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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.


(Sebastian G. Kessing)


In refereed Journals

  • On the public provision of positional goods (with Désirée I. Christofzik), 2023, Oxford Economic Papers, 1–14.
  • 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), 2019, Empirical Economics, 1-22, 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.
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