
Hannes WinnerUniversity of Salzburg · Department of Economics
Hannes Winner
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Introduction
Skills and Expertise
Publications
Publications (100)
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We assess hypotheses about the tax savings of endogenous foreign subsidiary ownership relative to domestic firms in a data-set of 507,542 foreign- and domestically-owned manufacturing plants in Europe. We identify a significant pro...
This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that trades off� costs and benefits of amnesty programs. From the model we derive hypotheses...
This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion spillovers as a determinant of the individual compliance decision. For this purpose, we exploit discontinuities in the commuter allowance scheme and employ a research design resting on a large panel of individual tax returns. We find...
•We analyze overtourism as driver for population's opposition towards mega event.•As a case study the referenda for the 2026 Olympic Games in Innsbruck was chosen.•Over-crowded tourism destinations should abstain from organizing mega events.
This paper studies the labor market effects of non-pharmaceutical interventions (NPIs) to combat the COVID-19 pandemic. We focus on the Nordic countries which showed one of the highest variations in NPIs despite having similar community spread of COVID-19 at the onset of the pandemic: While Denmark, Finland and Norway imposed strict measures ('lock...
This paper aims to explore participants’ willingness to pay (WTP) for offsetting greenhouse gas (GHG) emissions associated with their participation in the World Winter Masters Games 2020 (WWMG20) in Innsbruck, Austria. We collected data from an online survey sent to participants at the event and used the contingent valuation approach to determine p...
Most people will agree that skiing down the Streif—one of the world’s most dangerous alpine downhill ski slopes—at nearly 90 miles per hour is quite a risky business [...]
Background
After an outbreak of the SARS-CoV-2 Beta variant in the district of Schwaz/Austria, vaccination with Comirnaty vaccine (BNT162b2 mRNA, BioNTech-Pfizer) had been offered to all adult inhabitants (≥ 16 years) in March 2021. This made Schwaz one of the most vaccinated regions in Europe at that time (70% of the adult population took up the o...
In order to curb the rapid dissemination of the B.1.351 variant of SARS-CoV-2 in the district of Schwaz and beyond, the EU allocated additional vaccine doses at the beginning of March 2021 to implement a rapid mass vaccination of the population (16+). The aim of our study was to determine the seroprevalence of SARS-CoV-2 among the adult population...
Background
The activities of daily living (ADL) score is a widely used index to establish the degree of independence from any help in everyday life situations. Measuring ADL accurately is time-consuming and costly. This paper presents a framework to approximate ADL via variables usually collected in comprehensive geriatric assessments. We show that...
Background: The Activities of Daily Living score (ADL) is a widely used index to establish the degree of independence from any help in everyday life situations. Measuring the ADL accurately is time-consuming and costly. This paper presents a framework to approximate the ADL via variables usually collected in standard geriatric assessments. We showe...
We study the real-life effect of an unprecedented rapid mass vaccination campaign. Following a large outbreak of the Beta variant in the district of Schwaz/Austria, 100,000 doses of BNT162b2 (Pfizer/BioNTech) were procured to mass vaccinate the entire adult population of the district between the 11th and 16th of March 2021. This made the district t...
This paper studies the labor market effects of non‐pharmaceutical interventions (NPIs) to combat the COVID‐19 pandemic. We focus on the Nordic countries which showed one of the highest variations in NPIs despite having similar community spread of COVID‐19 at the onset of the pandemic: While Denmark, Finland and Norway imposed strict measures (‘lock...
Background In early March 2020, a SARS-CoV-2 outbreak in the ski resort Ischgl in Austria triggered the spread of SARS-CoV-2 throughout Austria and Northern Europe. In a previous study, we found that the seroprevalence in the adult population of Ischgl had reached 45% by the end of April, representing an exceptionally high level of local seropositi...
We studied the real-life effect of an unprecedented rapid mass vaccination campaign. Following a large outbreak of B.1.351 and B.1.1.7/E484K in the district of Schwaz/Austria, 100,000 BNT162b2 doses were procured to mass vaccinate the entire adult population (16+) of the district between the 11th and 16th of March 2021. This made the district the f...
