Dr. Björn Kauder
Transcrição
Dr. Björn Kauder
Dr. Björn Kauder Economist Deputy Director of the Ifo Center for Public Finance and Political Economy Ifo Institute Ifo Center for Public Finance and Political Economy Poschingerstraße 5 81679 München Phone: +49(0)89/9224-1331 Fax: +49(0)89/907795-1331 Email: kauder @ ifo.de (nur mit aktiviertem Javascript anklickbar) Website: http://www.cesifo-group.de/kauder-b Main focus Public Finance, Taxation, Fiscal Federalism, Political Economy. Professional Experience Academic Background 12/2007 - 11/2011 Dr.oec.publ. (equiv. Ph.D. in Economics), University of Munich 10/2003 - 08/2007 Diplom-Volkswirt (equiv. M.A. in Economics) at the Rheinische Friedrich-Wilhelms-University, Bonn Languages German, English. Professional Experience since 2007 Economist, Ifo Center for Public Finance and Political Economy Referee reports prepared for Economics & Politics Emerging Markets Finance and Trade European Journal of Political Economy Defence and Peace Economics German Economic Review International Tax and Public Finance Journal of European Public Policy Journal of Pension Economics and Finance Journal of Regional Science Journal of Urban Economics Papers in Regional Science Southern Economic Journal Ifo Institute 13.01.2017 Page 1 Publications Articles in refereed journals Björn Kauder (with Niklas Potrafke and Christoph Schinke), "Manipulating fiscal forecasts: Evidence from the German states", FinanzArchiv/Public Finance Analysis, Forthcoming Björn Kauder (with Niklas Potrafke and Markus Reischmann), "Do politicians reward core supporters? Evidence from a discretionary grant program", European Journal of Political Economy 45, 2016, 39-56, Working paper version available as: CESifo Working Paper No. 6097 (PDF) Björn Kauder (with Mira Fischer, Niklas Potrafke and Heinrich W. Ursprung), "Support for free-market policies and reforms: Does the field of study influence students’ political attitudes? ", European Journal of Political Economy, Forthcoming, Information, Working paper version available as: Ifo Working Paper No. 218 (PDF) Björn Kauder (with Thiess Büttner), "Political Biases Despite External Expert Participation? An Empirical Analysis of Tax Revenue Forecasts in Germany", Public Choice 164 (3-4), 2015, 287-307 Björn Kauder (with Niklas Potrafke), "The Growth in Military Expenditure in Germany 1951-2011: Did Parties Matter?", Defence and Peace Economics 27 (4), 2016, 503-519, Information Björn Kauder (with Niklas Potrafke), "Supermajorities and political rent extraction", Kyklos 68 (1), 2016, 65-81, Information Björn Kauder, "Incorporation of Municipalities and Population Growth: A Propensity Score Matching Approach", Papers in Regional Science 95 (3), 2016, 539-554, Working paper version available as: Ifo Working Paper 188 (PDF) Björn Kauder, "Spatial Administrative Structure and Intra-Metropolitan Tax Competition", Journal of Regional Science 55 (4), 2015, 626-643, Working paper version available as: Ifo Working Paper 191 (PDF) Björn Kauder (with Niklas Potrafke), "Globalization and social justice in OECD countries", Review of World Economics/Weltwirtschaftliches Archiv 151 (2), 2015, 353-376, Information, Working paper version available as: Working Paper No. 5210 (PDF) CESifo Björn Kauder (with Niklas Potrafke), "Just hire your spouse! Evidence from a political scandal in Bavaria", European Journal of Political Economy 38, 2015, 42-54., Working paper version available as: CESifo Working Paper No. 4813 (PDF) Björn Kauder (with Felix Arnold and Niklas Potrafke), "Outside Earnings, Absence, and Activity: Evidence from German Parliamentarians", European Journal of Political Economy 36, 2014, 147-157, Working paper version available as: CESifo Working Paper No. 4900 (PDF), Information Björn Kauder (with Benjamin Larin and