Articles in Refereed Journals

Andreas Haufler

• "Incentives, globalization and redistribution" (with Antoine Ferey and Carlo Perroni). Journal of Public Economics 224, 2023, 104920
• "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies" (with Dirk Schindler). European Economic Review 155, 2023, 104446  
• "Taxing mobile and overconfident top earners" (with Yukihiro Nishimura). International Tax and Public Finance 30, 2023, 913-947
• "Multinational banks in regulated markets: Is financial integration desirable?" (with Ian Wooton). Canadian Journal of Economics 54, 2021, 1811-1841
• "Regulatory and bailout decisions in a banking union". Journal of Banking and Finance 133, 2021, 106300.
• "Regulatory competition in capital standards: A 'race to the top' result (with Ulf Maier), Journal of Banking and Finance 106, 2019, 180-194
• "Bonus taxes and international competition for bank managers" (with Daniel Gietl), European Economic Review 110, 2018, 41-60
• "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules" (with Mohammed Mardan and Dirk Schindler), Journal of International Economics 114, 2018, 25–43
• "Reforming an asymmetric union: On the virtues of dual tier capital taxation" (with Christoph Lülfesmann), Journal of Public Economics 125, 2015, 116-127
• "Should tax policy favor high- or low-productivity firms?" (with Dominika Langenmayr and Christian Bauer), European Economic Review 73, 2015, 18-34 
• "Cross-border loss offset can fuel tax competition" (with Mohammed Mardan), Journal of Economic Behavior and Organization 106, 2014, 42-61
• Entrepreneurial innovations and taxation" (with Pehr-Johan Norbäck and Lars Persson), Journal of Public Economics 113, 2014, 13-31
• "Economic integration and the optimal corporate tax structure with heterogeneous firms" (with Christian Bauer and Ronald Davies), Journal of Public Economics 110, 2014, 42-56
• "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes" (with Frank Stähler), International Economic Review 54, 2013, 665-692. Supplementary Appendix for this Paper.
• "Firms‘ financial choices and thin capitalization rules under corporate tax competition" (with Marco Runkel),
  European Economic Review 56, 2012, 1087-1103. Supplementary Appendix for this Paper.
• "Unionisation triggers tax incentives to attract foreign direct investment" (with Ferdinand Mittermaier),
  The Economic Journal 121,2011, 793–818
• "Merger policy and tax competition: The role of foreign firm ownership" (with Christian Schulte), International Tax and Public Finance Volume 18(2), 2011, 121-145
• "Competition for firms in an oligopolistic industry: The impact of economic integration" (with Ian Wooton), Journal of International Economics 80(2), 2010, 239-248, Appendix for this paper
• "Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse" (with Johannes Rincke), Perspektiven der Wirtschaftspolitik 10, 2009, 123-145
• "Economic integration and the relationship between profit and wages taxes" (with Alexander Klemm and Guttorm Schjelderup), Public Choice 138, 2009, 423-446
• "Merger Policy to Promote 'Global Players'? A Simple Model" (with Søren Bo Nielsen), Oxford Economic Papers 60(3), 2008, 517-545
• "Redistributive Taxation, multinational enterprises and economic integration" (with Alexander Klemm and Guttorm Schjelderup), European Journal of Political Economy.24(1), 2008, 249-255.
• "Tax Competition when Firms Choose their Organizational Form: Should Tax Loopholes for Multinationals be Closed?" (with Sam Bucovetsky),  Journal of International Economics 74(1), 2008, 188-201, Appendix to this paper (PDF, 181 KByte)
• "Preferential Tax Regimes with Asymmetric Countries" (with Sam Bucovetsky), National Tax Journal 60(4), 2007, 789-795.
• "International oligopoly and the taxation of commerce with revenue constrained governments" (with Michael Pflüger), Economica 74, Issue 295, 2007, 451-473.
• "Company Tax Coordination cum Tax Rate Competition in the European Union" (with Wolfgang Eggert), Finanzarchiv, 62(4), 2006, 579-601
• "The Effects of Regional and Subsidy Coordination on Foreign Direct Investment" (with Ian Wooton), European Economic Review, 50(2), 2006, 285-305
• "Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base" (with Guttorm Schjelderup and Frank Stähler), International Tax and Public Finance 12(3), 2005, 281-300
• "Tacit Collusion and International Commodity Taxation" (with Guttorm Schjelderup), Journal of Public Economics 88(3/4), 2004, 577-600 -- Corrigendum for this Article (PDF, 111 KByte)
• "Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens?", Schmollers Jahrbuch 124(4), 2004, 539-556
• "International Commodity Taxation under Monopolistic Competition" (with Michael Pflüger), Journal of Public Economic Theory 6(3), 2004, 445-470
• "Health Care Reform: Separating Insurance from Income Redistribution" (with Friedrich Breyer), International Tax and Public Finance 7(4/5), 2000, 445-461
• "Corporate Tax Systems and Cross-Country Profit Shifting" (with Guttorm Schjelderup), Oxford Economic Papers 52(2), 2000, 306-325
• "Corporate Taxation, Profit Shifting and the Efficiency of Public Input Provision" (with Guttorm Schjelderup), Finanzarchiv 56(3/4), 1999, 481-499
• "Country Size and Tax Competition for Foreign Direct Investment" (with Ian Wooton), Journal of Public Economics 71(1), 1999, 121-139
• "Capital Taxation and Production Efficiency in an Open Economy" (with Wolfgang Eggert), Economics Letters 62(1), 1999, 85-90
• "Harmonization of Corporate Income Taxation in the EU" (with Bernd Genser), Außenwirtschaft 54(3), 1999, 319-348
• "Prospects for Co-ordination of Corporate Taxation and Taxation of Interest Income in the EU", Fiscal Studies 20(2), 1999, 133-153
• "When do Small Countries Win Tax Wars?" (with Wolfgang Eggert), Public Finance Review 26(4), 1998, 327-361
• "Asymmetric Commodity Tax Competition - Comment on de Crombrugghe and Tulkens", Journal of Public Economics 67(1), 1998, 135-144
• "Factor Taxation, Income Distribution, and Capital Market Integration", Scandinavian Journal of Economics 99(3), 1997, 425-446
• "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation" (with Søren Bo Nielsen), Journal of Economics / Zeitschrift für Nationalökonomie 66(1), 1997, 43-69
• "On the Optimal Tax Policy Mix when Consumers and Firms are Imperfectly Mobile" (with Bernd Genser), Finanzarchiv 53(3/4), 1996, 411-433
• "Optimal Factor and Commodity Taxation in a Small Open Economy", International Tax and Public Finance 3(3), 1996, 425-442
• "Tax Differentials and External Tariffs in a Trade Deflection Model", Finanzarchiv 53(1), 1996, 47-67
• "Tax Competition, Tax Coordination, and Tax Harmonization: The Effects of EMU" (with Bernd Genser), Empirica 23(1), 1996, 59-89
• "Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?", International Tax and Public Finance 3(1), 1996, 5-28
• "Indirect Taxation in an Integrated Europe: Is there a Way of Avoiding Trade Distortions without Sacrificing National Tax Autonomy?" (with Bernd Genser and Peter B. Sørensen), Journal of Economic Integration 10(2), 1995, 170-205
• "Unilateral Tax Reform under the Restricted Origin Principle", European Journal of Political Economy 10(3), 1994, 511- 527