Background: In early March 2020, a SARS-CoV-2 outbreak in the ski resort Ischgl in Austria initiated the spread of SARS-CoV-2 throughout Austria and Northern Europe. In a cross-sectional study, we found that the seroprevalence in the adult population of Ischgl had reached 45% by the end of April. To answer the question of how long immunity persists...
Trade in services is often hampered by domestic administrative barriers, even when countries are members of the same regional trade agreement. We exploit a large reform in the European Union (the EU Service Directive) aimed at reducing such administrative hurdles in cross‐border service provision to estimate its effects on service trade. We employ...
Studies reporting on biomarkers aiming to predict adverse renal outcomes in patients with type 2 diabetes and kidney disease (DKD) conventionally define a surrogate endpoint either as a percentage of decrease of eGFR (e.g. ≥ 30%) or an absolute decline (e.g. ≥ 5 ml/min/year). The application of those study results in clinical practise however relie...
The Winter World Masters Games (WWMGs) are a large sports event for 30+-year-old athletes. As there are neither competitive qualification requirements for participants, nor entrance fees for spectators, the event can be considered as a participatory sports tourism event rather than a spectator event. In 2020, the WWMGs were staged in Innsbruck, Tyr...
Background:
Body temperature control is a frequently used screening test for infectious diseases, such as Covid-19 (Sars-CoV-2). We used this procedure to test the body temperature of staff members in a hospital in Tyrol (Austria), where the Covid-19 disease occurred in March 2020. The hospital is located in a mountain area at 995 m above sea leve...
Background:
The quantity, quality, and type (e.g., animal and vegetable) of human food have been correlated with human health, although with some contradictory or neutral results. We aimed to shed light on this association by using the integrated data at country level.
Methods:
We correlated elemental (nitrogen (N) and phosphorus (P)) compositio...
The COVID-19 pandemic has affected most countries of the world. As corona viruses are highly prevalent in the cold season, the question remains whether or not the pandemic will improve with increasing temperatures in the Northern hemisphere. We use data from a primary care registry of almost 15,000 patients over 20 years to retrieve information on...
This paper studies the labor market effects of non-pharmaceutical interventions (NPIs) to combat the COVID-19 pandemic. We focus on the Nordic countries which showed one of the highest variations in NPIs despite having similar community spread of COVID-19 at the onset of the pandemic: While Denmark, Finland and Norway imposed strict measures (`lock...
This paper assesses the widely held belief that damages for pain and suffering are random or arbitrary. In detail, we investigate whether damages for pain and suffering are systematically affected by individual-, injury- and procedural-specific characteristics and how important these factors are relative to each other. To uncover the predictability...
Der Zusammenhang zwischen dem Lebensstil, Gesundheit und Glück betrifft eine genuin ökonomische Fragestellung und ist auch gesundheitspolitisch von hoher Relevanz. Der vorliegende Beitrag thematisiert diesen Zusammenhang aus theoretischer und empirischer Perspektive. Der Lebensstil wird auf das Bewegungsverhalten eingeschränkt. Theoretisch lässt si...
This note proposes the continuous treatment approach as a valuable alternative to propensity score matching for evaluating economic effects of merger and acquisitions (M& As). This framework allows considering the variation in treatment intensities explicitly, and it does not call for an arbitrary definition of cutoff values in traded ownership sha...
Fasting glucose values are closely related to insulin resistance and thus to the cardiovascular risk. The aim of our study was to analyze the behaviour of fasting glucose levels in a large cohort of middle-aged and elderly patients over a period of 15 years including the possible influence of cardiovascular events (CVEs). For this purpose 4061 pati...
This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses abo...
Auf die Frage, wem gegenüber sich der prominente und rechtskräftig verurteilte Steuerhinterzieher Uli Hoeneß schuldig gemacht hat, antwortet der Moralphilosoph Julius Schälike in einem Interview mit der „Zeit“ vom 15. März 2014: „Hoeneß hat seinen fairen Teil an der Finanzierung des Gemeinwesens nicht zahlen wollen. Damit erlangte er einen unfairen...