Niklas Potrafke), "Was bringt uns die große Koalition? Perspektiven der Wirtschaftspolitik", Perspektiven der Wirtschaftspolitik 15 (1), 2014, 88-101, Working paper version available as: Ifo Working Paper 172 (PDF), Information Björn Kauder (with Niklas Potrafke), "Government ideology and tuition fee policy: Evidence from the German states", CESifo Economic Studies 59 (4), 2013, 628–649, Working paper version available as: CESifo Working Paper 4205 (PDF), Information Björn Kauder (with Thiess Büttner), "Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance", Fiscal Studies 31 (3), 2010, 313–340, Working paper version available as: CESifo Working Paper 2628 (PDF) Monographs (Authorship) Björn Kauder (with Florian Dorn, Clemens Fuest, Luisa Lorenz and Martin Mosler), Die Beseitigung des Mittelstandsbauchs – Varianten und Kosten, ifo Forschungsberichte 77, ifo Institut, 2016 Ifo Institute 13.01.2017 Page 2 Björn Kauder (with Clemens Fuest, Luisa Lorenz, Martin Mosler, Niklas Potrafke and Florian Dorn), Heimliche Steuererhöhungen – Belastungswirkungen der Kalten Progression und Entlastungswirkungen eines Einkommensteuertarifs auf Rädern, ifo Forschungsberichte 76, Ifo Institute, 2016 Björn Kauder (with Thiess Büttner, Anja Hönig, Manuela Krause, Niklas Potrafke and Marina Riem), Rahmenbedingungen für mehr Investitionen, IMPULS-Stiftung (VDMA), 2015, 52 Björn Kauder (with Niklas Potrafke, Markus Reischmann, Marina Riem, Christoph Schinke, Marvin Fandrei and Alexander Schwemmer), Die Auswirkungen der Erbschaftsteuer auf Familienunternehmen, Stiftung Familienunternehmen (Hrsg.), München, 2014, 60 Björn Kauder (with Thiess Büttner, Alexander Ebertz and Markus Reischmann), Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz, ifo Forschungsberichte 58, ifo Institut, 2013 Björn Kauder, Institutions and Public Sector Performance: Empirical Analyses of Revenue Forecasting and Spatial Administrative Structures, Inaugural-Dissertation, Ludwig-Maximilians-Universität München, 2011 Björn Kauder (with Thiess Büttner, Petra Enß, Nadine Fabritz, Johannes Meya and Robert Schwager), Die Reform des kommunalen Finanzausgleichs und der Kreisstruktur in Mecklenburg-Vorpommern: Eine finanzwissenschaftliche Analyse der Auswirkungen auf Landkreise, Städte und Gemeinden, ifo Forschungsberichte 54, ifo Institut, 2011 Björn Kauder (with Thiess Büttner), Wettbewerbsposition der Stadt Frankfurt im Verhältnis zum Umland, ifo Forschungsberichte 48, ifo Institut für Wirtschaftsforschung, 2010 Björn Kauder (with Thiess Büttner), Methoden der Steuerschätzung im internationalen Vergleich, ifo Forschungsberichte 44, ifo Institut für Wirtschaftsforschung, 2008 Papers in academic volumes Björn Kauder (with Thiess Büttner), "Steuerschätzung im internationalem Vergleich", in: BMF (Hrsg:): Monatsbericht, 2008, 55-65 Articles in non-refereed journals Björn Kauder (with Florian Dorn, Manuela Krause and Niklas Potrafke), "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss", ifo Schnelldienst 70 (1), 2017, 33-40 Björn Kauder (with Kristin Fischer and Niklas Potrafke), "Beeinflusst das Studienfach die politische Einstellung von Studierenden?", ifo Schnelldienst 69 (15), 2016, 17-24 Björn Kauder (with Niklas Potrafke and Alexander Stecher), "Stell doch einfach Deine Frau an! Die Verwandtenaffäre in Bayern – der Untersuchung zweiter Teil", ifo Schnelldienst 68 (20), 2015, 20-24 Björn Kauder (with Niklas Potrafke and Simone Winterer), "Das Wachstum der Verteidigungsausgaben in Deutschland (1951–2011): Welchen Einfluss haben die Parteien?", ifo Schnelldienst 68 (10), 2015, 19-26 Björn Kauder (with Luisa Lorenz and Niklas Potrafke), "Globalisierung und soziale Gerechtigkeit in OECD-Ländern", ifo Schnelldienst 68 (04), 2015, 21-26 Björn Kauder (with Niklas Potrafke and Leonard Thielmann), "Stell