Simon Loretz
Names
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Simon |
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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
American Economic Journal: Economic Policy, American Economic Association (2014)
by Michael P. Devereux & Li Liu & Simon Loretz
(ReDIF-article, aea:aejpol:v:6:y:2014:i:2:p:19-53) - Homogeneous Profit Tax Effects for Heterogeneous Firms?
The World Economy, Wiley Blackwell (2010)
by Peter Egger & Simon Loretz
(ReDIF-article, bla:worlde:v:33:y:2010:i:8:p:1023-1041) - On the measurement of investment types: Heterogeneity in corporate tax elasticities
The World Economy, Wiley Blackwell (2019)
by Hendrik Jungmann & Simon Loretz
(ReDIF-article, bla:worlde:v:42:y:2019:i:2:p:478-508) - The Effects of EU Formula Apportionment on Corporate Tax Revenues
Working Papers, Oxford University Centre for Business Taxation (2007)
by Michael P Devereux & Simon Loretz
(ReDIF-paper, btx:wpaper:0706) - Bilateral Effective Tax Rates and Foreign Direct Investment
Working Papers, Oxford University Centre for Business Taxation (2008)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
(ReDIF-paper, btx:wpaper:0802) - Firm-specific Forward-looking Effective Tax Rates
Working Papers, Oxford University Centre for Business Taxation (2008)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
(ReDIF-paper, btx:wpaper:0811) - Increased efficiency through consolidation and formula apportionment in the European Union?
Working Papers, Oxford University Centre for Business Taxation (2008)
by Michael P Devereux & Simon Loretz
(ReDIF-paper, btx:wpaper:0812) - Corporate taxation in the OECD in a wider context
Working Papers, Oxford University Centre for Business Taxation (2008)
by Simon Loretz
(ReDIF-paper, btx:wpaper:0821) - Corporate Taxation and Multinational Activity
Working Papers, Oxford University Centre for Business Taxation (2009)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
(ReDIF-paper, btx:wpaper:0904) - Corporate Tax Competition between Firms
Working Papers, Oxford University Centre for Business Taxation (2009)
by Simon Loretz & Padraig J. Moore
(ReDIF-paper, btx:wpaper:0912) - Corporate tax harmonization in the EU
Working Papers, Oxford University Centre for Business Taxation (2009)
by Leon Bettendorf & Michael P. Devereux & Albert van der Horst & Simon Loretz & Ruud A. de Mooij
(ReDIF-paper, btx:wpaper:0932) - Evaluating Neutrality Properties of Corporate Tax Reforms
Working Papers, Oxford University Centre for Business Taxation (2010)
by Michael P. Devereux & Simon Loretz
(ReDIF-paper, btx:wpaper:1007) - Evidence for profit shifting with tax sensitive capital stocks
Working Papers, Oxford University Centre for Business Taxation (2011)
by Simon Loretz & Socrates Mokkas
(ReDIF-paper, btx:wpaper:1116) - How would EU corporate tax reform affect US investment in Europe?
Working Papers, Oxford University Centre for Business Taxation (2011)
by Michael P. Devereux & Simon Loretz
(ReDIF-paper, btx:wpaper:1118) - How Would EU Corporate Tax Reform Affect US Investment in Europe?
Working Papers, Oxford University Centre for Business Taxation (2011)
by Michael Devereux & Simon Loretz
(ReDIF-paper, btx:wpaper:1124) - The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
Working Papers, Oxford University Centre for Business Taxation (2012)
by Michael Devereux & Li Liu & Simon Loretz
(ReDIF-paper, btx:wpaper:1223) - What do we know about corporate tax competition?
