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Dr. Peter Gottfried
eMail: peter.gottfried@iaw.edu
Peter Gottfried was from January 2007 to March 2010 a research associate at the IAW.
As a senior research fellow of the IAW he is currently involved in different projects. After his graduation in economics at the University of Heidelberg (1980-1986) and at the University of Kent at Canterbury (1982-1983) he earned a doctorate from the University of Regensburg writing a dissertation concerning "The Disguised Efficiency Effects of the Sales Tax" in 1991.
In 1998 he was promoted to professor in economics at the University of Tuebingen with his professorial dissertation called "Taxation of Returns on Capital".
After graduating he mainly worked as an assistant and chief assistant at the Chair of Finance respectively Economics at the University of Regensburg and Tuebingen (Prof. Dr. Wolfgang Wiegard). Additionally, he worked with the IAW as a (free-lance) research associate for diverse projects concerning finance in 2000-2003 as well as from 2005-2006
His research focus is on public finances, especially taxes, his methodical focus is on computable general equilibrium models, micro simulations as well as micro-econometrics.
Current Projects:
- Survey of tax-privileged fringe benefits. Commissioned by: Federal Ministry of Labour And Social Affairs (2010),
- Using a taxpayer panel in order to estimate the effects of a dual income tax. Commissioned by: Fritz Thyssen Foundation (2007/2009).
Selected IAW - Publications:
IAW-Kurzberichte / Brief Reports
- Gesamtwirtschaftliche Auswirkungen der "heimlichen Steuerprogression" und steuerpolitische Handlungsoptionen zur Entlastung von Bürgern und Wirtschaft – Gutachten im Auftrag des Bundesministeriums für Wirtschaft und Technologie, IAW-Kurzbericht 1/2008 [3326 kB]
with Daniela Witczak
IAW-Diskussionspapiere / Discussion Papers
- The Responses of Taxable Income Induced by Tax Cuts - Empirical Evidence from the German Taxpayer Panel – IAW Discussion Paper 57, November [481 kB]
with Daniela Witczak
- Reformoption Duale Einkommensteuer - Aufkommens- und Verteilungseffekte – IAW Discussion Paper 58, November [232 kB]
with Daniela Witczak
- Empirical Evidence on the Effects of Marginal Tax Rates on Income? The German Case – IAW Discussion Paper 15 [280 kB]
with Hannes Schellhorn
- Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland – IAW Discussion Paper 14 [375 kB]
with Hannes Schellhorn
- Das IAW-Einkommensteuerpanel und das Mikrosimulationsmodell SIMST – IAW Discussion Paper 4 [477 kB]
with Hannes Schellhorn
- Die Einkommensteuerreform 1990 als natürliches Experiment. Methodische und konzeptionelle Aspekte zur Schätzung des zu versteuernden Einkommens – IAW Discussion Paper 2 [854 kB]
with Hannes Schellhorn
IAW-Report
- Die Quantifizierung der fiskalischen Konsequenzen von Steuertarifreformen - Mikrosimulation versus Gruppenmodelle – In: IAW-Report 1/2006, Tübingen, S. 31-54
with Daniela Witczak
Selected Publications in refereed Journals:
- Buchbesprechung: Dezentrale Finanzpolitik bei hoher Mobilität. Schriften zur angewandten Wirtschaftsforschung 69, Mohr, 1995 – Jahrbücher für Nationalökonomie und Statistik
with Dietmar Wellisch
Selected Publications in non-refereed Journals:
- Der Länderfinanzausgleich nach der Vereinigung: Gewinner sind die alten Länder – Wirtschaftsdienst, 71. Jg., S. 453-461
with Wolfgang Wiegard
- Die verdeckten Effizienzwirkungen der Umsatzsteuer. Eine empirische allgemeine Gleichgewichtsanalyse – Finanzwissenschaftliche Schriften 47, Peter Lang Verlag
Selected Articles, Monographs and Anthologies:
- Applied General Equilibrium Tax Models: Prospects, Examples, Limits – Simulation Models in Tax and Transfer Policy - Proceeding of an International Symposium, J. K. Brunner and H.-G. Petersen (Hrsg.)
with Elmar Stöss, Wolfgang Wiegard
Selected external Discussion Papers / Working Papers:
- A Multi-Country Model for EU Policy Evaluation – Regensburger Diskussionsbeiträge Nr. 342