Publications

For further information on current projects have a look at the personal website of Désirée I. Christofzik www.dchristofzik.de

In refereed journals

2026: Distance matters: Geographical proximity and fiscal rules enforcement (with Oliver Märtz), European Journal of Political Economy, 93, 102824.
2026: Doubling Down Political Budget Cycles: The Role of State‐Owned Enterprises (with Zareh Asatryan and Justus Nover), Economics & Politics, 38(1), 306-326.
2024: Unraveling the Productivity Paradox: Evidence for Germany (with Steffen Elstner, Lars P. Feld and Christoph M. Schmidt), German Economic Review, 25(3), 165-207.
2024: On the Public Provision of Positional Goods (with Sebastian G. Kessing), Oxford Economic Papers, 76(3), 708–721.
2022: Macroeconomic effects of the anticipation and implementation of tax changes in Germany: Evidence from a narrative account (with Angela Fuest and Robin Jessen), Economica, 89, 62-81.
2021: International spillover effects of U.S. tax reforms: Evidence from Germany (with Steffen Elstner), Oxford Economic Papers, 73(2), 578-600.
2019: Does Accrual Accounting Alter Fiscal Policy Decisions? - Evidence from Germany, European Journal of Political Economy 60, 101805.
2019: A mechanism to regulate sovereign debt restructuring in the euro area (with Jochen Andritzky, Lars P. Feld and Uwe Scheuering), International Finance 22(1), 20-34.
2018: Does fiscal oversight matter? (with Sebastian G. Kessing), Journal of Urban Economics 105, 70-87.
2013: The Aggregation of Information Qualities in Collaborative Software (with Christian Reuter), International Journal of Entrepreneurial Venturing 5(3), 257–271.

Applied publications (mostly in German)

2026: Vom Mittelabfluss zur Wirkung: Was dem Sondervermögen noch fehlt (with Benny Schneider). ifo Schnelldienst 79 (4), 18–21.
2025: Die unterschätzte Bedeutung von Erfolgskontrollen für eine wirkungsorientierte Haushaltsführung (with Benny Schneider), in: Beck, J., J. Mathesius and E. Kraatz (Herausgeber), Reform-Modelle im wirkungsorientierten Staat, Schriften des Praxis- und Forschungsnetzwerks der Hochschulen für den Öffentlichen Dienst (Band 17), 41–57.
2025: Die Grundsteuer C als neue städtebauliche Lenkungssteuer: Rechtsvergleich und Gegenüberstellung der Pionier-Gemeinden (with Andreas Burth), Zeitschrift für Kommunalfinanzen (ZKF) 5/2025, 97-106.
2024: Die regionalen Effekte der Grunderwerbsteuer: Zeit für Reformen (with Lars P. Feld und Mustafa Yeter), Wirtschaftsdienst 104 (11), 754-757.
2024: Förderprogramme für Kommunen: Politische Verflechtungen und Informationsdefizite (with Matthias Quinckhardt), Wirtschaftsdienst 104 (7), 482-484.
2024: Es ist nicht alles Gold, was glänzt – Probleme von Investitionsregeln, ifo Schnelldienst 77 (2), 16–18.
2024: Inflation und Zinsen: Wirkungen auf die kommunale Finanzlage in Nordrhein-Westfalen, (with Niklas Isaak, Robin Jessen, Florian Kirsch), Wirtschaftsdienst 104 (1), 58-63.
2023: Die Zeitenwende im Bundeshaushalt steht noch aus. ifo Schnelldienst 76 (7), 6–9.
2023: Haushaltsspielräume des Bundes: Strukturelle Schieflagen lösen sich nicht durch Aufschieben, Wirtschaftsdienst 103 (5), 293–296.
2023: Zahlungen der Länder an Gemeinden in finanzstatistischer Abgrenzung – Eckpunkte eines Schätzmodells. Research project FE 5/21 on behalf of the Federal Ministry of Finance. Final report, January 2023.
2022: Das deutsche Produktivitätsparadoxon: Eine Spurensuche (with Steffen Elstner, Lars P. Feld and Christoph M. Schmidt). Blog „Inclusive Productivity“ (Bertelsmann Stiftung), 16.02.2022.
2021: The German Productivity Paradox: A Homegrown Affair (with Steffen Elstner, Lars P. Feld and Christoph M. Schmidt). VoxEU.org., 22.11.2021.
2021: Erwiderung: Licht und Schatten der Doppik-Umstellung (with Florian Dorn, Stefanie Gäbler, Christian Raffer and Felix Rösel), Wirtschaftsdienst 101 (2), 141–142.
2020: Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien (with Florian Dorn, Stefanie Gäbler, Christian Raffer and Felix Rösel), Wirtschaftsdienst 100 (9), 707-711.
2019: Öffentliche Investitionen: Wie viel ist zu wenig? (with Lars P. Feld and Mustafa Yeter), Schweizer Monat - Die Autorenzeitschrift für Politik, Wirtschaft und Kultur 1064, 60–64.
2018: Entwarnung oder trügerische Ruhe? Entwicklung und Struktur der öffentlichen Verschuldung in Deutschland (with Lars P. Feld), in: Junkernheinrich, M., S. Korioth, T. Lenk, H. Scheller and M. Woisin (editors), Jahrbuch für öffentliche Finanzen 2018/1, Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft, 399–410.
2016: Zurück in die steuerliche Steinzeit? (with Lars P. Feld and Uwe Scheuering), Wirtschaftsdienst 96, 87–91.