Working Papers, Oxford University Centre for Business Taxation (2012)
by Michael Devereux & Simon Loretz
(ReDIF-paper, btx:wpaper:1229) - Corporate Taxation and Multinational Activity
CESifo Working Paper Series, CESifo (2006)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
(ReDIF-paper, ces:ceswps:_1773) - Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer – Bemessungsgrundlage auf Österreich
Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik (2019)
by Margit Schratzenstaller & Simon Loretz
(ReDIF-paper, clr:mwugar:191) - Corporate tax harmonization in the EU
CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis (2009)
by Leon Bettendorf & Albert van der Horst & Ruud de Mooij & M.P. Devereux & S. Loretz
(ReDIF-paper, cpb:discus:133) - Media Coverage and Immigration Worries: Econometric Evidence
CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) (2018)
by Christine Benesch & Simon Loretz & David Stadelmann & Tobias Thomas
(ReDIF-paper, cra:wpaper:2018-03) - Media Coverage and Immigration Worries: Econometric Evidence
SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP) (2018)
by Christine Benesch & Simon Loretz & David Stadelmann & Tobias Thomas
(ReDIF-paper, diw:diwsop:diw_sp970) - Media coverage and immigration worries: Econometric evidence
Journal of Economic Behavior & Organization, Elsevier (2019)
by Benesch, Christine & Loretz, Simon & Stadelmann, David & Thomas, Tobias
(ReDIF-article, eee:jeborg:v:160:y:2019:i:c:p:52-67) - International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
Working Papers, Institute of Development Studies, International Centre for Tax and Development (2014)
by Cobham, Alex & Loretz, Simon
(ReDIF-paper, idq:ictduk:11176) - Taxation, multinationals and foreign direct investment / Tributación, multinacionales e inversión extranjera directa / Tributació, multinacionals i inversió estrangera directa
IEB Reports, Institut d'Economia de Barcelona (IEB) (2016)
by Jordi Jofre-Monseny & Simon Loretz & Valeria Merlo & Daniel J. Wilson
(ReDIF-paper, ieb:report:ieb_report_2_2016) - Corporate tax competition between firms
Working Papers, Institut d'Economia de Barcelona (IEB) (2009)
by Simon Loretz & Padraig J. Moore
(ReDIF-paper, ieb:wpaper:doc2009-19) - Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries
Fiscal Studies, Institute for Fiscal Studies (2007)
by Simon Loretz
(ReDIF-article, ifs:fistud:v:28:y:2007:i:2:p:227-249) - The Effects of EU Formula Apportionment on Corporate Tax Revenues
Fiscal Studies, Institute for Fiscal Studies (2008)
by Michael P. Devereux & Simon Loretz
(ReDIF-article, ifs:fistud:v:29:y:2008:i:1:p:1-33) - A New Calibration for CORTAX: A computable general equilibrium model for simulating corporate tax reforms
JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre (Seville site) (2016)
by Alvarez Martinez, Maria Teresa & Barrios, Salvador & Bettendorf, Leon & d'Andria, Diego & Gesualdo, Maria & Loretz, Simon & Pontikakis, Dimitrios & Pycroft, Jonathan
(ReDIF-paper, ipt:taxref:201609) - Bilateral effective tax rates and foreign direct investment
International Tax and Public Finance, Springer;International Institute of Public Finance (2009)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
(ReDIF-article, kap:itaxpf:v:16:y:2009:i:6:p:822-849) - Firm-specific forward-looking effective tax rates
International Tax and Public Finance, Springer;International Institute of Public Finance (2009)
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
(ReDIF-article, kap:itaxpf:v:16:y:2009:i:6:p:850-870) - Corporate tax competition between firms
International Tax and Public Finance, Springer;International Institute of Public Finance (2013)
by Simon Loretz & Padraig Moore
(ReDIF-article, kap:itaxpf:v:20:y:2013:i:5:p:725-752) - Evidence for Profit Shifting with Tax-sensitive Capital Stocks
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2015)
by Simon Loretz & Socrates Mokkas
(ReDIF-article, mhr:finarc:urn:sici:0015-2218(201503)71:1_1:efpswt_2.0.tx_2-3) - How Would EU Corporate Tax Reform Affect US Investment in Europe?
NBER Chapters, National Bureau of Economic Research, Inc (2012)
by Michael P. Devereux & Simon Loretz
(ReDIF-chapter, nbr:nberch:12560) - The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
NBER Chapters, National Bureau of Economic Research, Inc (2012)
by Michael Devereux & Li Liu & Simon Loretz
(ReDIF-chapter, nbr:nberch:13221) - How Would EU Corporate Tax Reform Affect US Investment in Europe?
NBER Working Papers, National Bureau of Economic Research, Inc (2011)
by Michael P. Devereux & Simon Loretz
(ReDIF-paper, nbr:nberwo:17576) - What Do We Know About Corporate Tax Competition?
National Tax Journal, National Tax Association;National Tax Journal (2013)
by Michael P. Devereux & Simon Loretz
(ReDIF-article, ntj:journl:v:66:y:2013:i:3:p:745-774) - Corporate tax harmonization in the EU
[Taxing corporate income]
Economic Policy, CEPR;CES;MSH (2010)
by Leon Bettendorf & Michael P. Devereux & Albert Van Der Horst & Simon Loretz & Ruud A. de Mooij
(ReDIF-article, oup:ecpoli:v:25:y:2010:i:63:p:537-590.) - Corporate taxation in the OECD in a wider context
Oxford Review of Economic Policy, Oxford University Press (2008)
by Simon Loretz
(ReDIF-article, oup:oxford:v:24:y:2008:i:4:p:639-660) - Corporate tax competition between firms
Working Papers in Economics, University of Salzburg (2009)
by Loretz, Simon & Moore, Padraig J.