doch einfach Deine Frau ein! Untersuchung der Verwandtenaffäre in Bayern", ifo Schnelldienst 68 (01), 2015, 50-55 Björn Kauder (with Felix Arnold and Niklas Potrafke), "Beeinträchtigen Nebeneinkünfte die politischen Tätigkeiten von Bundestagsabgeordneten?", ifo Schnelldienst 67 (18), 2014, 34-39 Björn Kauder (with Niklas Potrafke), "Regierungsideologie und Studiengebühren in den deutschen Bundesländern", ifo Schnelldienst 66 (10), 2013, 19-24 Björn Kauder (with Thiess Büttner), "Steuerschätzung im internationalen Vergleich", ifo Schnelldienst 61 (14), 2008, 29-35 Ifo Institute 13.01.2017 Page 3 Working papers Björn Kauder (with Niklas Potrafke and Markus Reischmann), "Do Politicians Reward Core Supporters? Evidence from a Discretionary Grant Program", CESifo Working Paper No. 6097, September 2016 Björn Kauder (with Manuela Krause and Niklas Potrafke), "Electoral Cycles in MPs' Salaries: Evidence from the German States", CESifo Working Paper No. 6028, August 2016 Björn Kauder (with Niklas Potrafke and Heinrich Ursprung), "Behavioral Determinants of Proclaimed Support for Environment Protection Policies", CESifo Working Paper No. 5993, July 2016 Björn Kauder (with Mira Fischer, Niklas Potrafke and Heinrich W. Ursprung), "Support for free-market policies and reforms: Does the field of study influence students’ political attitudes?", Ifo Working Paper No. 218, 2016 Björn Kauder (with Mira Fischer, Niklas Potrafke and Heinrich Ursprung), "Does the Field of Study Influence Students' Political Attitudes?", CESifo Working Paper No. 5545, October 2015 Björn Kauder (with Niklas Potrafke), "Supermajorities and Political Rent Extraction", CESifo Working Paper No. 5512, September 2015 Björn Kauder (with Niklas Potrafke), "The Growth in Military Expenditure in Germany 1951-2011: Did Parties Matter?", CESifo Working Paper No. 5337, April 2015 Björn Kauder (with Niklas Potrafke), "Globalization and Social Justice in OECD Countries", CESifo Working Paper No. 5210, February 2015 Björn Kauder (with Niklas Potrafke), "Just hire your spouse! Evidence from a political scandal in Bavaria", Ifo Working Paper No. 194, 2014 Björn Kauder, "Spatial Administrative Structure and Intra-Metropolitan Tax Competition", Ifo Working Paper No. 191, 2014, Information Björn Kauder, "Incorporation of Municipalities and Population Growth – A Propensity Score Matching Approach", Ifo Working Paper No. 188, 2014, Information Björn Kauder (with Felix Arnold and Niklas Potrafke), "Outside Earnings, Absence, and Activity: Evidence from Germany Parliamentarians", CESifo Working Paper No. 4900, July 2014 Björn Kauder (with Niklas Potrafke), "Just Hire your Spouse! Evidence from a Political Scandal in Bavaria", CESifo Working Paper No. 4813, May 2014, Information Björn Kauder (with Benjamin Larin and Niklas Potrafke), "Was bringt uns die große Koalition? Perspektiven der Wirtschaftspolitik", Ifo Working Paper No. 172, 2014, Eine Übersicht über die wirtschaftspolitischen Reformen der Bundesregierungen ist auf Anfrage bei den Autoren erhältlich. Björn Kauder (with Niklas Potrafke), "Government Ideology and Tuition Fee Policy: Evidence from the German States", CESifo Working Paper No. 4205, April 2013 Björn Kauder (with Niklas Potrafke), "Government ideology and tuition fee policy: Evidence from the German states", Ifo Working Paper No. 159, 2013 Björn Kauder (with Thiess Büttner), "Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance", CESifo Working Paper No. 2628, April 2009, Information Projects Current projects Improving Public Debt Management in the OIC Member Countries Client: Ministry of Development of the Republic of Turkey (COMCEC Coordination Office) • Project period: July 2016 - March Ifo Institute 13.01.2017 Page 4 2017 • Departments: Ifo Center for Public Finance and Political