This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization. Our approach concentrates on transfer pricing as a critical compliance issue. Specifically, we investigate whether and to what extent the awareness of transf...
This note proposes the continuous treatment approach as a valuable alternative to propensity score matching for evaluating
economic effects of merger and acquisitions (M&As). This framework allows considering the variation in treatment intensities
explicitly, and it does not call for an arbitrary definition of cutoff values in traded ownership shar...
Objectives:
We investigated the determinants of disparities in the regional density of private dentists in Austria. Specifically, we focused on the relationship between the density of private dentists and their public counterparts, thereby controlling for other possible covariates of dentist density.
Methods:
Dentist density was measured at the...
We analyze the pricing of pain and suffering and, in particular, whether the corresponding compensation for pain and suffering is affected by a court's approach to valuing such damages. For this purpose, we use data on pain and suffering verdicts in Austria, where courts are generally free to choose between a per‐diem and a lump‐sum scheme to asses...
This paper analyzes the impact of corporate taxation on a firm’s debt policy. We contribute to the existing literature in two ways: (i) we explicitly model persistence in the debt-to-asset ratio, and (ii) we incorporate firm heterogeneity with respect to firm size and legal form. Empirically, this implies the use of dynamic panel data econometrics....
This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a young firm is typically faced with. Our model allows to derive testable hypotheses about the relationship betwee...
Objective:
The aging-associated changes in body composition result in an increased cardiometabolic risk. A tremendous reduction of cardiovascular morbidity and mortality can be obtained by statin therapy. Statins are well tolerated, with myopathy as the most serious negative side effect. Some recently published studies indicate that the incidence...
This paper investigates whether fiscal competition affects the structure of public spending, where theory predicts a shift from residential public goods to industrial public goods. We propose an empirical model that specifically accounts for the strategic nature and endogeneity of fiscal competition. Using data for 18 OECD countries and a time peri...
We provide evidence on the impact of foreign ownership on labor market outcomes analyz-ing pay differences between foreign-acquired and domestically-owned firms. For this pur-pose, we use firm level data from 16 European countries over the time period 1999 to 2006. Combing propensity score matching techniques with difference-in-differences (DID) es...
We investigate the density of non-contract (private) physicians in a two-tiered health care system, i.e., one with co-existing public and private health care providers. In particular, we analyze how the densities of private and public suppliers of outpatient health care (general practitioners and specialists) are related to each other. Using a pane...
We analyze the pricing of pain and suffering and, in particular, whether the corresponding compensations are affected by a court’s approach to value such damages. For this purpose, we use data on pain and suffering verdicts in Austria, where courts are generally free to choose between a.per diem and a lump sum scheme to assess payments on damages f...
This paper investigates firm survival in professional football, arguing that the relegation and promotion system in football leagues is very similar to firm exits and entries in traditional goods and service markets. Empirically, we use a dataset containing information on how long football teams have remained in the German Premier League over the p...
We provide evidence on the impact of globalization on labor market outcomes analyzing pay differences between foreign-acquired and domestically-owned firms. For this purpose, we use firm level data from 16 European countries over the time period 1999-2006. Applying propensity score matching techniques we estimate positive wage premia of cross-board...
Empirical evidence from US studies suggests that female physicians earn less than their male counterparts, on average. The earnings gap does not disappear when individual and market characteristics are controlled for. This paper investigates whether a gender earnings difference can also be observed in a health-care system predominantly financed by...
There is an ongoing debate about the relationship between obesity and morbidity in the elderly, the clinical relevance of overweight and obesity in older patients and the need or harms of treatment. The main purpose of our study was to investigate whether a higher BMI is associated with a worse cardiovascular risk in all age groups, especially in t...
Background
Dietary recommendations for healthy food intake are an essential part of preventive strategies, food variety might offer one additional approach.
Methods
Between January 2005 and September 2009, a total of 2548 persons attended a medical outdoor centre for diagnostic and/or therapeutic interventions. To obtain information on their nutri...
