WorldCat Identities

Wagener, Andreas

Works: 65 works in 150 publications in 2 languages and 501 library holdings
Roles: Author, dgs, Editor
Publication Timeline
Most widely held works by Andreas Wagener
Internationaler Steuerwettbewerb mit Kapitalsteuern by Andreas Wagener( Book )

5 editions published between 1996 and 1997 in German and held by 53 WorldCat member libraries worldwide

Der Autor unternimmt eine systematische, theoretische Analyse des Einsatzes von nationalen Kapitalsteuerpolitiken als Instrumenten im internationalen Standortwettbewerb. Die Fragestellung ist angesichts hoher internationaler Kapitalmobilität und ungelöster Harmonisierungsfragen in der EU von aktueller politischer Relevanz. Auf der Grundlage eines internationalen Kapitalmarktmodells wird fiskalischer Wettbewerb mit fünf kapitalbezogenen Steuern innerhalb einer Vielzahl nationaler und internationaler Steuersysteme untersucht. Ausgehend vom Steuerwettbewerb mit einzelnen Steuersätzen wendet sich die Arbeit schließlich dem internationalen Wettbewerb der Steuersysteme zu
Der Mitarbeiterpool im Krankenhaus : Grundlagen, Organisation, Einzelfragen by Andreas Wagener( Book )

5 editions published between 1992 and 2006 in German and held by 34 WorldCat member libraries worldwide

Does military draft discourage enrollment in higher education? evidence from OECD countries by Katarina Keller( )

6 editions published in 2009 in English and held by 29 WorldCat member libraries worldwide

Using data from 1960-2000 for OECD countries, we analyze the impact of compulsory military service on the demand for higher education, measured by students enrolled in tertiary education as a share of the working-age population. Based on a theoretical model, we hypothesize that military draft has a negative effect on education. Empirically, we confirm this for the existence of conscription, albeit usually at low statistical significance. However, the intensity of its enforcement, measured by the share of the labor force conscripted by the military and the duration of service, significantly reduces enrollment in higher education. -- conscription ; human capital
On intergenerational risk sharing within social security schemes by Andreas Wagener( Book )

6 editions published in 2001 in English and held by 24 WorldCat member libraries worldwide

One of the main reasons to include pay-as-you-go (PAYG) schemes in multi-pillared pension systems is that they may entail beneficial risk-sharing and diversification features. However, depending on the "pension formula" these features vary significantly for different types of PAYG schemes. We derive individually most-preferred PAYG rules (represented by a risk-sharing parameter) for young and old members of a society. These preferences depend among others on the correlation between the risks of PAYG scheme and funded schemes and on the trust in the durability of the pension rule. We find that the generations' interests with respect to the optimal PAYG policy need not necessarily clash, in particular not if future economic conditions are expected to be similar to today's. We discuss the implications of these findings for the political economy of multipillar pension systems
Profit tax competition and formula apportionment : presented at 3rd Norwegian-German Seminar on Public Economics, June 2003 by Rüdiger Pethig( Book )

8 editions published in 2003 in English and held by 24 WorldCat member libraries worldwide

We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax-elastic is the apportionment formula. This depends on the properties of production technologies. In particular: (i) With fixed labour input, tax competition is sharpest if apportionment is based on property-shares, followed by the sales- and payroll-shares. (ii) If capital and labour are endogenous and technologies are Cobb-Douglas, tax competition under the property- and the payroll-share rule is sharper than under the sales-share formula. Factor elasticities determine whether payroll- or property-share apportionment generates sharper tax competition
To draft or not to draft? Efficiency, generational incidence, and political economy of military conscription by Panu Poutvaara( Book )

11 editions published between 2004 and 2005 in English and held by 22 WorldCat member libraries worldwide

We study the efficiency and distributional consequences of establishing and abolishing the draft in a dynamic model with overlapping generations, taking into account endogenous human capital formation as well as government budget constraints. The introduction of the draft initially benefits the older generation while harming the young and all future generations. Its Pareto-improving abolition requires levying age-dependent taxes on the young. These being infeasible, abolition of the draft would harm the old. The intergenerational incidence of the gains and losses from its introduction and abolition helps to explain the political allure of the draft
The political economy of conscription by Panu Poutvaara( )

2 editions published in 2009 in English and held by 19 WorldCat member libraries worldwide

Though in decline recently, military conscription is still a widely used mode of staffing armies. Since not many valid economic, social or military arguments in favor of the draft can be put forward, the question emerges why societies choose to rely on it. In this survey we explain the political allure of military conscription by its specific intra- and intergenerational incidence as a tax. From a public choice perspective, there is always a vast majority of people in favor of the introduction and maintenance of military draft, as compared to a professional army. Empirical evidence for this conclusion appears to be mixed, however. Political preferences with respect to conscription involve concerns about its unfairness and questionable record on social accounts. Special interests may also matter. -- military draft ; public choice ; taxation ; dynamic costs ; fairness
The invisible hand plays dice : eventualities in religious markets by Panu Poutvaara( Book )

6 editions published between 2004 and 2009 in English and held by 18 WorldCat member libraries worldwide

Why ist the public sector more labor intensive? : a distortionary tax argument by Panu Poutvaara( Book )

6 editions published in 2004 in English and held by 18 WorldCat member libraries worldwide

