Simon Loretz
Simon Loretz
Austrian Institute of Economic Research
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What do we know about corporate tax competition?
MP Devereux, S Loretz
National Tax Journal 66 (3), 745-773, 2012
The Effects of EU Formula Apportionment on Corporate Tax Revenues
MP Devereux, S Loretz
Fiscal Studies 29 (1), 1-33, 2008
The elasticity of corporate taxable income: New evidence from UK tax records
MP Devereux, L Liu, S Loretz
American Economic Journal: Economic Policy 6 (2), 19-53, 2014
Corporate taxation in the OECD in a wider context
S Loretz
Oxford Review of Economic Policy 24 (4), 639-660, 2008
Corporate tax harmonization in the EU
L Bettendorf, MP Devereux, A Van der Horst, S Loretz, RA De Mooij
Economic Policy 25 (63), 537-590, 2010
Bilateral effective tax rates and foreign direct investment
P Egger, S Loretz, M Pfaffermayr, H Winner
International Tax and Public Finance 16 (6), 822-849, 2009
International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation
A Cobham, S Loretz
Firm-specific forward-looking effective tax rates
P Egger, S Loretz, M Pfaffermayr, H Winner
International Tax and Public Finance 16 (6), 850-870, 2009
Media coverage and immigration worries: Econometric evidence
C Benesch, S Loretz, D Stadelmann, T Thomas
Journal of Economic Behavior & Organization 160, 52-67, 2019
Increased efficiency through consolidation and formula apportionment in the European Union
MP Devereux, S Loretz
Oxford University Centre for Business Taxation Working Paper 8, 12, 2008
Corporate taxation and multinational activity
P Egger, S Loretz, M Pfaffermayr, H Winner
CESifo Working Paper, 2006
When helping the small hurts the middle: Beer excise duties and market concentration
S Loretz, H Oberhofer
Brewing, Beer and Pubs: A Global Perspective, 2016
Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD Countries
S Loretz
Fiscal Studies 28 (2), 227-249, 2007
Evidence for profit shifting with tax sensitive capital stocks
S Loretz, S Mokkas
FinanzArchiv: Public Finance Analysis 71 (1), 1-6, 2015
Homogeneous profit tax effects for heterogeneous firms?
P Egger, S Loretz
The World Economy 33 (8), 1023-1041, 2010
Tax competition and tax coordination
C Keuschnigg, S Loretz, H Winner
Routledge Handbook of the Economics of European Integration, 315-331, 2015
How would EU corporate tax reform affect US investment in Europe?
MP Devereux, S Loretz
Tax Policy and the Economy 26 (1), 59-92, 2012
The economic effects of EU-reforms in corporate income tax systems
M Devereux, L Bettendorf, A van der Horst, S Loretz, R de Mooij
European Commission Directorate General for Taxation and Customs Union, 2009
Corporation tax in the United Kingdom
MP Devereux, S Loretz
Oxford University Centre for Business Taxation, 2011
Corporate tax competition between firms
S Loretz, PJ Moore
International Tax and Public Finance 20 (5), 725-752, 2013
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