Clemens Fuest
Education
Studies of Economics, University of Bochum and University of Mannheim (1987-1991)
Dipl. Volkswirt, University of Mannheim (1991)
Dr. rer. pol., University of Cologne (1994)
Habilitation, Venia Legendi for Economics, University of Munich (2001)
Present Positions
Since 2001, Full Professor, Chair of Public Economics, University of Cologne
Since 2008, Professor of Business Taxation and Research Director, Centre for Business Taxation, said Business School, University of Oxford
Past Positions
Research Assistant Chair of Economic Policy (Prof. Watrin), University of Cologne (1991-1995)
Research Assistant, Chair of Public Economics (Prof. Huber), University of Munich (1995-2001)
Guest Professor, Bocconi University, Milan, Italy (2004)
Other Activities
Scholarship of the Studienstiftung des deutschen Volkes (undergraduate scholarship) (1988-91)
Knut Wicksell Prize of the European Public Choice Society (1998)
Since 2001, Research Fellow CESifo, Munich.
Since 2006, International Fellow, Oxford Center for Business Taxation, Said Business School, Oxford University.
Since 2007, Fellow, IZA (Institute for the Study of Labour), Bonn.
Since 2007, Chairman of the Academic Advisory Board of the German Federal Ministry of Finance
Member of the International Institute for Public Finance, Verein für Socialpolitik, Canadian Economic Association, American Economic Association
Member of the Scientific Advisory Board of the Rheinisch-Westfälisches Institut für Wirtschaftsforschung, RWI, Essen.
Editor of the Book Series „Beiträge zur Finanzwissenschaft“, Mohr-Siebeck (with H.-W. Sinn), Advisory Editor, Canadian Journal of Economics
Selected Publications
(2009): Internationalization and Business Tax Revenue, forthcoming in: International Tax and Public Finance (with J. Becker).
(2009): Taxing foreign profits with international mergers and acquisitions, forthcoming in: International Economic Review (with J. Becker).
(2009) Beyond Eurosclerosis: Comment, forthcoming in: Economic Policy.
(2009): EU Regional Policy and Tax Competition, forthcoming in: European Economic Review (with J. Becker).
(2009): Tax enforcement and tax havens under formula apportionment, forthcoming in International Tax and Public Finance (with J. Becker).
(2008): The European Commission’s Proposal for a Common Consolidated Corporate Tax Base, Oxford Review of Economic Policy 24, 720-739.
(2008): Household Debt Repayment Behaviour: what role do institutions play? Comment, forthcoming in Economic Policy.
(2008) Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany: International Tax and Public Finance 15, 620-636 (with A. Peichl and T. Schaefer).
(2008): Does Tax Simplification Yield more Equity and Efficiency? An empirical analysis for Germany", Cesifo Economic Studies 54, 73-97 (mit A. Peichl and T. Schaefer).
(2007): How would the introduction of an EU-wide formula apportionment affect the size and the distribution of the corporate tax base? An analysis based on German multinationals, International Tax and Public Finance 14, 605-626 (with T. Hemmelgarn and F. Ramb).
(2007): A theory of user fee competition, Journal of Public Economics 91, 497-509 (with M. Kolmar).
(2006): Can regional policy in a federation improve economic efficiency? Journal of Public Economics 90, 499-511 (with B. Huber).
(2005) Capital Mobility and Tax Competition, Foundations and Trends in Microeconomics 1, 1-62 (with B. Huber and J. Mintz).
(2005): Economic Integration and Tax Policy with Endogenous Foreign Firm Ownership, Journal of Public Economics 89, 1823-1840.
(2004): Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief? Journal of International Economics 62, 219-231 (with B. Huber).
(2003): Why is the corporate tax rate lower than the personal tax rate? The role of new firms. Journal of Public Economics 87, 157-174 (with B. Huber and S.B. Nielsen).
(2000): Why do governments subsidise investment and not employment? Journal of Public Economics, Vol. 78, 183-204 (with B. Huber).
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