Public Finance

Research

Publications in refereed journals 

Koehne, Sebastian.  "On the taxation of durable goods." International Economic Review 59.2 (2018): 825-857.

Abraham, Arpad, Sebastian Koehne, and Nicola Pavoni.  "Optimal income taxation when asset taxation is limited." Journal of Public Economics 136 (2016): 14-29.

Koehne, Sebastian, and Moritz Kuhn. "Optimal taxation in a habit formation economy", Journal of Public Economics 122 (2015): 31-39.

Koehne, Sebastian, and Moritz Kuhn. "Should unemployment insurance be asset tested?." Review of Economic Dynamics 18.3 (2015): 575-592.

Abraham, Arpad, Sebastian Koehne, and Nicola Pavoni. "On the first-order approach in principal agent models with hidden borrowing and lending." Journal of Economic Theory 146.4 (2011): 1331-1361.

Other publications

Koehne, Sebastian. "Optimal taxation in practice: Lessons for the Swedish tax system." Report to Riksrevisionen (Swedish National Audit Office), 2017.

Working Papers

Koehne, Sebastian and Dominik Sachs. "Pareto-efficient tax deductions." CESifo Working Paper No. 7744.

Koehne, Sebastian, and Moritz Kuhn. "Distributional consequences of medical progress."

Bold, Tessa, Tobias Broer, and Sebastian Koehne. "Break-up of unions: Risk sharing in dynamic groups."