Research at the Institute of Public Finance

Research Focus

We conduct research on the effects and the optimal design of government interventions in the economy. Our focus is on empirical tax research and the analysis of social security systems.

Research Focus

We conduct research on the effects and the optimal design of government interventions in the economy. Our focus is on empirical tax research and the analysis of social security systems.

Articles in refereed journals

  • Danzer, Alexander M. and Zyska, Lennard (2023): Pensions and fertility: Microeconomic evidenceAmerican Economic Journal: Economic Policy, 15(2): 126-165.
    DOI: DOI: 10.1257/pol.20200440
  • Langenmayr, Dominika and Zyska, Lennard (2023): Escaping the exchange of information: Tax evasion via citizenship-by-investmentJournal of Public Economics, 221: 104865.
    DOI: https://doi.org/10.1016/j.jpubeco.2023.104865
  • Heinemann, F., Janeba, E. & Todtenhaupt, M. (2022): Incumbency and expectations of fiscal rule compliance: Evidence from surveys of German policy makersEuopean Journal of Political Economy, 72, 102093.
    DOI: https://doi.org/10.1016/j.ejpoleco.2021.102093
  • Huizinga, H., Todtenhaupt, M., Voget, J. & Wagner, W. (2022): Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio HoldingsJournal of International Money and Finance, 122, 102548.
    DOI: https://doi.org/10.1016/j.jimonfin.2021.102548
  • Jacob, M. & Todtenhaupt, M. (2022): Withholding Taxes, Compliance Cost and Foreign Portfolio InvestmentThe Accounting Review (forthcoming).
  • Knoll, B., Riedel, N., Schwab, T., Todtenhaupt, M. & Voget, J. (2021): Cross-Border Effects of R&D Tax IncentivesResearch Policy, 50 (9), 104326.
    DOI: https://doi.org/10.1016/j.respol.2021.104326
  • Schwab, T. & Todtenhaupt, M. (2021): Thinking Outside the Box: The Cross-border Effect of Tax Cuts on R&DJournal of International Economics, 204, 104536.
    DOI: https://doi.org/10.1016/j.jpubeco.2021.104536
  • Todtenhaupt, M. & Voget, J. (2021): International Taxation and Productivity Effects of M&AsJournal of International Economics, 131, 103438.
    DOI: https://doi.org/10.1016/j.jinteco.2021.103438
  • Edwards, A. & Todtenhaupt, M. (2020): Capital Gains Taxation and Funding for Start-UpsJournal of Financial Economics, 138 (2), 549-671.
    DOI: 10.1016/j.jfineco.2020.06.009
  • Feld, L., Ruf, M., Schreiber, U., Todtenhaupt, M. & Voget, J. (2020): Taxing Away M&A: Capital Gains Taxation and Acquisition ActivityEuropean Economic Review, 128, 103505.
    DOI: https://doi.org/10.1016/j.euroecorev.2020.103505
  • Bönke, Timm, Grabka, Markus. M., Schröder, Carsten, Wolff, Edward N. and Zyska, Lennard (2019): The joint distribution of net worth and pension wealth in GermanyReview of Income and Wealth, 65(4): 834-871.
    DOI: https://doi.org/10.1111/roiw.12371
  • Janeba, E. & Todtenhaupt, M. (2018): Fiscal Competition and Public DebtJournal of Public Economics, 168, 47-61.
    DOI: https://doi.org/10.1016/j.jpubeco.2018.10.001

Working papers

  • Agrawal, D. & Todtenhaupt, M. (2022): Are Domestic Workers Affected by Foreign Tax Changes?SSRN Working Paper No. 4256605. Available at SSRN: https://ssrn.com/abstract=4256605.
  • Edwards, A., Heitzman, S., Klasa, S. & Todtenhaupt, M. (2022): Taxes and Takeovers: Evidence from Private Negotiations During Tax ReformRotman School of Management Working Paper No. 4130342.