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)
11212 hits:
![Trade, Multinationals and Transfer Pricing Regulations Trade, Multinationals and Transfer Pricing Regulations](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp152.jpg?c=1689237013)
Trade, Multinationals and Transfer Pricing Regulations
Working Paper
Trade, Multinationals and Transfer Pricing Regulations
Guttorm Schjelderup, Alfons J. Weichenrieder
CESifo, Munich, 1998
CES Working Paper No. 152
CESifo, Munich, 1998
CES Working Paper No. 152
![Pollution, Factor Taxation and Unemployment Pollution, Factor Taxation and Unemployment](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp151.jpg?c=1689236866)
Pollution, Factor Taxation and Unemployment
Working Paper
Pollution, Factor Taxation and Unemployment
Erkki Koskela, Ronnie Schöb, Hans-Werner Sinn
CES, Munich, 1998
CES Working Paper No. 151
CES, Munich, 1998
CES Working Paper No. 151
![Ethnic Norms and their Transformation through Reputational Cascades Ethnic Norms and their Transformation through Reputational Cascades](https://cesifo.org/sites/default/files/docbase/docs_imgs/cesifo-wp150.jpg?c=1689237090)
Ethnic Norms and their Transformation through Reputational Cascades
Working Paper
Ethnic Norms and their Transformation through Reputational Cascades
Timur Kuran
CES, Munich, 1997
CES Working Paper No. 150
CES, Munich, 1997
CES Working Paper No. 150
![Monetary and Fiscal Unification in the EU: A Stylized Analysis Monetary and Fiscal Unification in the EU: A Stylized Analysis](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp149.jpg?c=1689237162)
Monetary and Fiscal Unification in the EU: A Stylized Analysis
Working Paper
Monetary and Fiscal Unification in the EU: A Stylized Analysis
Bas van Aarle, Florence Huart
CES, Munich, 1997
CES Working Paper No. 149
CES, Munich, 1997
CES Working Paper No. 149
Working Paper
Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax
David Bradford
CES, Munich, 1997
CES Working Paper No. 148
CES, Munich, 1997
CES Working Paper No. 148
![Individual vs. Joint Taxation in Models with Household Production Individual vs. Joint Taxation in Models with Household Production](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp147.jpg?c=1689237144)
Individual vs. Joint Taxation in Models with Household Production
Working Paper
Individual vs. Joint Taxation in Models with Household Production
Patricia F. Apps, Ray Rees
CES, Munich, 1997
CES Working Paper No. 147
CES, Munich, 1997
CES Working Paper No. 147
![On the Taxation of Trade Within and Between Households On the Taxation of Trade Within and Between Households](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp146.jpg?c=1689237010)
On the Taxation of Trade Within and Between Households
Working Paper
On the Taxation of Trade Within and Between Households
Patricia F. Apps, Ray Rees
CES, Munich, 1997
CES Working Paper No. 146
CES, Munich, 1997
CES Working Paper No. 146
![The Optimal Taxation of Couples The Optimal Taxation of Couples](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp145.jpg?c=1689236930)
The Optimal Taxation of Couples
Working Paper
The Optimal Taxation of Couples
Patricia F. Apps, Ray Rees
CES, Munich, 1997
CES Working Paper No. 145
CES, Munich, 1997
CES Working Paper No. 145
![Valuation of Irreversible Entry Options under Uncertainty and Taxation Valuation of Irreversible Entry Options under Uncertainty and Taxation](https://cesifo.org/sites/default/files/docbase/docs_imgs/ces_wp144.jpg?c=1689236960)
Valuation of Irreversible Entry Options under Uncertainty and Taxation
Working Paper
Valuation of Irreversible Entry Options under Uncertainty and Taxation
Luis H. R. Alvarez, Vesa Kanniainen
CES, Munich, 1997
CES Working Paper No. 144
CES, Munich, 1997
CES Working Paper No. 144
![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