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CESifo DICE Report

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The CESifo DICE Report is a quarterly, English-language journal featuring articles on institutional regulations and economic policy measures that offer country comparative analyses. Together with the CESifo DICE Database (Database for Institutional Comparisons in Europe), the CESifo DICE Report offers a detailed overview of institutions and international comparison.

The CESifo DICE Report offers a forum for the discussion of institutional questions. Its authors are internationally renowned experts from universities and economic research institutes, as well as from non-academic institutions like central banks and private companies. With its professional, but highly accessible articles, the report is aimed at journalists, decision-makers in politics and business, as well as researchers in academia.

The CESifo DICE Report is divided into various sections. The “Forum” section of every issue examines an institutional issue from various points of view. The “Research Reports” section features recent research into the design and impact of various institutions. Projects and models for institutional reform can be found in the “Reform Models” section. A selection of new entries to the DICE Databank are described and analysed in a more detailed perspective in the “Database” section. Finally, the “News” section offers information on new entries to the DICE database, forthcoming conferences and the latest book publications on institutional regulations.

Latest issue

CESifo DICE Report 4/2014 (Winter)

  1. "CESifo DICE Report 4/2014 (Winter): Profit Shifting", Ifo Institute, Munich, 2014, 01-63, Section: Forum | Details | PDF Download | EPUB Download

  2. Devereux, Michael P. and John Vella, "Are We Heading towards a Corporate Tax System Fit for the 21st Century?", CESifo DICE Report 12 (4), 2014, 03-07 | Details | PDF Download

  3. Dharmapala, Dhammika, "Base Erosion and Profit Shifting: A Simple Conceptual Framework", CESifo DICE Report 12 (4), 2014, 08-14 | Details | PDF Download

  4. Hebous, Shafik and Alfons Weichenrieder, "What Do We Know about the Tax Planning of German-based Multinational Firms?", CESifo DICE Report 12 (4), 2014, 15-21 | Details | PDF Download

  5. Knoll, Bodo and Nadine Riedel, "Transfer Pricing Laws", CESifo DICE Report 12 (4), 2014, 22-26 | Details | PDF Download

  6. Merlo, Valeria and Georg Wamser, "Debt Shifting and Thin-capitalization Rules", CESifo DICE Report 12 (4), 2014, 27-31 | Details | PDF Download

  7. Wilson, John D., "Tax Havens in a World of Competing Countries", CESifo DICE Report 12 (4), 2014, 32-29 | Details | PDF Download

  8. Lofstrom, Magnus and Steven Raphael, "Incarceration and Crime: Lessons from California’s Public Safety Realignment Reform", CESifo DICE Report 12 (4), 2014, 40-46 | Details | PDF Download

  9. Bernecker, Andreas, "Divided Government and the Adoption of Economic Reforms", CESifo DICE Report 12 (4), 2014, 47-52 | Details | PDF Download

  10. Drometer, Marcus, "Economic Prosperity and Well-being in Developed Countries", CESifo DICE Report 12 (4), 2014, 53-55 | Details | PDF Download

  11. Enzinger, Sabrina, "Fiscal Rules", CESifo DICE Report 12 (4), 2014, 56-57 | Details | PDF Download

  12. Pöntinen, Laura, "Sectoral Allocation of Aid: What Has Changed?", CESifo DICE Report 12 (4), 2014, 58-60 | Details | PDF Download

  13. Reimers, Oliver, "Tax Evasion and the Shadow Economy", CESifo DICE Report 12 (4), 2014, 61-62 | Details | PDF Download

  14. "New at DICE Database, Conferences, Books", CESifo DICE Report 12 (4), 2014, 63 | Details | PDF Download


  1. CESifo DICE Report Newsletter

    The CESifo DICE Report Newsletter is an English-language service provided free-of-charge by the CESifo Group. It provides information on the latest issue of the CESifo DICE Report via email on a quarterly basis. Details


CESifo DICE Report
ISSN 1612-0663 (print version)
ISSN 1613-6373 (electronic version)
A quarterly journal for institutional comparisons
Publisher and distributor: Ifo Institute, Poschingerstr. 5, 81679 Munich, Germany,
Phone +49(89)9224-0, Fax +49(89)985369.
Editors: Marcus Drometer, Christa Hainz and Romuald Méango.
Annual subscription rate: 50.00 EUR,
Price of single issues: 15.00 EUR,
shipping not included.
Reproduction permitted only if source is quoted and copy is sent to the Ifo Institute. Commercial use of the data, also in electronic form, only with the permission of the Ifo Institute.

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