ifo Media Center

Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Granting Market Countries the Right to Tax Profit without Physical Nexus

Taxing the Residual Profit of Multinational Enterprises: A Critique of Formulaic Apportionment and a Proposal

Information

The Economics of the Digital Services Tax

Aligning profit taxation with value creation

Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting

Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting

Education: Optimal Choice and Efficient Policy

Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy

Taxing Human Capital Efficiently when Qualified Labour is Mobile

Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth

Efficient Education Policy - A Second-Order Elasticity Rule

Taxing Education in Ramsey's Tradition

Efficient Tax Policy Ranks Education Higher than Saving

Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-qualified Labour more Heavily than Qualified Labour

Efficiency Effects of Tax Deductions for Work-Related Expenses

Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality

Delaying Integration of Immigrant Labor for the Purpose of Taxation

Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance

Trading Off Tax Distortion and Tax Evasion