Marko Koethenbuerger







Contact and Vita 









Department of Economics

University of Copenhagen

Øster Farimagsgade 5

1353 Copenhagen K


Office: 26-140

Phone: +45 35324417, Fax:
+45 35323000
Email: marko.koethenbuerger (at)











Fields of Interest

Taxation, Fiscal Federalism, Social Security, Political Economy





Academic Degrees

Diplom-Volkswirt (equiv. M.A. in Economics),
University of Paderborn (1996) 






Dr. rer. pol. (equiv. Ph.D. in Economics) 
University of Paderborn (2000) 






Habilitation, University of Munich (2008) 











Current Position

Associate Professor of Economics







Refereed Journals

Tax Competition and Fiscal Equalization, 2002, International Tax and Public Finance, 9, 391-408.





Tax Competition in a Fiscal Union with Decentralized Leadership, 2004, Journal of Urban Economics, 55, 498-513. [latest version pdf];





Leviathans, Federal Transfers, and the Cartelization Hypothesis, 2005, Public Choice, 122, 449-465. [pdf]





Social Security and Investment in Education: Is There Scope for a Pareto-Improvement? (with Panu Poutvaara), 2006, Economica, 73, 299-319. [pdf]





Ex-Post Redistribution in a Federation: Implications for Corrective Policy, 2007, Journal of Public Economics, 91, 481-496. CESifo WP # 1754 [pdf]





Why are More Redistributive Social Security Systems Smaller? A Median Voter Approach (with Panu Poutvaara and Paola Profeta), 2008, Oxford Economic Papers, 60, 275–292. [pdf]





Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment, 2008, Regional Science and Urban Economics, 38, 16-31 [pdf]





Revisiting the "Decentralization Theorem" - On the Role of Externalities, 2008, Journal of Urban Economics, 64, 116–122. [pdf]





Efficiency-Enhancing Taxation in Two-Sided Markets (with Hans Jarle Kind and Guttorm Schjelderup), 2008, Journal of Public Economics, 92, 1531-1539. [pdf]





Rent Taxation and its Intertemporal Welfare Effects in a Small Open Economy (with Panu Poutvaara), 2009, International Tax and Public Finance, 16, 697-709. [pdf]





Welfare- and Revenue-Dominance of Ad Valorem Taxation in Two-Sided Markets (with Hans Jarle Kind and Guttorm Schjelderup), 2009, Economics Letters, 104,86-88.[pdf]





Does Tax Competition Really Promote Growth? (with Ben Lockwood), 2010, Journal of Economic Dynamics and Control, 34, 191-206. [pdf]





Tax Incentives in Fiscal Federalism - An Integrated Perspective, (with Christian Kelders) 2010, Canadian Journal of Economics, 43, 683-703. [pdf]





Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany, (with Peter Egger and Michael Smart), 2010, Journal of Public Economics, 94, 235-246. CESifo WP 1955, Munich, 2007 [pdf] – latest version 2009 [pdf]





Tax Responses by Platform Industries (with Hans Jarle Kind and Guttorm Schjelderup), 2010, Oxford Economic Papers, 62, 764-783. [pdf] - a previous version circulates under the title "Do Consumers Buy Less of a Taxed Good?, 2005" CESifo WP # 1635, Munich 2005 [pdf] – see also CESifo Newsletter [htm].





Government Spending and Legislative Organization: Quasi-Experimental Evidence from Germany (with Peter Egger), 2010, American Economic Journal: Applied Economics, 2, 200-212. [pdf]





How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization, 2011, Journal of Public Economics, 95, 1516-1522. [pdf]









Volume Editor

European Monetary Integration, MIT Press, 2004 (with H.W. Sinn and M. Widgrén): link MIT Press





Privatization Experiences in the EU, MIT Press, 2006 (with H.W. Sinn and J. Whalley) link MIT Press









Contributions to Edited Volumes

(with B. Rahmann): Taxing Electronic Commerce, in: T. Gries and L. Suhl: Economic Aspects of Digital Information Technologies, 1999, Wiesbaden[pdf]





Comment on: Fiscal Federalism and Risk-Sharing in Germany: The Role of Size Differences by Kai Konrad and Helmut Seitz, in: Sijbren Cnossen and Hans-Werner Sinn (eds.), Public Finance and Public Policy in the New Century,  MIT Press, 491-493, 2003.





