Mr. Prof. Dr. Clemens Fuest worked for ZEW in the Unit “Board of Directors”.
Selected Publications
Articles in Refereed Journals
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2018), An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Microdata, International Tax and Public Finance 25 (1), 273–309. Download
Dolls, Mathias, Clemens Fuest, Friedrich Heinemann and Andreas Peichl (2016), Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union, CESifo Economic Studies 62 (2), 210-231.
Fuest, Clemens, Friedrich Heinemann and Christoph Schröder (2016), A Viable Insolvency Procedure for Sovereigns in the Euro Area, Journal of Common Market Studies 54 (2), 301-317. Download
Blömer, Maximilian Joseph, Mathias Dolls, Clemens Fuest, Max Löffler and Andreas Peichl (2015), German Public Finances through the Financial Crisis, Fiscal Studies 36 (4), 453–474. Download
de la Feria, Rita and Clemens Fuest (2015), The Economic Effects of EU Tax Jurisprudence, European Law Review, forthcoming.
Devereux, Michael P., Clemens Fuest and Ben Lockwood (2015), The taxation of foreign profits: A unified view, Journal of Public Economics 125, 83-97.
Dörrenberg, Philipp, Denvil Duncan, Clemens Fuest and Andreas Peichl (2014), Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?, Kyklos 67(1), 29-53.
Bilicka, Katarzyna A. and Clemens Fuest (2014), With Which Countries do tax Havens Share Information?, International Tax and Public Finance 21(2), 175-197 .
Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform, World Tax Journal.
Fuest, Clemens and Martin Kolmar (2013), Endogenous Free Riding and the Decentralized User-Fee Financing of Spillover Goods in a n-Region Economy, International Tax and Public Finance 20, 169-191.
Bargain, Olivier, Mathias Dolls, Clemens Fuest, Dirk Neumann, Andreas Peichl, Nico Pestel and Sebastian Siegloch (2013), Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism, Economic Policy 28 (75), 375-422. Download
Fuest, Clemens and Friedrich Schneider (2012), Tax Evasion, Tax Avoidance, and Shadow Economy: Introduction, International Tax and Public Finance 19, 1-4.
Becker, Johannes and Clemens Fuest (2012), The nexus of corporate taxation and multinational activity, Finanzarchiv 68, 231-251.
Becker, Johannes and Clemens Fuest (2012), Transfer pricing and the intensity of tax rate competition, Economics Letters 117, 146-148.
Becker, Johannes, Clemens Fuest and Nadine Riedel (2012), Corporate Tax Effects on the Quantity and Quality of FDI, European Economic Review 56, 1495-1511.
Dolls, Mathias, Clemens Fuest and Andreas Peichl (2012), Automatic Stabilizers and Economic Crisis: US vs. Europe, Journal of Public Economics 96 (3-4), 279-294. Download
Dolls, Mathias, Clemens Fuest and Andreas Peichl (2012), Automatic Stabilization and Discretionary Fiscal Policy in the Financial Crisis, IZA Journal of Labor Policy 1:4. Download
Becker, Johannes and Clemens Fuest (2011), Source versus Residence Based Taxation with International Mergers and Acquisitions, Journal of Public Economics 95, 28-40.
Becker, Johannes and Clemens Fuest (2011), Optimal tax policy when firms are internationally mobile, International Tax and Public Finance 18, 580-604.
Becker, Johannes, May Elsayyad and Clemens Fuest (2011), Auswirkungen der Globalisierung auf die Struktur der Besteuerung, Perspektiven der Wirtschaftspolitik 13, 4-18.
Becker, Johannes and Clemens Fuest (2011), Tax Competition – Greenfield Investment versus Mergers and Acquisitions, Regional Science and Urban Economics 41, 476-486.
Fuest, Clemens, Shafik Hebous and Nadine Riedel (2011), International debt shifting and multinational firms in developing economies, Economics Letters 113, 135-138.
Dolls, Mathias, Clemens Fuest and Andreas Peichl (2011), Economic Crisis, Automatic Stabilization and Income Distribution, Research in Labor Economics 32, pp. 227-256. Download
Becker, Johannes and Clemens Fuest (2010), Internationalization and Business Tax Revenue - Evidence from Germany, International Tax and Public Finance 17, 174-192.
Becker, Johannes and Clemens Fuest (2010), EU Regional Policy and Tax Competition, European Economic Review 54, 150-161.
Becker, Johannes and Clemens Fuest (2010), Taxing foreign profits with international mergers and acquisitions, International Economic Review 51, 171-186.
