Simon Loretz
Names
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Simon |
| last: |
Loretz |
Identifer
Contact
Affiliations
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Österreichisches Institut für Wirtschaftsforschung (WIFO) (weight: 95%)
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Oxford University
/ Saïd Business School
/ Centre for Business Taxation (weight: 5%)
Research profile
author of:
- The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records (RePEc:aea:aejpol:v:6:y:2014:i:2:p:19-53)
by Michael P. Devereux & Li Liu & Simon Loretz - Corporate tax harmonization in the EU (RePEc:bla:ecpoli:v:25:y:2010:i::p:537-590)
by Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij - Homogeneous Profit Tax Effects for Heterogeneous Firms? (RePEc:bla:worlde:v:33:y:2010:i:8:p:1023-1041)
by Peter Egger & Simon Loretz - On the measurement of investment types: Heterogeneity in corporate tax elasticities (RePEc:bla:worlde:v:42:y:2019:i:2:p:478-508)
by Hendrik Jungmann & Simon Loretz - The Effects of EU Formula Apportionment on Corporate Tax Revenues (RePEc:btx:wpaper:0706)
by Michael P Devereux & Simon Loretz - Bilateral Effective Tax Rates and Foreign Direct Investment (RePEc:btx:wpaper:0802)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - Firm-specific Forward-looking Effective Tax Rates (RePEc:btx:wpaper:0811)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - Increased efficiency through consolidation and formula apportionment in the European Union? (RePEc:btx:wpaper:0812)
by Michael P Devereux & Simon Loretz - Corporate taxation in the OECD in a wider context (RePEc:btx:wpaper:0821)
by Simon Loretz - Corporate Taxation and Multinational Activity (RePEc:btx:wpaper:0904)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - Corporate Tax Competition between Firms (RePEc:btx:wpaper:0912)
by Simon Loretz & Padraig J. Moore - Corporate tax harmonization in the EU (RePEc:btx:wpaper:0932)
by Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij - Evaluating Neutrality Properties of Corporate Tax Reforms (RePEc:btx:wpaper:1007)
by Michael P. Devereux & Simon Loretz - Evidence for profit shifting with tax sensitive capital stocks (RePEc:btx:wpaper:1116)
by Simon Loretz & Socrates Mokkas - How would EU corporate tax reform affect US investment in Europe? (RePEc:btx:wpaper:1118)
by Michael P. Devereux & Simon Loretz - How Would EU Corporate Tax Reform Affect US Investment in Europe? (RePEc:btx:wpaper:1124)
by Michael Devereux & Simon Loretz - The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records (RePEc:btx:wpaper:1223)
by Michael Devereux & Li Liu & Simon Loretz - What do we know about corporate tax competition? (RePEc:btx:wpaper:1229)
by Michael Devereux & Simon Loretz - Corporate Taxation and Multinational Activity (RePEc:ces:ceswps:_1773)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer – Bemessungsgrundlage auf Österreich (RePEc:clr:mwugar:191)
by Margit Schratzenstaller & Simon Loretz - Corporate tax harmonization in the EU (RePEc:cpb:discus:133)
by Leon Bettendorf & Albert van der Horst & Ruud de Mooij & M.P. Devereux & S. Loretz - Media Coverage and Immigration Worries: Econometric Evidence (RePEc:cra:wpaper:2018-03)
by Christine Benesch & Simon Loretz & David Stadelmann & Tobias Thomas - Media Coverage and Immigration Worries: Econometric Evidence (RePEc:diw:diwsop:diw_sp970)
by Christine Benesch & Simon Loretz & David Stadelmann & Tobias Thomas - Media coverage and immigration worries: Econometric evidence (RePEc:eee:jeborg:v:160:y:2019:i:c:p:52-67)
by Benesch, Christine & Loretz, Simon & Stadelmann, David & Thomas, Tobias - International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation (RePEc:idq:ictduk:11176)
by Cobham, Alex & Loretz, Simon - Taxation, multinationals and foreign direct investment / Tributación, multinacionales e inversión extranjera directa / Tributació, multinacionals i inversió estrangera directa (RePEc:ieb:report:ieb_report_2_2016)
by Jordi Jofre-Monseny & Simon Loretz & Valeria Merlo & Daniel J. Wilson - Corporate tax competition between firms (RePEc:ieb:wpaper:doc2009-19)