Economy, Ifo Center for Business Cycle Analysis and Surveys Concluded projects Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities Client: Frankfurt Economic Development GmbH • Project period: December 2008 - May 2009 • Department: Public Finance Economic effectiveness of economic stimulus packages in 2008 and 2009 Client: Fritz Thyssen Foundation • Project period: July 2013 - July 2016 • Departments: Ifo Center for Public Finance and Political Economy and Ifo Center for Business Cycle Analysis and Surveys Effects of inheritance taxation on entrepreneurial activities of family businesses Client: Stiftung Familienunternehmen • Project period: February 2014 - April 2014 • Department: Ifo Center for Public Finance and Political Economy Further Development of Municipal Fiscal Equalization in Rhineland-Palatinate Client: Ministry of the Interior and of Sport Rheinland-Pfalz • Project period: April 2011 - September 2012 • Department: Public Finance Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs Client: FDP-Fraktionsvorsitzendenkonferenz • Project period: June 2016 - October 2016 • Department: Ifo Center for Public Finance and Political Economy How much do large family firms contribute to German tax revenues? Client: Stiftung Familienunternehmen • Project period: June 2015 - December 2015 • Department: Ifo Center for Public Finance and Political Economy IMPULS-Stiftung: Frame conditions for more capital investment Client: IMPULS-Stiftung, Frankfurt • Project period: January 2015 - November 2015 • Department: Ifo Center for Public Finance and Political Economy Incentive effects of fiscal equalisation in tax competition: Theoretical and empirical analysis of Länder and municipalities Client:German Research Foundation (DFG) • Project period: July 2005 - Aprill 2011 • Department: Public Finance International Comparison of Tax Revenue Estimation Client: BMF (German federal finance ministry) • Project period: July 2007 - March 2008 • Department: Public Finance Tax incentives for private investment to promote economic development in developing countries: A public finance view based on a tax law analysis Client: Federal Ministry for Economic Cooperation and Development, Berlin • Project period: January 2016 - June 2016 • Department: Ifo Center for Public Finance and Political Economy The Reform of Municipal Fiscal Equalization and of the Structure of Counties in Mecklenburg-Western Pomerania: A Public Finance Analysis of the Impacts on Counties, Cities, and Communities Client: Ministry of the Interior Mecklenburg-Vorpommern • Project period: September 2009 - March 2010 • Department: Public Finance The removal of the middle class bulge - models and costs Client: INSM - Initiative Neue Soziale Marktwirtschaft GmbH, Berlin • Project period: July 2016 - November 2016 • Department: Ifo Center for Public Finance and Political Economy Presentations “Do politicians gratify core supporters? Evidence from a discretionary grant program” Jahrestagung des Vereins für Socialpolitik, Sept. 2016, Augsburg, Germany Ifo Institute 13.01.2017 Page 5 “Term limits for mayors and intergovernmental grants: Evidence from Italian cities” European Association of Law and Economics, Sept. 2016, Bologna, Italy “Term limits for mayors and intergovernmental grants: Evidence from Italian cities” Annual Congress of the IIPF, August 2016, Lake Tahoe, Nevada, USA “Term limits for mayors and intergovernmental grants: Evidence from Italian cities” Meeting of the Association for Public Economic Theory, July 2016, Rio de Janeiro, Brasil “Do politicians gratify core supporters? Evidence from a discretionary grant program” Public Choice Society, March 2016, Fort Lauderdale, Florida, USA “Do politicians gratify core supporters? Evidence from a discretionary grant program” Australasian Public Choice