Der Einfluss des Kommunalen Finanzausgleichs auf die Hebesatzpolitik der Kommunen, in: H.G. Napp (ed.), Finanzwissenschaft im Wandel (Festschrift für Bernd Rahmann), Frankfurt, 171-185, 2005. [pdf]









Policy Contributions

Das "Lemons"-Problem und der Verbraucherschutz (The Lemons Problem and Consumer Protection), 2001, ifo Schnelldienst, 54.





A Study on EU Spending (jointly with Rigmar Osterkamp and ECORYS, Rotterdam) - Report commissioned by the EC, 2008.





Electoral Rules and Fiscal Equalization (with Peter Egger and Michael Smart), in: IEB’s World Report on Fiscal Federalism ’10, IEB, Barcelona, 2010, forthcoming.









Working Papers





   in Fiscal Federalism

Electoral Rules and Incentive Effects of Fiscal Transfers – Evidence from Germany (with Peter Egger and Michael Smart) 2011 [pdf]





Competition for Migrants in a Federation: Tax or Transfer Competition?, 2012 [pdf]









   in Political Economy

Do Political Parties curb Pork-Barrel Spending? Municipality-Level Evidence (with Peter Egger), 2011





Political Economy of Social Security in an Aging Society (with Panu Poutvaara), 2008





Disproportionate Influence? Special-Interest Politics under Proportional and Majoritarian Electoral Systems (with Peter Egger and Michael Smart), 2010









   in Taxation

Transfer-Pricing and Agency Costs in MNE, 2010





Corporate Deductibility Provisions and Managerial Incentives (with Michael Stimmelmayr), 2011 [pdf]; a previous version circulates under the title "Corporate Taxation and Corporate Governance”, CESifo WP No 2881, 2008 [pdf]





Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste (with Hans Jarle Kind and Guttorm Schjelderup), 2007





Media Firm Strategy and Advertising Taxes? (with Hans Jarle Kind and Guttorm Schjelderup), 2011 [pdf]





Horizontal Firm Integration and the Taxation of Profits (with P. Egger), 2008









Work in Progress

Taxation in Two-Sided Markets, Political Economy, Fiscal Federalism








Scientific Activities




American Economic Review, American Economic Journal: Applied Economics, Canadian Journal of Economics, Economica, Economics of Governance, European Economic Review, European Journal of Political Economy, FinanzArchiv, German Economic Review, International Economic Journal, International Economic Review, International Tax and Public Finance, Journal of Economics, Journal of Economic Growth, Journal of Institutional and Theoretical Economics, Journal of Political Economy, Journal of Public Economic Theory, Journal of Public Economics, Journal of Urban Economics, Macroeconomic Dynamics, Public Choice, Regional Science and Urban Economics









Departmental Seminars

University of Stockholm 2010, Linz 2008, Vienna (WU) 2008, Dresden 2008, Hamburg (HSU) 2008, Bocconi University 2007, University of Konstanz 2007, University of Florence 2006, University of Nottingham 2006, University of Helsinki (HECER) 2006, Wissenschaftszentrum Berlin (WZB) 2006, Norwegian School of Economics (NHH) 2006, University of Mannheim 2005, Center for Economic and Business Research (CEBR), Copenhagen 2004, University of Erlangen-Nuernberg 2004, University of Dortmund 2004, Center for Economic and Business Research (CEBR), Copenhagen 2003, University of St. Gallen 2002, University of Helsinki 2002, University of Bonn 2002, European University Viadrina (Frankfurt) 2001









Research Visits

IEB, University of Barcelona – June 2010
Center for Economic Studies (CES), University of Munich – January 2010
Oxford University Center for Business Taxation - August 2007
European University Institute, Florence, September 2006 - March 2007
Norwegian School of Economics and Business Administration (NHH), Bergen, September - October 2004
Center for Economic and Business Research (CEBR), Copenhagen, March 2003









Conference Organization

7th Norwegian-German Seminar on Public Economics, November 4/5 2011 – see programme
Nordic Workshop in Tax Policy and Public Economics, January 28/29 2011 – see programme
6th Norwegian-German Seminar on Public Economics, November 13/14 2009 – see programme
5th Norwegian-German Seminar on Public Economics, November 23/24 2007- see programme
CESifo/HECER/RUESG conference on International Outsourcing, June 2006 - see
CEBR-CESifo conference on Pension Reform, June 11/12 2005 - see







Current Teaching

Tax Policy (Master)













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