This paper contributes to the empirical literature on the effects of environmental regulation on investment. In particular, we ask whether and how strongly an industry's investment responds to stringency in environmental regulation. Environmental regulation is measured as (i) an industry's total current expenditure on environmental protection, and...
Gerüchten nach saß Arthur B. Laffer (damals Professor an der Universität Chicago) im Dezember 1974 bei einem Abendessen mit Donald Rumsfeld (Stabschef im Weissen Haus unter President Gerald Ford), Dick Cheney (Rumsfelds Stellvertreter) und Jude Wanniski (Mitherausgeber des Wall Street Journal). Bei dieser Gelegenheit hat er den Zielkonflikt zwische...
Das Buch „Gesundheits- und Sozialpolitik im Diskurs“ diskutiert in mehreren Beiträgen aus einer sozial- und wirtschaftswissenschaftlichen Perspektive aktuelle Entwicklungen der Gesundheits- und Sozialpolitik. Ein Schwerpunkt liegt auf einer Analyse der österreichischen und europäischen Systeme der Gesundheits- und Sozialpolitik. Im ersten Themenblo...
This paper assesses the role of distance in professional team sports, taking the example of football (soccer). We argue that a team’s performance in terms of scored and conceded goals decreases with the distance to the foreign playing venue. To test this hypothesis empirically, we investigate 6389 away games from the German Football Premier League...
This paper analyzes the impact of corporate taxation on interest al-location among affiliates of multinational firms. Inspired by common transfer pricing practice and, in particular, the OECD Transfer Pricing Guidelines, we argue that the extent to which a foreign-owned sub-sidiary may shift interest payments to other affiliates depends on its role...
This paper compares domestically and foreign-owned plants with respect to their debt-to-assets ratio and analyzes to which extent the difference is systematically affected by corporate taxation. To derive hypotheses about influence of corporate taxation on a firm's debt financing we adapt a standard model of taxation and financing decisions of firm...
This paper contributes to the empirical literature on the relationship between environmental regulation and firm behavior. In particular, we ask whether and how strongly an industry's investment responds to stringency in environmental regulation. Environmental stringency is measured as (i) an industry's total current expenditure on environmental pr...
Die vorliegende Arbeit untersucht anhand von europ�ischen Firmendaten den Ein uss der K�rperschaftsteuer auf die Unternehmensverschuldung. Dabei wird insbesondere auf Firmenheterogenti�t in Bezug auf Firmengr��e und Gesellschaftsform fokussiert. Der verwendete Datensatz enth�lt Bilanzinformationen von etwa 400.000 Firmen aus den 27 EU-L�ndern im Ze...
This paper provides a framework to evaluate human life based on court decisions on damages for pain and suffering. Using judgements from Germany and Austria over the last 25 years, we calculate an average Value of Damages for Pain and Suffering (VDPS) of about EUR 1.79 millions, with a minimum (maximum) of around EUR 0.67 (4.62) millions. These val...
This paper provides a theory of incorporation and taxation that emphasizes the role of the corporate legal form in facilitating access to external capital and the potential advantages of limited liability. Incorporation relaxes financing constraints and makes corporations larger than comparable non-corporate firms. For the same reason, a tax on cor...
This article explains the absence of a race to the bottom in capital taxation by analyzing fiscal competition under budget rigidities and tax equity constraints (fairness norms). We outline a political economic model of tax competition that treats the outcome of tax competition as one argument in the governments utility function, the others being p...
This chapter sheds further light on the question of how tax treaties affect outward foreign direct investment (FDI). The chapter is organized as follows. Section A outlines the general equilibrium model of trade and multinational firms for studying the welfare and FDI effects of tax treaties. The theoretical hypotheses are summarized in Section B....
Im vorliegenden Beitrag wird untersucht, ob sich ein internationales Vorgehen gegen Steueroasen rechtfertigen l�sst und welche Instrumente dabei gew�hlt werden sollen. Es wird argumentiert, dass durch die Ausklammerung der Unternehmensbesteuerung aus den OECD Ma�nahmen gegen Steueroasen Hinterziehungsm�glichkeiten im Unternehmensbereich und bei nat...