Conference, December 2015, Brisbane/Australia “Do politicians gratify core supporters? Evidence from a discretionary grant program” CESifo Norwegian-German Seminar on Public Economics, November 2015, Munich “Does the field of study influence students’ political attitudes?” Annual Congress of the IIPF, August 2015, Dublin/Irland “Do External Experts Prevent Political Biases in Revenue Forecasts? Evidence from Germany” European Public Choice Society, April 2015, Groningen, Netherlands “Behavioral determinants of proclaimed support for public development aid” Public Choice Society, March 2015, San Antonio, Texas, USA “Do External Experts Prevent Political Biases in Revenue Forecasts? Evidence from Germany” Public Choice Society, March 2015, San Antonio, Texas, USA "Behavioral determinants of proclaimed support for environmental policies" Behavioral Environmental Economics, March 2015, Mannheim "Just hire your spouse! Evidence from a political scandal in Bavaria" Annual Congress of the IIPF, Aug. 2014, Lugano, Switzerland "Behavioral determinants of proclaimed support for public development aid" Annual Congress of the IIPF, Aug. 2014, Lugano, Switzerland "Just Hire your Spouse: Empirical Evidence from a New Type of Political Favoritism" The 2014 Meeting of the European Public Choice Society, April 2014, Cambridge "Just hire your spouse: Empirical evidence from a new type of political favoritism" Public Choice Society, March 2014, Charleston, South Carolina, USA "Outside earnings, attendance, and activity: Do German MPs meet their obligations?" Australasian Public Choice Conference, December 2013, Singapore "Outside earnings, attendance, and activity: Do German MPs meet their obligations?" Annual Congress of the IIPF, Aug. 2013, Taormina, Italy, "Tuition fees and government ideology: Evidence from the German states“ European Public Choice Society, April 2013, Zürich, Switzerland "Tuition fees and government ideology: Evidence from the German states“ Public Choice Society, March 2013, New Orleans, USA "Tuition fees and government ideology: Evidence from the German states“ Australasian Public Choice Conference, Dec. 2012, Hobart, Australia "Consolidation of Municipalities and Population Growth - A Propensity Score Matching Approach" Jahrestagung des Vereins für Socialpolitik, Sep. 2012, Göttingen "Consolidation of Municipalities and Population Growth - A Propensity Score Matching Approach" EEA Annual Congress, Aug. 2012, Málaga, Spain Ifo Institute 13.01.2017 Page 6 "Revenue Forecasting in Germany: On Unbiasedness, Efficiency, and Politics" Annual Congress of the IIPF, Aug. 2011, Ann Arbor, USA "Consolidation of Municipalities and Impact on Population Growth - A Propensity Score Matching Approach" Annual Congress of the IIPF, Aug. 2011, Ann Arbor, USA "Administrative Structure and Inner-Metropolitan Tax Competition" Jahrestagung des Vereins für Socialpolitik, Sept. 2010, Kiel, Germany "Administrative Structure and Inner-Metropolitan Tax Competition" Annual Congress of the IIPF, Aug. 2010, Uppsala, Sweden Teaching University of Munich, Seminar: Lokale Finanzwissenschaft, SS17 University of Munich, Lecture: Wettbewerbs- und Regulierungspolitik, WS16/17 University of Munich, Lecture: Political Economics, WS16/17 University of Munich, Lecture: Einführung in die Wirtschaftspolitik, SS16 University of Munich, Seminar: Tax Competition, SS16 University of Munich, Lecture: Systems Competition, WS15/16 University of Munich, Seminar: Fiskalföderalismus, SS15 University of Munich, Lecture: Political Economy, WS14/15 University of Munich, Lecture: Political Economy, WS13/14 University of Munich, Tutorial: Mikroökonomie I, WS11/12 University of Munich, Tutorial: Mikroökonomie I, WS09/10 University of Munich, Tutorial: Mikroökonomie I, WS08/09 Ifo Institute 13.01.2017 Page 7