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Dr. Tanja Kirn

Assistant Professor
Chair for Tax Management and the Laws of Liechtenstein and International Taxation
Current Activity
Tanja Kirn works in the field of public economics with a strong research focus on microsimulation, tax policy and fiscal federalism. Tanja Kirn has developed several microsimulation models which have become firmly established as vital tools for analysis of the revenue and distributional impact of current and proposed policies. Her current research interests include extending the scope and capabilities of microsimulation models.
She is a member of the International Microsimulation Association. Prior to joining the University of Liechtenstein Tanja worked as a research assistant at the University of Potsdam and the DIW Berlin.
Memberships
2014

Nationalökonomische Gesellschaft (NOeG)

2014

International Institute of Public Finance (IIPF)

2014

L'Association Française de Science Economique (AFSE)

2009

International Microsimulation Association (IMA)

Career
2010

Assistant Professor at the Chair for Tax Management and the Laws of International and Liechtenstein Taxation, University of Liechtenstein, Vaduz

2005 — 2009

Research Assistant, Chair of Public Economics, Prof. Dr. Hans-Georg Petersen, University of Potsdam (Germany)

Education
2009 — 2009

Ph.D (Dr. rer. pol.)
University of Potsdam (Germany);
Title of doctoral thesis: "Anreizwirkungen von Finanzausgleichssystemen"

1999 — 2005

Diplom Volkswirtin;
Economics at the University of Potsdam (Germany);
Focus on Public Finance, Statistics and Macroeconomics

1998 — 1999

Political Science at the University of Evry (France)

1996 — 1998

Political Science at the University of Potsdam (Germany)

Portrait
Taxes and Corporate Risk Taking
FFF-Förderprojekt, September 2016 until September 2018

In every investment decision the investor must weigh the advantage of a greater return against the disadvantage of a possible loss or risk. Previous findings from Domar and Musgrave (1944) show that ... more ...

Altersvorsorge in Liechtenstein
FFF-Förderprojekt, February 2016 until February 2019

Es liegt sowohl im Interesse jedes Einzelnen als auch im Interesse des Staates, dass seine Bürger im Alter finanziell gut versorgt sind. Die Vorsorgeeinheiten (bspw. Familien) unterliegen dabei ... more ...

Grenzüberschreitendes Leben und Arbeiten - Cross-border Life and Work
FFF-Förderprojekt, April 2015 until April 2018

Emerging public policies and advanced information technologies (IT) have created new opportunities for work and life that thrive in global value chains and markets. Life, in general, and work, in ... more ...

Microsimulation Studies on Business and Income Taxation
Auftragsforschung, since October 2009

The aim of this research project is to support the current discussion about the revenue and distributional effects of the Liechtenstein tax law by quantitative results. This is accomplished by the ... more ...

Microsimulation und Model Development
Auftragsforschung, since June 2009

Content of this project is the ongoing development of the Liechtenstein micro-simulation models. There are two basic models: microLIE: PIT is the model of the personal income tax system and microLIE: ... more ...

Internationale Steuerkooperation
WTT, since June 2008

Der Lehrstuhl für Betriebswirtschaftliche Steuerlehre, Internationales und Liechtensteinisches Steuerrecht von Professor Dr. Martin Wenz unterstützt die Regierung des Fürstentums Liechtenstein bei ... more ...

Steuerreform: Totalrevision Liechtensteinisches Steuergesetz
WTT, since January 2006

Im Oktober 2006 wurde von der Regierung eine Arbeitsgruppe unter der Leitung von Professor Dr. Martin Wenz zur Vorbereitung einer Steuerrechtsrevision einberufen. Dem Projekt Steuerreform lag das ... more ...

  • Hardeck, I., & Kirn, T. (forthcoming). Taboo or Technical Issue? An Empirical Assessment of Taxation in Sustainability Reports. Journal of Cleaner Production. (ISI: 6.2017; VHB: B)

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  • Hardeck, I., & Kirn, T. (2016). Taboo or Technical Issue? An Empirical Assessment of Taxation in Sustainability Reports. Journal of Cleaner Production, 133. (ISI: 6.2017; VHB: B)

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  • Belitz, H., & Kirn, T. (2008). Deutlicher Zusammenhang zwischen Innovationsfähigkeit und Einstellungen zu Wissenschaft und Technik im internationalen Vergleich. Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 77(2), 47-64.

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  • Belitz, H., Clemens, M., Kirn, T.-E., Schneider, S., & Werwatz, A. (2007). Innovationsfähigkeit : Deutschland weiterhin nur im Mittelfeld. Wochenbericht, 74(48), 729-736.

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  • Belitz, H., Clemens, M., & Kirn, T. (2007). Deutschland im Langzeittrend : langsames Aufholen, aber Absturz bei der Bildung. Wochenbericht, 74(48), 737-743.

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  • Belitz, H., Kirn, T., & Werwatz, A. (2006). Verhaltensweisen und Einstellungen der Bevölkerung hemmen die Innovationsfähigkeit in Deutschland. Wochenbericht, 73(8), 89-98.