Working Papers

2020: Heterogeneous price and quantity effects of the real estate transfer tax in Germany (with Lars P. Feld and Mustafa Yeter), German Council of Economic Experts Working Paper 10/2020.
2020: Macroeconomic effects of the anticipation and implementation of tax changes in Germany: Evidence from a narrative account (with Angela Fuest and Robin Jessen), Ruhr Economic Papers 852, RWI – Leibniz-Institut für Wirtschaftsforschung, Essen.
2019: Fiscal Policy Adjustments to Budget Shocks - Evidence from German municipalities (with Benny Schneider), German Council of Economic Experts Working Paper 10/2019.
2018: Uniting European fiscal rules: How to strengthen the fiscal framework (with Lars P. Feld, Wolf Heinrich Reuter and Mustafa Yeter), German Council of Economic Experts Working Paper 04/2018.
2016: Influx of refugees: Integration as a key challenge (with Jochen Andritzky, Bodo Aretz and Christoph M. Schmidt), German Council of Economic Experts Working Paper 09/2016.
2016: Auswirkungen der Flüchtlingsmigration auf die langfristige Tragfähigkeit der öffentlichen Finanzen (with Bodo Aretz, Uwe Scheuering and Martin Werding), German Council of Economic Experts Working Paper 06/2016.

Written statements for parliamentary hearings (in German)

Written statement for the hearing of the Budget Committee of the German Bundestag on October 12, 2026, on the draft Budget Accompanying Act 2027, October 2026.

Written statement for the hearing of the Budget and Finance Committee and the Committee on Home Affairs and Local Government of the State Parliament of North Rhine-Westphalia on December 2, 2025, on the draft Act on the North Rhine-Westphalia Plan for Good Infrastructure 2025–2036 and the draft Act on the Adoption of the State Budget of North Rhine-Westphalia for the 2026 Fiscal Year, Statement 18/3205.

Written statement for the hearing of the Budget Committee of the German Bundestag on August 25, 2025, on the draft Budget Accompanying Act 2025 and the draft Act Establishing a Special Fund for Infrastructure and Climate Neutrality (SVIKG), August 2025.

Written statement for the public hearing of the Committee on Internal Affairs of the State Parliament of Rhineland-Palatinate on February 7, 2024, on a draft act amending the State Act on the Reorganization of Fiscal Relations between the State and Local Authorities, Parliamentary Document 18/7536, January 2024 (with Oliver Märtz).

Written statement in preparation for the expert discussion of the Finance Committee of the State Parliament of Schleswig-Holstein on December 8, 2022, on the sustainability of state finances, Parliamentary Document 20/493, December 2022.

Written statement in preparation for the hearing of the Committee on Internal Affairs of the State Parliament of Rhineland-Palatinate on October 5, 2022, on the State Act on the Reorganization of Fiscal Relations between the State and Local Authorities, Parliamentary Document 18/2573, September 2022.

Written statement in preparation for the public hearing of the Finance Committee of the State Parliament of Mecklenburg-Western Pomerania on May 23, 2022, on “Options for Further Developing Cash-Based Government Accounting to Better Reflect Resource Consumption and the Potential for Integrating or Reporting Generational Accounts,” Committee Document 2-ADrs-1, May 2022.

Written statement for the hearing of the Committee on Labour and Social Affairs of the German Bundestag on May 15, 2017, on the harmonization of pension legislation (with Bodo Aretz, Lars P. Feld, and Jan L. Fries).