by Simon Loretz & Padraig J. Moore - Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries (RePEc:ifs:fistud:v:28:y:2007:i:2:p:227-249)
by Simon Loretz - The Effects of EU Formula Apportionment on Corporate Tax Revenues (RePEc:ifs:fistud:v:29:y:2008:i:1:p:1-33)
by Michael P. Devereux & Simon Loretz - A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms (RePEc:ipt:taxref:201609)
by Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan - Bilateral effective tax rates and foreign direct investment (RePEc:kap:itaxpf:v:16:y:2009:i:6:p:822-849)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - Firm-specific forward-looking effective tax rates (RePEc:kap:itaxpf:v:16:y:2009:i:6:p:850-870)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - Corporate tax competition between firms (RePEc:kap:itaxpf:v:20:y:2013:i:5:p:725-752)
by Simon Loretz & Padraig Moore - Evidence for Profit Shifting with Tax-sensitive Capital Stocks (RePEc:mhr:finarc:urn:sici:0015-2218(201503)71:1_1:efpswt_2.0.tx_2-3)
by Simon Loretz & Socrates Mokkas - How Would EU Corporate Tax Reform Affect US Investment in Europe? (RePEc:nbr:nberch:12560)
by Michael P. Devereux & Simon Loretz - The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records (RePEc:nbr:nberch:13221)
by Michael Devereux & Li Liu & Simon Loretz - How Would EU Corporate Tax Reform Affect US Investment in Europe? (RePEc:nbr:nberwo:17576)
by Michael P. Devereux & Simon Loretz - What Do We Know About Corporate Tax Competition? (RePEc:ntj:journl:v:66:y:2013:i:3:p:745-774)
by Michael P. Devereux & Simon Loretz - Corporate tax harmonization in the EU
[Taxing corporate income] (RePEc:oup:ecpoli:v:25:y:2010:i:63:p:537-590.)
by Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij - Corporate taxation in the OECD in a wider context (RePEc:oup:oxford:v:24:y:2008:i:4:p:639-660)
by Simon Loretz - Corporate tax competition between firms (RePEc:ris:sbgwpe:2009_003)
by Loretz, Simon & Moore, Padraig J. - Tax Competition and Tax Coordination in the European Union: A Survey (RePEc:ris:sbgwpe:2014_004)
by Keuschnigg, Christian & Loretz, Simon & Winner, Hannes - When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration (RePEc:ris:sbgwpe:2014_005)
by Loretz, Simon & Oberhofer, Harald - On the measurement of investment types: Heterogeneity in corporate tax elasticities (RePEc:ris:sbgwpe:2016_001)
by Jungmann, Hendrik & Loretz, Simon - Book Reviews (RePEc:spr:weltar:v:141:y:2005:i:2:p:369-372)
by Simon Loretz - How Would EU Corporate Tax Reform Affect US Investment in Europe? (RePEc:ucp:tpolec:doi:10.1086/665503)
by Michael P. Devereux & Simon Loretz - Tax Competition and Tax Coordination in the European Union: A Survey (RePEc:usg:econwp:2014:27)
by Keuschnigg, Christian & Loretz, Simon & Winner, Hannes - Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich (RePEc:wfo:monber:y:2015:i:5:p:431-437)
by Simon Loretz - Wachstum schwächt sich ab. Mittelfristige Prognose der österreichischen Wirtschaft bis 2023 (RePEc:wfo:monber:y:2018:i:10:p:713-731)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz & Stefan Schiman - Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich (RePEc:wfo:monber:y:2019:i:1:p:61-71)
by Simon Loretz & Margit Schratzenstaller - Verteilungswirkungen von Steuern und Sozialbeiträgen 2015 (RePEc:wfo:monber:y:2019:i:5:p:353-363)
by Jürgen Bierbaumer-Polly & Simon Loretz & Christine Mayrhuber - Kreislaufwirtschaft und Förderung des Reparatursektors (RePEc:wfo:monber:y:2020:i:2:p:123-135)
by Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller - Die Wirtschaftsentwicklung in Österreich im Zeichen der COVID-19-Pandemie. Mittelfristige Prognose 2020 bis 2024 (RePEc:wfo:monber:y:2020:i:4:p:239-265)
by Josef Baumgartner & Serguei Kaniovski & Jürgen Bierbaumer-Polly & Christian Glocker & Ulrike Huemer & Simon Loretz & Helmut Mahringer & Hans Pitlik - Budgeterstellung in Österreich während des Ausbruchs der COVID-19-Pandemie (RePEc:wfo:monber:y:2020:i:5:p:355-361)