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  • Belitz, H., & Werwatz, A. (2006). Zu wenig Frauen in Forschung und Innovation. Wochenbericht, 73(45), 643-648.

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  • Belitz, H., & Kirn, T. (2006). Innovationsfähigkeit : Deutschland braucht mehr Schwung. Wochenbericht, 73(45), 633-641.

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  • Kirn, T. (2010). Anreizwirkungen von Finanzausgleichssystemen ( Vol. 120). Frankfurt am Main: Peter Lang Verlag.

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  • Werwatz, A., Belitz, H., Clemens, M., Kirn, T., Schmidt-Ehmcke, J., & Schneider, S. (2007). Innovationsindikator Deutschland 2007 ( Vol. 33). Berlin: DIW Berlin, German Institute for Economic Research.

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  • Werwatz, A., Belitz, H., Kirn, T., & Schmidt-Ehmcke, J. (2006). Innovationsindikator Deutschland 2006 ( Vol. 22). Berlin: DIW Berlin, German Institute for Economic Research.

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  • Werwatz, A., Belitz, H., Kirn, T., Schmidt-Ehmcke, J., & Vosskamp, R. (2005). Innovationsindikator Deutschland : Bericht 2005 ( Vol. 11). Berlin: DIW Berlin, German Institute for Economic Research.

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  • Kirn, T., & Khokrishvili, E. (2009). Challenges of Decentralisation in the Republic of Georgia. In L. King & G. Khubua (Eds.), Georgia in Transition (Schriften zur internationalen Entwicklungs- und Umweltforschung ed., Vol. 26, ). Frankfurt/M.: Peter Lang.

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  • Kirn, T., & Khokrishvili, E. (2008). Fiscal Decentralisation in the Autonomous Republic of Adjara. In H.-G. Petersen & S. Gelaschwili (Eds.), Nachhaltige Finanz- und Sozialpolitik in Georgien. Potsdam: Universitätsverlag.

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  • Kirn, T. (2017). How did behavioural responses after the introduction of an ACE affect the cost of capital?. Paper presented at the 79. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft (VHB), Universität St. Gallen (HSG).

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  • Kirn, T. (2017). Paper presented at the 2017 Annual Congress of the Swiss Society of Economics and Statistics (SSES), Université de Lausanne (UNIL).

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  • Kirn, T. (2016). How did behavioural responses after the introduction of an ACE affect the cost of capital?. Paper presented at the Joint Annual Meeting of the Austrian Economic Association and the Slovak Economic Association (NOeG-SES 2016), University of Economics Bratislava.

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  • Kirn, T. (2016). How did behavioural responses after the introduction of an ACE affect the cost of capital?. Paper presented at the Annual Congress of the International Institute of Public Finance (IIPF 2016), Lake Tahoe, Nevada, USA.

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  • Kirn, T. (2015). The impact of full and incremental ACE systems on the cost of capital. Paper presented at the Annual Meeting of the Austrian Economic Association (NOeG 2015), Universität Klagenfurt.

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  • Kirn, T. (2015). The impact of full and incremental ACE systems on the cost of capital. Paper presented at the 71st Annual Congress of the International Institute of Public Finance (IIPF 2015), Trinity College, Dublin Ireland.

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  • Kirn, T. (2015). A dynamic extension of the status quo based social welfare analysis''. Paper presented at the 5th World Congress of the International Microsimulation Association (IMA 2015), LISER (Luxembourg Institute of Socio-Economic Research), Esch-sur-Alzette, Luxembourg.

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  • Kirn, T. (2014). Fiscal Equalization with Hidden Information and Hidden Action. Paper presented at the Conference "Reforming Public Service Delivery", L'Université de Lausanne, IDHEAP.

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  • Kirn, T. (2014). Tax reform evaluation using status-quo based welfare measurement: An application to a consumption based income tax. Paper presented at the Annual Meeting of the Austrian Economic Association (NOeG), WU Wien.

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  • Kirn, T. (2014). Towards a status-quo based dynamic welfare measurement. Paper presented at the 63rd Annual Meeting of the French Economic Association (AFSE), ENS Lyon.

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  • Kirn, T. (2014). Tax reform evaluation using status-quo based welfare measurement: An application to a consumption based income tax. Paper presented at the 70th Annual Congress of the International Institute of Public Finance, Lugano.

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  • Hardeck, I., & Kirn, T. (2014). Assessing the Role of Taxes in Sustainability Reporting – Longitudinal and Cross-Sectional Evidence from Germany, the US and the UK. Paper presented at the Workshop "Empirische Steuerforschung", ZEW Mannheim.

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  • Kirn, T. (2014). Fiscal Equalization with Hidden Information and Hidden Action. Paper presented at the 70th Annual Congress of the International Institute of Public Finance, Lugano.

    more
  • Hardeck, I., & Kirn, T. (2014). Assessing the Role of Taxes in Sustainability Reporting – Longitudinal and Cross-Sectional Evidence from Germany, the US and the UK. Paper presented at the 4th Workshop in Accounting and Taxation, Universität Münster.