Becker, Johannes and Clemens Fuest (2010), Tax enforcement and tax havens under formula apportionment, International Tax and Public Finance 17, 217-235.
Fuest, Clemens, Andreas Peichl and Judith Niehues (2010), The Redistributive Effects of Tax Benefit Systems in the Enlarged EU, Public Finance Review 38, 473-500. Download
Becker, Johannes and Clemens Fuest (2010), Foreign Income and Domestic Deductions – A Comment, National Tax Journal LXIII, 269-277.
Dolls, Mathias, Clemens Fuest and Andreas Peichl (2010), Wie wirken die automatischen Stabilisatoren in der Wirtschaftskrise? Deutschland im Vergleich zu anderen EU-Staaten und den USA, Perspektiven der Wirtschaftspolitik 11, 132-145. Download
Büttner, Thiess and Clemens Fuest (2010), The Role of the Corporate Income Tax as an Automatic Stabilizer, The Role of the Corporate Income Tax as an Automatic Stabilizer 17, 686-698.
Articles in Non-Refereed Journals
Ciaglia, Sarah, Clemens Fuest and Friedrich Heinemann (2018), Europäische Identität: Begriff, Determinanten und Politikansätze, Wirtschaftsdienst 98 (12), 869-876. Download
Fuest, Clemens (2016), Die ökonomischen Folgen der Zuwanderung, ifo Schnelldienst 69 (4), 11-14.
Fuest, Clemens and Christoph Spengel (2016), Abgeltungssteuer: reformieren statt abschaffen, Wirtschaftsdienst 96 (2), 83-87.
Fuest, Clemens (2015), Why the Macron Plan for the Eurozone Is Misguided, Europes World, 48-57. Download
Fuest, Clemens, Friedrich Heinemann and Martin Ungerer (2015), Reforming the Financing of the European Union: A Proposal, Intereconomics 50 (5), 288-293. Download
Fuest, Clemens (2015), G7-Finanzgipfel in Dresden, Wirtschaftsdienst 95 (6), 370-371.
Fuest, Clemens, Max Löffler, Andreas Peichl and Holger Stichnoth (2015), Integration des Solidaritätszuschlags in die Einkommenssteuer - Verteilungs- und Aufkommenswirkungen, Wirtschaftsdienst 95 (5), 319-324.
Fuest, Clemens, Andreas Peichl and Daniel Waldenström (2015), Piketty's r-g Model: Wealth Inequality and Tax Policy, CESifo Forum 16 (1), 3-10. Download
Nicolay, Katharina, Clemens Fuest, Jost H. Heckemeyer, Hannah Nusser and Christoph Spengel (2015), Eindämmung internationaler Gewinnverlagerung: Wo steht die OECD und was sind die Alternativen?, Steuer und Wirtschaft 1, 90-97.
Fuest, Clemens (2014), Die Reform des Finanzföderalismus vor dem Hintergrund der europäischen Integration, Der Landkreis 84, 212-215.
Fuest, Clemens (2014), Wie weit ist die Verschuldungskrise in der Europäischen Währungsunion überwunden?, Wirtschaftsdienst Sonderheft 2014, 11-14.
Fratzscher, Marcel, Clemens Fuest, Kai A. Konrad, Hans-Werner Sinn and Harald Uhlig (2013), Bundesverfassungsgericht und Krisenpolitik der EZB - Stellungnahmen der Ökonomen, Wirtschaftsdienst 93 (7), 431-454.
Calliess, Christian, Henrik Enderlein, Marcel Fratzscher, Clemens Fuest, Franz C. Mayer, Daniela Schwarzer, Maximilian Steinbeis, Constanze Stelzenmüller, Guntram Wolff, Armin von Bogdandy and Jakob von Weizsäcker (2013), Aufbruch in die Euro-Union, ZRP Zeitschrift für Rechtspolitik 46 (8), 248-251.
Fuest, Clemens (2013), Die Architektur der Fiskalunion in Europa, WISO Diskurs 2013, 25-27.
Finke, Katharina, Clemens Fuest, Jost Heckemeyer, Hannah Nusser and Christoph Spengel (2013), Handlungsoptionen gegen aggressive Steuerplanung, Der Betrieb 38, 33-38.
Fuest, Clemens (2013), EZB in der Grauzone zwischen Geld- und Fiskalpolitik, Wirtschaftsdienst 93 (7), 440-424.
