2012
Becker, J. and C. Fuest (2012): Transfer pricing and the intensity of tax rate competition, forthcoming in: Economics Letters.
Becker, J. and C. Fuest (2012): The nexus of corporate taxation and multinational activity, forthcoming in: Finanzarchiv.
2011
M. Dolls, C. Fuest and A. Peichl (2011): Automatic Stabilizers and Economic Crisis: US versus Europe, forthcoming in: Journal of Public Economics.
Fuest, C., Hebous, S. and Riedel, N. 2011, 'International debt shifting and multinational firms in developing economies', Economics Letters, 113(2), 135-138
Becker, J. and Fuest, C. 2011, 'Tax Competition – Greenfield Investment versus Mergers and Acquisitions', Regional Science and Urban Economics 41, 476-486
Becker, J. and Fuest, C. 2011, 'Optimal tax policy when firms are internationally mobile', International Tax and Public Finance 18, 580-604
Becker, J. and Fuest, C. 2011, 'Source versus Residence based Taxation with International Mergers and Acquisitions', Journal of Public Economics 95, 28-40
Fuest, C, Peichl, A, Dolls, M, 2011, 'Automatic Stabilizers, Economic Crisis and Income Distribution in Europe', Research in Labour Economics 32, 227-255
2010
Fuest, C., Büttner, T, 2010,'The Role of the Corporate Income Tax as an Automatic Stabilizer', International Tax and Public Finance 17(6), 686-698.
Fuest, C., Peichl, A., Dolls, M., 2010, 'Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA', Perspektiven der Wirtschaftspolitik 11, 132-145
Becker, J., Fuest, C., 2010, 'Foreign Income and Domestic Deductions – A Comment', National Tax Journal LXIII, 269-277
Fuest, C., Niehues, J., Peichl, A., 2010,'The Redistributive Effects of Tax Benefit Systems in the Enlarged EU', Public Finance Review 38, 473-500
Becker, J., Fuest, C., 2010, 'Tax enforcement and tax havens under formula apportionment', International Tax and Public Finance 17, 217-235
Becker, J., Fuest, C., 2010. ‘Internationalization and business tax revenue - Evidence from Germany’ International Tax and Public Finance, 17, 2, pp174-192.
Becker, J., Fuest, C., 2010. ‘Taxing foreign profits with international mergers and acquisitions.’ International Economic Review 51, 171-186
Becker, J., Fuest, C., 2010. ‘EU regional policy and tax competition.’ European Economic Review 54(1), 150-161
2009
Devereux M. P, Fuest, C., 2009. 'Is the corporation tax an effective automatic stabilizer?' National Tax Journal LXII, 429-437
Fuest, C., 2009, 'Beyond Eurosclerosis - Discussion', Economic Policy 59, 445-447
Fuest, C., 2009. ‘Household debt repayment behaviour: what role do institutions play? - Discussion', Economic Policy 57, 133-136.
2008
Fuest, C., 2008. ‘The European Commission’s proposal for a common consolidated corporate tax base.’ Oxford Review of Economic Policy 24 (4), 720-739.
Fuest, C., Peichl, A., Schaefer, T., 2008. ‘Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany.’ International Tax and Public Finance 15, 620-636.
2007
Fuest, C., Kolmar, M., 2007. ‘A theory of user fee competition.’ Journal of Public Economics 91, 497-509.
Fuest, C., 2007. ‘The relative sophistication of Chinese exports: comment on Peter Schott.’ Economic Policy 53, 40-43.
Becker, J., Fuest, C., 2007. ‘Why is there corporate taxation? The role of limited liability revisited.’ Journal of Economics 92, 1-10.
Fuest, C., Hemmelgarn, T., Ramb, F., 2007. ‘How would the introduction of an EU-wide formula apportionment affect the size and the distribution of the corporate tax base? An analysis based on German multinationals.’ International Tax and Public Finance 14, 605-626.
2003-2006
Fuest, C., Huber, B., 2006. ‘Can regional policy in a federation improve economic efficiency?’ Journal of Public Economics 90, 499-511.
Fath, J., Fuest, C., 2005. ‘Experience rating versus employment protection laws in a model where firms monitor workers.’ Scandinavian Journal of Economics 107, 299-313.
Fuest, C., 2005. ‘Economic integration and tax policy with endogenous foreign firm ownership.’ Journal of Public Economics 89, 1823-1840.
Fuest, C., Huber, B., Mintz, J., 2005. ‘Capital mobility and tax competition.’ Foundations and Trends in Microeconomics 1, 1-62.
Fuest, C., Tilleßen, P., 2005. ‘Why do governments use closed ended subsidies to support entrepreneurial investment?’ Economics Letters 89, 24-30.
Fuest, C., Hemmelgarn, T., 2005. ‘Corporate tax policy, foreign firm ownership and thin capitalization.’ Regional Science and Urban Economics 35, 508-526.
Fuest, C., Huber, B., 2004. ‘Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?’ Journal of International Economics 62, 219-231.
Fuest, C., Huber, B., Nielsen, S.B., 2003. ‘Why is the corporate tax rate lower than the personal tax rate? The role of new firms.’ Journal of Public Economics 87, 157-174.
Recent working papers:
Vella, J, Fuest, C and Schmidt-Eisenlohr, T 2011 'Response on EU Proposal for a Financial Transaction Tax', CBT Working Paper WP11/17
Rita de la Feria and Clemens Fuest 2011 'CLOSER TO AN INTERNAL MARKET? THE ECONOMIC EFFECTS OF EU TAX JURISPRUDENCE', CBT Working Paper WP11/12
Johannes Becker and Clemens Fuest 2011 'The taxation of foreign profits – the old view, the new view, and a pragmatic view', CBT Working Paper WP11/04
Johannes Becker, Clemens Fuest and Nadine Riedel 2010 'Corporate tax effects on the quality and quantity of FDI', CBT Working Paper WP10/13
Clemens Fuest and Nadine Riedel 2010 'Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting', CBT Working Paper WP10/12
Johannes Becker and Clemens Fuest 2009 'Transfer Pricing Policy and the Intensity of Tax Rate Competition', CBT Working Paper WP09/30
Johannes Becker and Clemens Fuest 2009 'Optimal tax policy when firms are internationally mobile', CBT Working Paper WP09/07
Johannes Becker and Clemens Fuest 2009 'EU Regional Policy and Tax Competition', CBT Working Paper WP09/02
Clemens Fuest 2008 'The European Commission’s Proposal for a Common Consolidated Corporate Tax Base', CBT Working Paper WP08/23
Becker, J & Fuest, C 2008 ‘The nexus in corporate income taxation’.
Becker, J & Fuest, C 2008 ‘Tax competition – greenfield investment versus mergers and acquisitions’, CESifo Working Paper No. 2247.
Becker, J & Fuest, C 2007 ‘Quality versus quantity - the composition effect of corporate taxation on foreign direct investment’, CESifo Working Paper No. 2126.
Becker, J & Fuest, C 2007 ‘Optimal tax policy when firms are internationally mobile’, CBT Working Paper CBTWP09/07.
Fuest, C , Huber, B & Nielsen, SB 2007 ‘Capital gains taxes on housing’.