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  • Kirn, T. (2013). Tax reform evaluation using non-anonymous welfare comparison: An application to a consumption tax. Paper presented at the 4th General Conference of the International Microsimulation Association, ANU; NATSEM.

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  • Kirn, T. (2011). Measuring corporate marginal tax rates: looking forward or looking backward?. Paper presented at the General Conference of the International Microsimulation Association, Stockholm.

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  • Wenz, M., & Kirn, T. (2010). What are the Determinants of National Tax Policy? The case of Liechtenstein. Paper presented at the Tax Policy Decision Making, Session: Determinants of Tax Policy, ZEW, Mannheim, Deutschland.

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  • Kirn, T. (2014). Föderalismus als Bekenntnis zu einem anreizkompatiblen Finanzausgleichssystem. Wirtschaftspolitische Blätter, 01/2014.

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  • Belitz, H. (2009). Die Innovationsfähigkeit Deutschlands und die Beteiligungen von Frauen. In Lothar Schröder/Edelgard Kutzner/Cornelia Brandt (Ed.), Innovation durch Chancengleichheit -Chancengleichheit als Innovation. Hamburg: VSA Verlag.

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  • Kirn, T., & Khokrishvili, E. (2008). Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the republic of Georgia? (Specials Series: Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, No. G-9). Universität Potsdam.

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  • Kirn, T. (2016, May 27-28, 2016). How did behavioural responses after the introduction of an ACE affect the cost of capital?. Joint Annual Meeting of the Austrian Economic Association and the Slovak Economic Association (NOeG-SES 2016), University of Economics Bratislava.

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  • Kirn, T. (2015, August 20 through 23, 2015.). The impact of full and incremental ACE systems on the cost of capital. 71st Annual Congress of the International Institute of Public Finance (IIPF 2015), Trinity College, Dublin Ireland.

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  • Kirn, T. (2015, 2.-4. September 2015). A dynamic extension of the status quo based social welfare analysis''. 5th World Congress of the International Microsimulation Association (IMA 2015), LISER (Luxembourg Institute of Socio-Economic Research), Esch-sur-Alzette, Luxembourg.

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  • Kirn, T. (2015, 5. - 6.06.2015). The impact of full and incremental ACE systems on the cost of capital.. Annual Meeting of the Austrian Economic Association (NOeG 2015), Universität Klagenfurt.

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  • Kirn, T. (2014, August 20th – 23rd, 2014). Tax reform evaluation using status-quo based welfare measurement: An application to a consumption based income tax.. 70th Annual Congress of the International Institute of Public Finance, Lugano.

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  • Kirn, T. (2014, 30.-31.05.2014). Tax reform evaluation using status-quo based welfare measurement: An application to a consumption based income tax. Annual Meeting of the Austrian Economic Association (NOeG), WU Wien / Austria.

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  • Kirn, T. (2014, 15.05.-16.05.2014). Fiscal Equalization with Hidden Information and Hidden Action. Reforming Public Service Delivery, L'Université de Lausanne.

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  • Kirn, T. (2014, 16.-18.06.2014). Towards a status-quo based dynamic welfare measurement. 63rd Annual Meeting of the French Economic Association (AFSE), ENS Lyon.

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  • Kirn, T. (2014, August 20th – 23rd, 2014). Fiscal Equalization with Hidden Information and Hidden Action. 70th Annual Congress of the International Institute of Public Finance, Lugano.

    more
  • Kirn, T. (2013, 11.12.-13.12.2013). Tax reform evaluation using non-anonymous welfare comparison: An application to a consumption tax. 4th General Conference of the International Microsimulation Association, ANU; NATSEM, Australia.

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  • Kirn, T. (2011, 22./23.02.2011). Finanzielle Auswirkungen der Liechtensteinischen Steuerreform. Liechtensteinische Steuerfachtagung 2011, Universität Liechtenstein, Vaduz.

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  • Kirn, T. (2011, 24.-26.02.2011). Das Modell microLIE-CIT. Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre im VHB e.V., Karl-Franzens-Universität Graz.

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  • Kirn, T. (2011, 8-10.06.2011). Measuring corporate marginal tax rates: looking forward or looking backward?. General Conference of the International Microsimulation Association, Statistics Sweden, Stockholm.

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  • Kirn, T. (2010, 25./26.11.2010). Das Modell microLIE-CIT. Internationaler Workshop gemeinsam mit ZEW Mannheim, Vaduz, Liechtenstein.

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  • Kirn, T. (2010, 25./26.11.2010). Messung von Verteilungs- und Wohlfahrtseffekten. Internationaler Workshop gemeinsam mit ZEW Mannheim, Vaduz, Liechtenstein.

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  • Kirn, T. (2010, 14./15.10.2010). What are the Determinants of National Tax Policy? The case of Liechtenstein. Tax Policy Decision Making, ZEW Mannheim.

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  • Kirn, T. (2010, 02.-04.12.2010). Neue Steuerpolitik Liechtensteins - Steuerstrategie - Steuerreform - Steuerkooperation. 1. Symposium des Aktionskreises Freiburger Schule "Der Staat im dritten Jahrtausend", Walter Eucken Institut, Freiburg.

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