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Papers by wolfram richter

Research paper thumbnail of Residual profit splitting: a theory-based approach to tax multinationals

International tax and public finance, Jun 14, 2024

Research paper thumbnail of Efficiency Effects of Tax Deductions for Work-Related Expenses

Social Science Research Network, 2004

Research paper thumbnail of Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Social Science Research Network, 2022

Research paper thumbnail of Efficient Specialization in Ricardian Production

Social Science Research Network, 2010

Research paper thumbnail of Besteuerung des Humanvermögens : Vortrag und Diskussion ; 08.10.2010

Research paper thumbnail of Vorwort des Herausgebers

Perspektiven Der Wirtschaftspolitik, Nov 1, 2002

Research paper thumbnail of Trading Off Tax Distortion and Tax Evasion

Social Science Research Network, 2001

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

RePEc: Research Papers in Economics, 2021

Research paper thumbnail of Effiziente Spezialisierung in Ricardianischer Produktion: Was lehrt das Beispiel von Tuch und Wein?

Research paper thumbnail of Gerechtigkeit und Fairneß in Wirtschaft und Gesellschaft. Entstaatlichungspotentiale im Hochschulbereich

VS Verlag für Sozialwissenschaften eBooks, 1999

Research paper thumbnail of Der flächendeckende Mindestlohn – Anmerkungen zu dem gleichnamigen Beitrag von Andreas Knabe, Ronnie Schöb und Marcel Thum

Perspektiven Der Wirtschaftspolitik, Nov 27, 2014

Research paper thumbnail of Eine effizienzorientierte Reform der GRV

Duncker & Humblot eBooks, Mar 11, 2022

Research paper thumbnail of Staatliche Exportkreditversicherung

Duncker & Humblot eBooks, Nov 18, 2021

Research paper thumbnail of Taxing Education in Ramsey's Tradition

Social Science Research Network, 2009

Research paper thumbnail of Problematische Umsetzung der Gesundheitsreform

Research paper thumbnail of Tax Deductibility of Economic Depreciation to Ensure Invariant Valuations: The Johansson-Samuelson Theorem Reconsidered

Springer eBooks, 1993

S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for ec... more S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for economic depredation if, and only if, the present value of a cash-receipt stream develops through time independently of the marginal income tax rate. By substituting valuation invariance across time by one across tax brackets a related and more powerful version is derived.

Research paper thumbnail of Wirkungen von Steuern und Sozialbeiträgen

Research paper thumbnail of Kommunale Unternehmensbesteuerung

Journal of contextual economics, Apr 1, 1992

Research paper thumbnail of Mindestbesteuerung europäischer Konzerne: Internationale Zusammenarbeit!

Wirtschaftsdienst, May 1, 2023

Research paper thumbnail of Europa am Scheideweg — ein Vorschlag zur politischen Weiterentwicklung

Wirtschaftsdienst, Jul 1, 2017

Research paper thumbnail of Residual profit splitting: a theory-based approach to tax multinationals

International tax and public finance, Jun 14, 2024

Research paper thumbnail of Efficiency Effects of Tax Deductions for Work-Related Expenses

Social Science Research Network, 2004

Research paper thumbnail of Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Social Science Research Network, 2022

Research paper thumbnail of Efficient Specialization in Ricardian Production

Social Science Research Network, 2010

Research paper thumbnail of Besteuerung des Humanvermögens : Vortrag und Diskussion ; 08.10.2010

Research paper thumbnail of Vorwort des Herausgebers

Perspektiven Der Wirtschaftspolitik, Nov 1, 2002

Research paper thumbnail of Trading Off Tax Distortion and Tax Evasion

Social Science Research Network, 2001

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

RePEc: Research Papers in Economics, 2021

Research paper thumbnail of Effiziente Spezialisierung in Ricardianischer Produktion: Was lehrt das Beispiel von Tuch und Wein?

Research paper thumbnail of Gerechtigkeit und Fairneß in Wirtschaft und Gesellschaft. Entstaatlichungspotentiale im Hochschulbereich

VS Verlag für Sozialwissenschaften eBooks, 1999

Research paper thumbnail of Der flächendeckende Mindestlohn – Anmerkungen zu dem gleichnamigen Beitrag von Andreas Knabe, Ronnie Schöb und Marcel Thum

Perspektiven Der Wirtschaftspolitik, Nov 27, 2014

Research paper thumbnail of Eine effizienzorientierte Reform der GRV

Duncker & Humblot eBooks, Mar 11, 2022

Research paper thumbnail of Staatliche Exportkreditversicherung

Duncker & Humblot eBooks, Nov 18, 2021

Research paper thumbnail of Taxing Education in Ramsey's Tradition

Social Science Research Network, 2009

Research paper thumbnail of Problematische Umsetzung der Gesundheitsreform

Research paper thumbnail of Tax Deductibility of Economic Depreciation to Ensure Invariant Valuations: The Johansson-Samuelson Theorem Reconsidered

Springer eBooks, 1993

S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for ec... more S.-E. Johansson (1961) and P. A. Samuelson (1964) have shown that allowance has to be made for economic depredation if, and only if, the present value of a cash-receipt stream develops through time independently of the marginal income tax rate. By substituting valuation invariance across time by one across tax brackets a related and more powerful version is derived.

Research paper thumbnail of Wirkungen von Steuern und Sozialbeiträgen

Research paper thumbnail of Kommunale Unternehmensbesteuerung

Journal of contextual economics, Apr 1, 1992

Research paper thumbnail of Mindestbesteuerung europäischer Konzerne: Internationale Zusammenarbeit!

Wirtschaftsdienst, May 1, 2023

Research paper thumbnail of Europa am Scheideweg — ein Vorschlag zur politischen Weiterentwicklung

Wirtschaftsdienst, Jul 1, 2017