by Simon Loretz & Hans Pitlik & Margit Schratzenstaller - Bundeshaushalt und Staatsschuld in der COVID-19-Krise. Bundesvoranschlag 2021 und Mittelfristiger Finanzrahmen 2021 bis 2024 (RePEc:wfo:monber:y:2021:i:1:p:53-65)
by Simon Loretz & Hans Pitlik & Margit Schratzenstaller - Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung (RePEc:wfo:monber:y:2021:i:11:p:815-827)
by Claudia Kettner & Simon Loretz & Margit Schratzenstaller - Energiepreisschock trübt auch mittelfristig die Wirtschaftsaussichten. Mittelfristige Prognose 2023 bis 2027 (RePEc:wfo:monber:y:2022:i:10:p:643-661)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz - Rückgang der Energiepreise verbessert die Wachstumsaussichten. Update der mittelfristigen Prognose 2023 bis 2027 (RePEc:wfo:monber:y:2023:i:4:p:235-248)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz - Stark steigende Energiepreise – Optionen für eine Entlastung von Haushalten und Unternehmen (RePEc:wfo:rbrief:y:2022:i:6)
by Josef Baumgartner & Gabriel Felbermayr & Claudia Kettner & Angela Köppl & Daniela Kletzan-Slamanig & Simon Loretz & Margit Schratzenstaller - Economic Growth Loses Momentum. Medium-term Forecast for the Austrian Economy Until 2023 (RePEc:wfo:wblltn:y:2018:i:18:p:174-192)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz & Stefan Schiman - Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain (RePEc:wfo:wpaper:y:2019:i:579)
by Benjamin Bittschi & Ines Fortin & Sebastian Koch & Richard Sellner & Simon Loretz & Gregor Zwirn - Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich (RePEc:wfo:wstudy:61514)
by Simon Loretz & Margit Schratzenstaller - Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung (RePEc:wfo:wstudy:61535)
by Hans Pitlik & Michael Klien & Simon Loretz - Umverteilung durch den Staat in Österreich 2015 (RePEc:wfo:wstudy:61782)
by Silvia Rocha-Akis & Jürgen Bierbaumer-Polly & Julia Bock-Schappelwein & Martina Einsiedl & Michael Klien & Thomas Leoni & Simon Loretz & Hedwig Lutz & Christine Mayrhuber - Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen (RePEc:wfo:wstudy:61957)
by Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller - Ökonomische Bewertung der in der Regierungsklausur am 16. Juni 2020 vorgestellten Maßnahmen (RePEc:wfo:wstudy:66415)
by Josef Baumgartner & Jürgen Bierbaumer-Polly & Marian Fink & Klaus S. Friesenbichler & Serguei Kaniovski & Michael Klien & Simon Loretz & Hans Pitlik & Silvia Rocha-Akis & Franz Sinabell & Alexander Sc - Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen (RePEc:wfo:wstudy:67258)
by Simon Loretz & Oliver Fritz - Ein Blick auf die Gemeindefinanzen 2020 bis 2023 (RePEc:wfo:wstudy:69274)
by Simon Loretz & Hans Pitlik - Einfluss der Inflation auf die Mehrwertsteuereinnahmen (RePEc:wfo:wstudy:69695)
by Simon Loretz & Josef Baumgartner - Umverteilung durch den Staat in Österreich 2019 und Entwicklungen von 2005 bis 2019 (RePEc:wfo:wstudy:69741)
by Silvia Rocha-Akis & Jürgen Bierbaumer & Benjamin Bittschi & Julia Bock-Schappelwein & Martina Einsiedl & Marian Fink & Michael Klien & Simon Loretz & Christine Mayrhuber - Unknown item RePEc:wfo:wstudy:69777 (book)
- Ein Blick auf die Gemeindefinanzen 2021 bis 2024 (RePEc:wfo:wstudy:70517)
by Simon Loretz & Hans Pitlik - Österreichischer Stabilitätspakt 2012 und föderative Lastenverschiebungen. Eine Projektion für die Jahre 2024 bis 2028 (RePEc:wfo:wstudy:71320)
by Simon Loretz & Hans Pitlik - Progressionsbericht 2023. Schätzung der kalten Progression als Grundlage für Maßnahmen zur Inflationsabgeltung für das Jahr 2024 (RePEc:wfo:wstudy:71426)
by Martin Ertl & Susanne Forstner & Michael Reiter & Felix Schröter & Josef Baumgartner & Simon Loretz - Inflation und Budgets der Bundesländer in Österreich (RePEc:wfo:wstudy:71551)
by Simon Loretz & Hans Pitlik & Margit Schratzenstaller-Altzinger - Media coverage and immigration worries: Econometric evidence (RePEc:zbw:dicedp:288)
by Benesch, Christine & Loretz, Simon & Stadelmann, David & Thomas, Tobias - Evidence for profit shifting with tax sensitive capital stocks (RePEc:zbw:vfsc13:79847)
by Loretz, Simon & Mokkas, Socrates