Fuest, Clemens (2013), Besteuerung multinationaler Unternehmen: keine Alleingänge!, Wirtschaftsdienst 93 (3), 138-139.
Monographs, Contributions to Edited Volumes
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2015), Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios, in: J. Ryan Peter Lang, Bern, 171-205.
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2015), Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios, in: John Ryan Peter Lang, Bern, 171-201.
Fuest, Clemens (2014), Can the EU's own resource system be improved? Appropriate criteria for a good revenue system, in: Bundesministerium der Finanzen Berlin, 32.
Fuest, Clemens (2014), 2014 - Erwartungen an Wirtschaft und Politik, in: Stuttgart, 29.
Fuest, Clemens (2014), In der Sackgasse? Wege aus der Finanzkrise, in: Mack, W. und E. Teufel (Hrsg.) Herder, Freiburg, 26-34.
Fuest, Clemens and Florian Misch (2014), Ökonomische Aspekte der Staatsentschuldung, in: Otto Depenheuer Bibliothek des Eigentums, 1. Auflage, Vol. 10, Springer 23-38.
Fuest, Clemens (2014), Von der Wirtschafts- und Währungsunion zur Fiskalunion - Eine Herausforderung für den Gerichtshof, in: Gerichtshof der Europäischen Union Luxemburg, 42-48.
Fuest, Clemens and Florian Misch (2014), Ökonomische Aspekte der Staatsentschuldung, in: Otto Deppenheuer Springer, Berlin, 23-37.
Fuest, Clemens (2013), Internationaler Steuerwettbewerb und Steuervermeidung, in: Steuerberaterkammer Nordbaden Karlsruhe, 25-31.
Fuest, Clemens (2013), Die Umsetzung der Schuldenschranke im deutschen Föderalismus, in: BDA Murmann, Hamburg, 191-198.
Peichl, Andreas, Clemens Fuest and Thilo Schaefer (2007), Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke, Steuerwissenschaftliche Schriften, Vol. 3, Nomos, Köln.
Discussion and Working Papers
Ciaglia, Sarah, Clemens Fuest and Friedrich Heinemann (2018), Deutsche, Franzosen, Italiener - und Europäer? Zur Entwicklung europäischer Identität, EconPol Policy Report 09/2018, Mannheim and Munich. Download
Delatte, Anne-Laure, Clemens Fuest, Daniel Gros, Friedrich Heinemann, Martin Kocher and Roberto Tamborini (2017), The Future of Eurozone Fiscal Governance, EconPol Policy Report, Vol. 1, München. Download
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2016), An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data, ADEMU WORKING PAPER SERIES Download
Fuest, Clemens (2016), Werden die Armen immer ärmer und die Reichen immer reicher? - Zehn Thesen zur Ungleichheitsdebatte, ZEW policy brief No. 16-03, Mannheim. Download
Blömer, Maximilian Joseph, Mathias Dolls, Clemens Fuest, Max Löffler and Andreas Peichl (2015), German Public Finances Through the Financial Crisis, ZEW Discussion Paper No. 15-041, Mannheim. Download
Fuest, Clemens and Jing Xing (2015), How Can a Country 'Graduate' from Procyclical Fiscal Policy? Evidence from China, ZEW Discussion Paper No. 15-068, Mannheim. Download
Dolls, Mathias, Clemens Fuest, Friedrich Heinemann and Andreas Peichl (2015), Reconciling Insurance with Market Discipline: A Blueprint for a European Fiscal Union, ZEW Discussion Paper No. 15-044, Mannheim. Download
Fuest, Clemens, Friedrich Heinemann and Martin Ungerer (2015), Reforming the Financing of the European Union, ZEW policy brief No. 15-02, Mannheim. Download
Fuest, Clemens and Li Liu (2015), Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China, ZEW Discussion Paper No. 15-023, Mannheim. Download
Fuest, Clemens, Max Löffler, Andreas Peichl and Holger Stichnoth (2015), Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer, ZEW Discussion Paper No. 15-037, Mannheim. Download
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2014), An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data, IZA DP No. 8598. Download
Bonczek, Thomas, Clemens Fuest and Michael Schröder (2014), Who is afraid of the Asset Quality Review?, Working Paper No. 213 Frankfurt School of Finance & Management.