(ReDIF-paper, ris:sbgwpe:2009_003) - Tax Competition and Tax Coordination in the European Union: A Survey
Working Papers in Economics, University of Salzburg (2014)
by Keuschnigg, Christian & Loretz, Simon & Winner, Hannes
(ReDIF-paper, ris:sbgwpe:2014_004) - When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration
Working Papers in Economics, University of Salzburg (2014)
by Loretz, Simon & Oberhofer, Harald
(ReDIF-paper, ris:sbgwpe:2014_005) - On the measurement of investment types: Heterogeneity in corporate tax elasticities
Working Papers in Economics, University of Salzburg (2016)
by Jungmann, Hendrik & Loretz, Simon
(ReDIF-paper, ris:sbgwpe:2016_001) - Book Reviews
Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy) (2005)
by Simon Loretz
(ReDIF-article, spr:weltar:v:141:y:2005:i:2:p:369-372) - How Would EU Corporate Tax Reform Affect US Investment in Europe?
Tax Policy and the Economy, University of Chicago Press (2012)
by Michael P. Devereux & Simon Loretz
(ReDIF-article, ucp:tpolec:doi:10.1086/665503) - Tax Competition and Tax Coordination in the European Union: A Survey
Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science (2014)
by Keuschnigg, Christian & Loretz, Simon & Winner, Hannes
(ReDIF-paper, usg:econwp:2014:27) - Anteil der kalten Progression an der gesamten Lohnsteuerprogression in Österreich
WIFO Monatsberichte (monthly reports), WIFO (2015)
by Simon Loretz
(ReDIF-article, wfo:monber:y:2015:i:5:p:431-437) - Wachstum schwächt sich ab. Mittelfristige Prognose der österreichischen Wirtschaft bis 2023
WIFO Monatsberichte (monthly reports), WIFO (2018)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz & Stefan Schiman
(ReDIF-article, wfo:monber:y:2018:i:10:p:713-731) - Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich
WIFO Monatsberichte (monthly reports), WIFO (2019)
by Simon Loretz & Margit Schratzenstaller
(ReDIF-article, wfo:monber:y:2019:i:1:p:61-71) - Verteilungswirkungen von Steuern und Sozialbeiträgen 2015
WIFO Monatsberichte (monthly reports), WIFO (2019)
by Jürgen Bierbaumer-Polly & Simon Loretz & Christine Mayrhuber
(ReDIF-article, wfo:monber:y:2019:i:5:p:353-363) - Kreislaufwirtschaft und Förderung des Reparatursektors
WIFO Monatsberichte (monthly reports), WIFO (2020)
by Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller
(ReDIF-article, wfo:monber:y:2020:i:2:p:123-135) - Die Wirtschaftsentwicklung in Österreich im Zeichen der COVID-19-Pandemie. Mittelfristige Prognose 2020 bis 2024
WIFO Monatsberichte (monthly reports), WIFO (2020)
by Josef Baumgartner & Serguei Kaniovski & Jürgen Bierbaumer-Polly & Christian Glocker & Ulrike Huemer & Simon Loretz & Helmut Mahringer & Hans Pitlik
(ReDIF-article, wfo:monber:y:2020:i:4:p:239-265) - Budgeterstellung in Österreich während des Ausbruchs der COVID-19-Pandemie
WIFO Monatsberichte (monthly reports), WIFO (2020)
by Simon Loretz & Hans Pitlik & Margit Schratzenstaller
(ReDIF-article, wfo:monber:y:2020:i:5:p:355-361) - Bundeshaushalt und Staatsschuld in der COVID-19-Krise. Bundesvoranschlag 2021 und Mittelfristiger Finanzrahmen 2021 bis 2024
WIFO Monatsberichte (monthly reports), WIFO (2021)
by Simon Loretz & Hans Pitlik & Margit Schratzenstaller
(ReDIF-article, wfo:monber:y:2021:i:1:p:53-65) - Steuerreform 2022/2024 – Maßnahmenüberblick und erste Einschätzung
WIFO Monatsberichte (monthly reports), WIFO (2021)
by Claudia Kettner & Simon Loretz & Margit Schratzenstaller
(ReDIF-article, wfo:monber:y:2021:i:11:p:815-827) - Energiepreisschock trübt auch mittelfristig die Wirtschaftsaussichten. Mittelfristige Prognose 2023 bis 2027
WIFO Monatsberichte (monthly reports), WIFO (2022)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz
(ReDIF-article, wfo:monber:y:2022:i:10:p:643-661) - Rückgang der Energiepreise verbessert die Wachstumsaussichten. Update der mittelfristigen Prognose 2023 bis 2027