"Government-run entities are often more labor-intensive than private companies, even with identical production technologies. This need not imply slack in the public sector, but may be a rational response to its wage tax advantage over private firms. A tax-favored treatment of public production precludes production efficiency. It reduces welfare when labor supply is constant. With an elastic labor supply, a wage tax advantage of the public sector may improve welfare if it allows for a higher net wage. This would counteract the distortion of labor supply arising from wage taxation. Full privatization is never optimal if the labor supply elasticity is positive but small"--Forschungsinstitut zur Zukunft der Arbeit web site
The dynamic cost of the draft by Morten I Lau( Book )

5 editions published in 2002 in English and held by 18 WorldCat member libraries worldwide

Increases in risk and the welfare state by Thomas Eichner( Book )

5 editions published in 2002 in English and held by 17 WorldCat member libraries worldwide

Double Bertrand tax competition : a fiscal game with governments acting as middlemen by Andreas Wagener( Book )

1 edition published in 1999 in English and held by 17 WorldCat member libraries worldwide

Income, inequality and the welfare state by Carina Engelhardt Önne( Book )

1 edition published in 2018 in English and held by 15 WorldCat member libraries worldwide

Do mobile pensioners threaten the deferred taxation of savings? by Volker Meier( Book )

5 editions published in 2011 in English and held by 15 WorldCat member libraries worldwide

We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on savings and a full taxation of interest. Mobility of the old calls for lower degrees of deferral and reduced taxation of interest. However, the optimum never entails full immediate taxation of savings in combination with full tax exemption on capital income. -- deferred taxation ; income tax ; savings ; migration
Tax competition, relative performance and policy imitation by Andreas Wagener( Book )

4 editions published in 2009 in English and held by 14 WorldCat member libraries worldwide

Rather than about absolute payoffs, governments in fiscal competition often seem to care about their performance relative to other governments. Moreover, they often appear to mimic policies observed elsewhere. We study such behaviour in a tax competition game with mobile capital à la Zodrow-Mieszkowski. Both with relative payoff concerns and for imitative policies, evolutionary stability is the appropriate solution concept. It renders tax competition more aggressive than with best-reply policies (Nash equilibrium). Whatever the number of jurisdictions involved, an evolutionary stable tax policy coincides with the competitive outcome of a tax competition game played among infinitely many governments. Tax competition among boundedly rational governments, thus, involves drastic efficiency losses. -- fiscal competition ; relative performance ; tax mimicking ; evolutionary stability
Culture and tax structures by Tobias Koenig( Book )

6 editions published in 2012 in English and held by 14 WorldCat member libraries worldwide

We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries. To address endogeneity issues we then use an epidemiological approach and employ the cultural values of second-generation immigrants to the US as an instrument for the degree of postmaterialism in their ancestral countries. Estimations with this approach re-confirm that personal taxes are higher, both in absolute and relative terms, in more postmaterialist countries. -- tax structure ; taxation ; social values ; culture
Tax competition with formula apportionment : the interaction between tax base and sharing mechanism : presented at CESifo Area Conference on Public Sector Economics, April 2007 by Martin Kolmar( Book )

5 editions published in 2007 in English and held by 13 WorldCat member libraries worldwide

The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment. We analyse tax competition in such a regime, focussing on the interaction between the definition of the tax base and the apportionment method. Tax competition leads to suboptimally low tax rates if and only if the investment elasticity of the tax base is lower than the investment elasticity of the apportionment factor. For any apportionment method a change in the definition of the tax base can turn a race-to-the-bottom in tax competition into a race-over-the-top
The open method of coordination (OMC) as an evolutionary learning process by Ana B Ania( Book )

3 editions published in 2009 in English and held by 12 WorldCat member libraries worldwide

We interpret the Open Method of Coordination (OMC), recently adopted by the EU as a mode of governance in the area of social policy and other fields, as an imitative learning dynamics of the type considered in evolutionary game theory. The best-practise feature and the iterative design of the OMC correspond to the behavioral rule imitate the best.ʺ In a redistribution game with utilitarian governments and mobile welfare beneficiaries, we compare the outcomes of imitative behavior (long-run evolutionary equilibrium), decentralized best-response behaviour (Nash equilibrium), and coordinated policies. The main result is that the OMC allows policy coordination on a strict subset of the set of Nash equilibria, favoring in particular coordination on intermediate values of the policy instrument
The political economy of conscription by Panu Poutvaara( Book )

3 editions published in 2009 in English and held by 12 WorldCat member libraries worldwide

Biased perceptions of income inequality and redistribution by Carina Engelhardt Önne( )

5 editions published in 2014 in English and held by 9 WorldCat member libraries worldwide

When based on perceived rather than on objective income distributions, the Meltzer-Richards hypothesis and the POUM hypothesis work quite well empirically: there exists a positive link between perceived inequality or perceived upward mobility and the extent of redistribution in democratic regimes - though such a link does not exist when objective measures of inequality and social mobility are used. These observations highlight that political preferences and choices might depend more on perceptions than on factual data
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Alternative Names
Andreas Wagener deutscher Ökonom, Finanz- und Sozialwissenschaftler

Andreas Wagener Duits econoom

Andreas Wagener economista alemán

Andreas Wagener economista alemany

Andreas Wagener économiste allemand

Andreas Wagener German economist

Andreas Wagener professor académico alemão

Andreas Wagener tysk professor

Wagener, A. 1967-

Wagener, A. 1967-2019

English (88)

German (10)