Research

Research Interests

Taxation, inequality, and the sustainability of public finances;
Public goods;
Natural resources;
Multi-layer and public sector governance;
Urban economics and urban systems.

Publications

(Sebastian G. Kessing)

In refereed Journals

Market power and global public goods, 2026, European Economic Review, forthcoming, https://www.sciencedirect.com/science/article/pii/S0014292126000012
On the public provision of positional goods (with Désirée I. Christofzik), 2024, Oxford Economic Papers, 76(3), 708-721.
Does capital bear the burden of local corporate taxes? Evidence from Germany (with Aria Ardalan, Salmai, Qari and J. Malte Zoubek) 2023, Journal of Government and Economics, 9, 100067.
Optimal taxation under regional inequality (with Vllen Lipatov and J. Malte Zoubek), 2020, European Economic Review, 126, 103439.
Tax pass-through in the European beer market (with Aria Ardalan), 2021, Empirical Economics, 60(2), 919-940, https://link.springer.com/content/pdf/10.1007/s00181-019-01767-5.pdf. An earlier version appeared as University of Siegen Discussion Paper No. 189-19.
Does Fiscal Oversight Matter? (with Desirée I. Christofzik), 2018, Journal of Urban Economics, 105, 70-87. An earlier version appeared as Working Paper 01/2018 of the German Council of Economic Experts.
Competition for natural resources and the hold-up problem (with Carsten Hefeker), 2017, Canadian Journal of Economics/ Revue canadienne d'économique, 50(3), 871-888. An earlier version appeared as CESifo Working Paper No. 6120.
The regional distribution of public employment: Theory and evidence (with Chiara Strozzi), 2017, Regional Studies, 51(7), 1100-1114.
Cross-border shopping and the Atkinson-Stiglitz theorem (with Bernhard Koldert), 2013, International Tax and Public Finance, 20 (4), 618-630.
Federalism and accountability with distorted election choices, 2010, Journal of Urban Economics, 67, 2, 239-247. An earlier version appeared as CESifo Working Paper No. 2789.
Federalism, weak institutions and the competition for foreign direct investment (with Kai A. Konrad and Christos Kotsogiannis), 2009, International Tax and Public Finance, 16, 105-123.
Time consistency and bureaucratic budget competition (with Kai A. Konrad), 2008, Economic Journal, 118(January), 1-15. In 2006, an earlier version appeared as CESifo Working Paper No. 1791.
FDI and the dark side of decentralisation (with Kai A. Konrad and Christos Kotsogiannis), 2007, Economic Policy, 49, 5-70.
Strategic complementarity in the dynamic private provision of a discrete public good, 2007, Journal of Public Economic Theory, 9(4), 699-710.
Monopoly Pricing with Negative Network Effects: The Case of Vaccines (with Robert Nuscheler), 2006, European Economic Review, 50(4), 1061-1069. An earlier version appeared as WZB Working Paper No. SP II 2003-06.
Employment protection and product market competition, 2006, Scandinavian Journal of Economics, 108(2), 339-352. An earlier version appeared as WZB Working Paper No. FS IV 02-31.
Federal tax autonomy and the limits of cooperation (with Kai A. Konrad and Christos Kotsogiannis), 2006, Journal of Urban Economics, 59, 317-329. An earlier version appeared as WZB Working Paper No SP II 2005-18.
Union strategy and optimal direct taxation (with Kai A. Konrad), 2006, Journal of Public Economics, 90 (2), 393-402. An earlier, more extended version appeared as IZA discussion paper No. 1545 under the title “Union strategy and optimal income taxation”.
A note on the determinants of labour share movements, 2003, Economics Letters, 81 (1), 9-12. An earlier Version appeared as WZB Working Paper No. FS IV 02-30.

Contributions to collected volumes

Reforming the business environment in Afghanistan: Institutional reforms first (with Reinhard Palm, Shafik Gavhari, and Suleman Fatimies), in: Kurz, Sonja and Alena Fröde (Eds.): Promoting the business and investment climate, GTZ, Eschborn.

Publications in applied journals (in German)

Arbeitszeit und Umverteilung – Gewerkschaftsstrategie im Wohlfahrtsstaat (with Kai A. Konrad), 2005, WZB-Mitteilungen, 109, 21-25.
Konkunkturpolitik kann Strukturreformen nicht ersetzen (with Kai A. Konrad), 2005, Welttrends - Zeitschrift für internationale Politik und vergleichende Studien, 13(47), 111-114.
Die Strategie des Impfens (with Robert Nuscheler), 2004, WZB-Mitteilungen, 103, 29-31.
Kündigungsschutz und Strategische Interaktion im Wettbewerb, 2004, WZB-Mitteilungen, 104, 36-38.

Aktualisiert via XIMS am 15.1.2026 von Lehrstuhlteam