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2014), An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives using Micro Data, ZEW Discussion Paper No. 14-095, Mannheim. Download
Bonczek, Thomas, Clemens Fuest and Michael Schröder (2014), Who is afraid of the Asset Quality Review? Potential Losses and Capital Shortfalls in the European Banking System, ZEW Discussion Paper No. 14-074, Mannheim. Download
Nicolay, Katharina, Clemens Fuest, Hannah Nusser and Christoph Spengel (2014), Extending Taxation of Interest and Royalty Income at Source – an Option to Limit Base Erosion and Profit Shifting?, ZEW Discussion Paper No. 14-073, Mannheim. Download
Fuest, Clemens, Friedrich Heinemann and Christoph Schröder (2014), A Viable Insolvency Procedure for Sovereigns (VIPS) in the Euro Area, ZEW Discussion Paper No. 14-053, Mannheim. Download
Bertschek, Irene, Holger Bonin, Jürgen Egeln, Clemens Fuest, Friedrich Heinemann, Kai Hüschelrath, Marcus Kappler, Georg Licht, Andreas Löschel and Michael Schröder (2013), Herausforderungen für die deutsche Wirtschafts- und Finanzpolitik in der Legislaturperiode 2013-2017, ZEW policy brief No. 13-08, Mannheim. Download
Dolls, Mathias, Clemens Fuest, Dirk Neumann and Andreas Peichl (2013), Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios, ZEW Discussion Paper No. 13-106, Mannheim. Download
Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform, ZEW Discussion Paper No. 13-078, Mannheim. Download
Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and "Aggressive" Tax Planning by Multinational Firms: Issues and Options for Reform, ZEW Discussion Paper No. 13-044, Mannheim. Download
Fuest, Clemens, Andreas Peichl and Sebastian Siegloch (2013), Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany, ZEW Discussion Paper No. 13-039, Mannheim. Download
Expertises
Ciaglia, Sarah, Clemens Fuest and Friedrich Heinemann (2018), What a Feeling?! How to Promote ‘European Identity’, Mannheim and Munich. Download
Dolls, Mathias, Clemens Fuest, Dirk Neumann, Andreas Peichl and Martin Ungerer (2014), Cost of Non-Europe report - Common unemployment insurance scheme for the euro area, Mannheim. Download
Fuest, Clemens, Friedrich Heinemann, Jan Hogrefe, Marcus Kappler, Marc-Daniel Moessinger, Frauke Schleer, Atilim Seymen and Christoph Schröder (2014), Die Krise im Euroraum nachhaltig überwinden, vbw - Vereinigung der Bayerischen Wirtschaft e.V., München. Download
Projects
Finished Projects
- Project Duration 01.08.2015 - 30.06.2016Reforms for More Fiscal Responsibility of Euro Area Countries and the Potential of Accountability Bonds
- Project Duration 15.07.2015 - 29.02.2016Innovation Policy in Germany: Strategies for More Innovation in the Age of Digitalisation
- Project Duration 01.06.2015 - 31.03.2016Tax Incidence and Competition
- Project Duration 01.02.2015 - 31.12.2016Feasibility and Added Value of a European Unemployment Benefit Scheme
- Project Duration 01.09.2014 - 31.08.2017Automatic Fiscal Stabilisers in the EU During the Recent Crisis - Perspectives for a Fiscal Union?
- Project Duration 01.08.2014 - 30.09.2014Automatic Stabilisers in the Eurozone: Analysis of their Effectiveness at the Member State and Euro Area Level and in International Comparison
- Project Duration 01.07.2014 - 31.05.2015An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data
- Project Duration 01.10.2013 - 30.09.2015Perspectives for a European Fiscal Union
- Project Duration 01.10.2013 - 31.03.2014Cost of Non-Europe of the Absence of an Unemployment Insurance Scheme for the Euro Area
- Project Duration 01.10.2013 - 30.09.2015Lowering Public Debt Levels in the European Monetary Union
- Project Duration 01.10.2013 - 30.09.2014SEEK 2013: Fiscal Policy in Europe After the Financial and Economic Crisis: Incentive, Stabilization and Distributional Effects
- Project Duration 01.07.2013 - 31.03.2014Sustainably Overcoming the Crisis in the Euro-Zone: Progress in the Crisis-Countries and Institutional Challenges
- Project Duration 27.05.2013 - 31.10.2013Sovereign Debt Restructuring in Argentina
- Project Duration 01.05.2012 - 30.04.2016Tax Policy in the EU in an Environment of new Fiscal Institutions and Coordination Procedures
- Project Duration 01.01.2012 - 31.10.2013Common Corporate Tax Base and Common Company Tax Base: Economic Impact Assessment
Events
Symposium