WIFO Monatsberichte (monthly reports), WIFO (2023)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz
(ReDIF-article, wfo:monber:y:2023:i:4:p:235-248) - Stark steigende Energiepreise – Optionen für eine Entlastung von Haushalten und Unternehmen
WIFO Research Briefs, WIFO (2022)
by Josef Baumgartner & Gabriel Felbermayr & Claudia Kettner & Angela Köppl & Daniela Kletzan-Slamanig & Simon Loretz & Margit Schratzenstaller
(ReDIF-paper, wfo:rbrief:y:2022:i:6) - Economic Growth Loses Momentum. Medium-term Forecast for the Austrian Economy Until 2023
WIFO Bulletin, WIFO (2018)
by Josef Baumgartner & Serguei Kaniovski & Simon Loretz & Stefan Schiman
(ReDIF-article, wfo:wblltn:y:2018:i:18:p:174-192) - Price Elasticities and Implied Tax Revenue for Alcoholic Beverages. Evidence from Poland, France and Spain
WIFO Working Papers, WIFO (2019)
by Benjamin Bittschi & Ines Fortin & Sebastian Koch & Richard Sellner & Simon Loretz & Gregor Zwirn
(ReDIF-paper, wfo:wpaper:y:2019:i:579) - Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich
WIFO Studies, WIFO (2018)
by Simon Loretz & Margit Schratzenstaller
(ReDIF-book, wfo:wstudy:61514) - Ausgabendynamik in den Budgets der Gebietskörperschaften im Lichte einer aufgabenorientierten vertikalen Finanzmittelverteilung
WIFO Studies, WIFO (2018)
by Hans Pitlik & Michael Klien & Simon Loretz
(ReDIF-book, wfo:wstudy:61535) - Umverteilung durch den Staat in Österreich 2015
WIFO Studies, WIFO (2019)
by Silvia Rocha-Akis & Jürgen Bierbaumer-Polly & Julia Bock-Schappelwein & Martina Einsiedl & Michael Klien & Thomas Leoni & Simon Loretz & Hedwig Lutz & Christine Mayrhuber
(ReDIF-book, wfo:wstudy:61782) - Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen
WIFO Studies, WIFO (2019)
by Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller
(ReDIF-book, wfo:wstudy:61957) - Ökonomische Bewertung der in der Regierungsklausur am 16. Juni 2020 vorgestellten Maßnahmen
WIFO Studies, WIFO (2020)
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
(ReDIF-book, wfo:wstudy:66415) - Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen
WIFO Studies, WIFO (2021)
by Simon Loretz & Oliver Fritz
(ReDIF-book, wfo:wstudy:67258) - Ein Blick auf die Gemeindefinanzen 2020 bis 2023
WIFO Studies, WIFO (2022)
by Simon Loretz & Hans Pitlik
(ReDIF-book, wfo:wstudy:69274) - Einfluss der Inflation auf die Mehrwertsteuereinnahmen
WIFO Studies, WIFO (2022)
by Simon Loretz & Josef Baumgartner
(ReDIF-book, wfo:wstudy:69695) - Umverteilung durch den Staat in Österreich 2019 und Entwicklungen von 2005 bis 2019
WIFO Studies, WIFO (2023)
by Silvia Rocha-Akis & Jürgen Bierbaumer & Benjamin Bittschi & Julia Bock-Schappelwein & Martina Einsiedl & Marian Fink & Michael Klien & Simon Loretz & Christine Mayrhuber
(ReDIF-book, wfo:wstudy:69741) - Unknown item RePEc:wfo:wstudy:69777 (book)
- Ein Blick auf die Gemeindefinanzen 2021 bis 2024
WIFO Studies, WIFO (2023)
by Simon Loretz & Hans Pitlik
(ReDIF-book, wfo:wstudy:70517) - Österreichischer Stabilitätspakt 2012 und föderative Lastenverschiebungen. Eine Projektion für die Jahre 2024 bis 2028
WIFO Studies, WIFO (2024)
by Simon Loretz & Hans Pitlik
(ReDIF-book, wfo:wstudy:71320) - Progressionsbericht 2023. Schätzung der kalten Progression als Grundlage für Maßnahmen zur Inflationsabgeltung für das Jahr 2024
WIFO Studies, WIFO (2023)
by Martin Ertl & Susanne Forstner & Michael Reiter & Felix Schröter & Josef Baumgartner & Simon Loretz
(ReDIF-book, wfo:wstudy:71426) - Media coverage and immigration worries: Econometric evidence
DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE) (2018)
by Benesch, Christine & Loretz, Simon & Stadelmann, David & Thomas, Tobias
(ReDIF-paper, zbw:dicedp:288) - Evidence for profit shifting with tax sensitive capital stocks
VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association (2013)
by Loretz, Simon & Mokkas, Socrates
(ReDIF-paper, zbw:vfsc13:79847)