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						Residual profit splitting: a theory-based approach to tax multinationals Enthalten in International tax and public finance 14.6.2024: 1-21
					
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						Efficient Specialization in Ricardian Production Enthalten in German economic review Bd. 13, 2012, Nr. 2: 117-126. 10 S.
					
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						Efficient Education Policy – A Second-Order Elasticity Rule Enthalten in FinanzArchiv Bd. 67, 2011, Nr. 1: 1-7
					
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						Efficiency effects of tax deductions for work-related expenses Enthalten in International tax and public finance Bd. 13, Nr. 6, date:11.2006: 685-699
					
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						Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality Enthalten in FinanzArchiv Bd. 61, 2005, Nr. 3: 298-326
					
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						The optimal taxation of risky capital income: An elasticity rule Enthalten in Journal of economics Bd. 55, Nr. 1, date:2.1992: 101-111
					
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						The effects of progressive taxation on risk-taking Enthalten in Journal of economics Bd. 44, Nr. 2, date:6.1984: 93-102
					
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						Mathias Kifmann on “health insurance in a democracy: Why is it public and why are premiums income related?” Enthalten in Public choice Bd. 130, 30.8.2006, Nr. 1-2, date:1.2007: 239-242
					
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						Steuerreform in den USA Enthalten in Wirtschaftsdienst Bd. 97, 21.4.2017, Nr. 4, date:4.2017: 279-281
					
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