No. 1848
CESifo, Munich, 2006
CESifo Working Paper No. 1848
![Should Courts always Enforce what Contracting Parties Write? Should Courts always Enforce what Contracting Parties Write?](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1847.jpg?c=1689237050)
Should Courts always Enforce what Contracting Parties Write?
Working Paper
Should Courts always Enforce what Contracting Parties Write?
Luca Anderlini, Leonardo Felli, Andrew Postlewaite
CESifo, Munich, 2006
CESifo Working Paper No. 1847
CESifo, Munich, 2006
CESifo Working Paper No. 1847
![Preferential Tax Regimes with Asymmetric Countries Preferential Tax Regimes with Asymmetric Countries](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1846.jpg?c=1689236954)
Preferential Tax Regimes with Asymmetric Countries
Working Paper
Preferential Tax Regimes with Asymmetric Countries
Sam Bucovetsky, Andreas Haufler
CESifo, Munich, 2006
CESifo Working Paper No. 1846
CESifo, Munich, 2006
CESifo Working Paper No. 1846
![Are Cardiovascular Diseases Bad for Economic Growth? Are Cardiovascular Diseases Bad for Economic Growth?](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1845.jpg?c=1689236841)
Are Cardiovascular Diseases Bad for Economic Growth?
Working Paper
Are Cardiovascular Diseases Bad for Economic Growth?
Marc Suhrcke, Dieter M. Urban
CESifo, Munich, 2006
CESifo Working Paper No. 1845
CESifo, Munich, 2006
CESifo Working Paper No. 1845
![Differentiated Annuities in a Pooling Equilibrium Differentiated Annuities in a Pooling Equilibrium](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1844.jpg?c=1689237077)
Differentiated Annuities in a Pooling Equilibrium
Working Paper
Differentiated Annuities in a Pooling Equilibrium
Eytan Sheshinski
CESifo, Munich, 2006
CESifo Working Paper No. 1844
CESifo, Munich, 2006
CESifo Working Paper No. 1844
![Social Interaction and Urban Sprawl Social Interaction and Urban Sprawl](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1843.jpg?c=1689236856)
Social Interaction and Urban Sprawl
Working Paper
Social Interaction and Urban Sprawl
Jan K. Brueckner, Ann G. Largey
CESifo, Munich, 2006
CESifo Working Paper No. 1843
CESifo, Munich, 2006
CESifo Working Paper No. 1843
![The Euro and Inflation Uncertainty in the European Monetary Union The Euro and Inflation Uncertainty in the European Monetary Union](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo1_wp1842.jpg?c=1689236999)
The Euro and Inflation Uncertainty in the European Monetary Union
Working Paper
The Euro and Inflation Uncertainty in the European Monetary Union
Guglielmo Maria Caporale, Alexandros Kontonikas
CESifo, Munich, 2006
CESifo Working Paper No. 1842
CESifo, Munich, 2006
CESifo Working Paper No. 1842