This paper provides theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of corporate governance and taxation. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate transparency, access to external capital and limited liability....
This paper assesses the role of distance in professional team sports, taking the example of football (soccer). We argue that a team’s performance in terms of scored and conceded goals decreases with the distance to the foreign playing venue. To test this hypothesis empirically, we investigate 6,389 away games from the German Football Premier League...
This paper computes effective (marginal and average) tax rates that account for bilateral aspects of taxation and, therefore, vary across country-pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral foreign direct investment (FDI) among OECD countries between 1991 and 2002. The findings...
This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 550,000 firms in and outside of Europe using Bureau van Dijk's ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important findings for empirical research on the behavioral respo...
In 1997, Austria has changed the hospital financing system from a per diem-based payment scheme to a per case-based one. This paper assesses whether this reform has influenced the hospital length of stay. Empirically, we use data for 20 diagnostic groups (according to the ICD10) from the nine Austrian provinces (Bundesländer) between 1989 and 2003....
Focussing on international tax competition, this paper pays specific atten-tion to the stylized fact that multinational firms are typically incorporated whereas national firms are typically not. Accordingly, we model interna-tional tax competition as a two stage game with two tax instruments for each government. We derive testable hypotheses about...
Der Beitrag untersucht die Wirkungen der Reform der österreichischen Krankenhausfinanzierung (LKF97) auf die Krankenhausverweildauer. Ausgehend von einer Beschreibung der institutionellen Grundlagen des österreichischen Systems der Krankenhausfinanzierung vor und nach 1997 werden Hypothesen über diesen Erklärungszusammenhang gebildet, die nachfolge...
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciatio...
This article analyzes the sign and development of the effect of corruption on foreign direct investment (FDI). Economic theory distinguishes grabbing hand corruption from helping hand corruption. The former suggests a negative impact of corruption on FDI, the latter one a positive effect. Empirically, we apply a data set of 21 home and 59 developed...
Abstract This paper investigates the effect of tax treaties on bilateral stocks of outward FDI. For this purpose we employ a numerically solvable general equilibrium model of trade and multinational firms to study the impact of tax treaties on both welfare and outward FDI. The model indicates under which factor endowment configurations countries ga...
This paper assesses the relationship between corruption and inward foreign direct investment (FDI). Previous research has presumed that corruption directly enters the cost function of multinationals, suggesting a negative relationship between corruption and FDI. For a sample of 73 developed and less developed countries and the time period 1995–1999...
This paper assesses spatial competition in excise taxation among US states over the time period 1975–1999. We estimate the slope and shifters of the tax reaction curves using spatial panel data methods recently proposed by Kapoor et al. (in press) [Kapoor, M., Kelejian, H.H., Prucha, I.R., in press. Panel data models with spatially correlated error...
This article analyzes various pitfalls that arise in the application of panel data methods in comparative political economy. Empirically, we refer to the debate on the globalization-welfare state nexus by re-assessing a study by Garrett and Mitchell ('Globalization, Government Spending and Taxation in the OECD', European Journal of Political Resear...
The assessment of tax competition in an economic geography framework has been of growing concern in the theory of public economics. For commodity taxes, Ohsawa [Regional Science and Urban Economics 29 (1999) 33] has analyzed the pattern of tax rates among countries that differ in size and geographical position. His findings suggest that commodity t...
The theory of international tax competition suggests a shift of tax burden from mobile to immobile tax bases, especially for small open economies. This paper assesses these hypotheses empirically using a sample of 23 OECD countries and the time period 1965–2000. In accordance with tax competition theory, we find that capital mobility exerts a negat...
This paper analyzes fiscal competition under budget rigidities and tax equity (fairness norms). We outline a numerically solvable political economic model that treats the outcome of tax competition as one argument in the governments utility function, the others being public expenditure and tax equity. In accordance with theoretical research, we dem...
This paper investigates the relationship between economic freedom and taxation. We argue that an economically free environment improves the attractiveness of a location, which, in turn, enables governments to levy higher business taxes. To test this hypothesis empirically, we estimate the impact of economic freedom on the national tax policy, where...