University of Exeter Business School

Professor Christos Kotsogiannis

Professor Christos Kotsogiannis

Professor of Economics, Director of Tax Administration Research Centre (TARC)

 C.Kotsogiannis@exeter.ac.uk

 3319

 +44 (0) 1392 723319

 Streatham Court 1.33

 

Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

Overview

Christos Kotsogiannis is Professor of Economics at the University of Exeter, Director of the Tax Administration Research Centre (TARC), and a Research Fellow at CESifo. He was Head of the Economics Department at University of Exeter Business School from 2011-2014 and has been the President of the Management Board of the Independent Authority for Public Revenue (IAPR) of Greece since 2017.

He is currently the editor of CESifo Economic Studies, and on the editorial board of the Journal of Tax Administration and Public Finance Analysis (FA). Kotsogiannis has been a visiting scholar at the International Monetary Fund and a consultant for the World Bank. He was awarded the 2015 Copernicus International Fellowship for his contributions to public economics from the University IUSS-Ferrara 1391.

His current research is primarily in the fields of tax policy and tax compliance, and public economics more broadly, with publications in journals such as the American Economic Review, Journal of Public Economics, Journal of Public Economic Theory, Journal of International Economic, and Economic Policy.

Nationality: Greek

Administrative responsibilities

  • Member, School Postgraduate Committee
  • Member, School Undergraduate Admissions Committee

Qualifications

BA (Essex), MA (Essex), PhD (Essex)

Links

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Research

Research interests

  • Public economics
  • International trade
  • Applied microeconomics

Professor Kotsogiannis's research interests lie in the broad area of public economics, and international trade (with a particular focus on trade-induced climate change). While his research is theoretical in nature, it is motivated by applied economics problems.

Research projects

Professor Kotsogiannis is currently involved in a number of research projects, examining:

  • the welfare consequences of commodity tax harmonisation when public goods are global
  • the impact of equalisation transfers on political selection
  • the design of environmental policies that mitigate climate change, and
  • the comparison between specific and ad valorem taxation in the presence of asymmetric information.

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Publications

Journal articles

Kotsogiannis C, Woodland A (In Press). Climate and international trade policies when emissions affect production possibilities. Journal of Environmental Economics and Management Abstract.
Kotsogiannis C, Lopez-Garcia M-A (In Press). On Commodity Tax Harmonization and Public Goods Provision. Journal of Public Economic Theory
Kotsogiannis C, Lopez-Garcia M-A (In Press). Pareto-improving indirect tax coordination and tax diversity. Oxford Economic Papers
Kotsogiannis C, Schwager R (In Press). Present-bias and externalities: can government intervention raise welfare?. Canadian Journal of Economics Abstract.
Kotsogiannis C, Myles G, Cabral A (In Press). SELF-EMPLOYMENT INCOME GAP IN GREAT BRITAIN: HOW MUCH AND WHO?. CESifo Economic Studies
Kotsogiannis C, Dellaportas P, Ioannidis E (In Press). Sample size determination for risk-based tax auditing. Journal of the Royal Statistical Society. Series a (General)
Kotsogiannis C, Ferraresi M, Rizzo L, Secomandi R (In Press). The ‘Great Lockdown’ and its Determinants. Economics Letters
Kotsogiannis C (2020). Introduction to the Special Issue ‘New Perspectives on Tax Administration Research’1. CESifo Economic Studies, 66(3), 181-184.
Ferraresi M, Kotsogiannis C, Rizzo L (2018). Decentralization and fuel subsidies. Energy Economics, 74, 275-286. Abstract.
Dreher A, Gehring K, Kotsogiannis C, Marchesi S (2017). Information Transmission within Federal Fiscal Architectures: Theory and Evidence. Oxford Economic Papers, 70, 243-265. Abstract.
Kotsogiannis C, Serfes K (2016). Optimal performance reward, tax compliance and enforcement. Economic Theory Bulletin, 4(2), 325-345.
Herger N, Kotsogiannis C, McCorriston S (2015). Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions. International Tax and Public Finance Abstract.
Keen M, Kotsogiannis C (2014). Coordinating climate and trade policies: Pareto efficiency and the role of border tax adjustments. Journal of International Economics, 94(1), 119-128. Abstract.
Karakosta O, Kotsogiannis C, Lopez-Garcia MA (2014). Indirect tax harmonization and global public goods. International Tax and Public Finance, 21(1), 29-49. Abstract.
Kotsogiannis C, Serfes K (2014). The Comparison of ad Valorem and Specific Taxation under Uncertainty. Journal of Public Economic Theory, 16(1), 48-68. Abstract.
Kotsogiannis C, Woodland A (2013). Climate and international trade policies when emissions affect production possibilities. Journal of Environmental Economics and Management, 66(2), 166-184. Abstract.
Buettner T, Kotsogiannis C (2013). Climate change: Fiscal and international trade issues-introduction. International Tax and Public Finance, 20(3), 357-359. Abstract.
Buettner T, Kotsogiannis C (2013). Climate change: fiscal and international trade issues-introduction. International Tax and Public Finance, 1-3.
Finus M, Kotsogiannis C, McCorriston S (2013). International coordination on climate policies. Journal of Environmental Economics and Management, 66(2), 159-165. Abstract.
Finus M, Kotsogiannis C, McCorriston S (2013). The International Dimension of Climate Change Policy. Environmental and Resource Economics, 56(2), 151-160.
Finus M, Kotsogiannis C, McCorriston S (2013). The International Dimension of Climate Change Policy INTRODUCTION. ENVIRONMENTAL & RESOURCE ECONOMICS, 56(2), 151-160.  Author URL.
Kotsogiannis C, Serfes, K (2013). The comparison of ad valorem and specific taxation under uncertainty. Journal of Public Economic Theory, 16, 46-68.
Keen M, Kotsogiannis C (2012). COORDINATING CLIMATE AND TRADE POLICIES: PARETO EFFICIENCY AND THE ROLE OF BORDER TAX ADJUSTMENTS. IMF Working Paper Abstract.
Keen M, Kotsogiannis C (2011). Coordinating Climate and Trade Policies: Pareto Efficiency and the Role of Border Tax Adjustments. Abstract.
Kotsogiannis C (2010). Federal tax competition and the efficiency consequences for local taxation of revenue equalization. International Tax and Public Finance, 17(1), 1-14.
Kotsogiannis C (2010). Federal tax competition and the efficiency consequences for local taxation of revenue equalization. International Tax and Public Finance, 17(1), 1-14.
Kotsogiannis C, Serfes K (2010). Public goods and tax competition in a two-sided market. Journal of Public Economic Theory, 12(2), 281-321.
Kessing SG, Konrad KA, Kotsogiannis C (2009). Federalism, weak institutions and the competition for foreign direct investment. International Tax and Public Finance, 16(1), 105-123. Abstract.
Kotsogiannis C, Dreher A, McCorriston S (2009). How do institutions affect corruption and the shadow economy?. International Tax and Public Finance, 16, 773-796.
Kotsogiannis C, Schwager R (2008). Accountability and fiscal equalization. Journal of Public Economics, 92(12), 2336-2349.
Kotsogiannis C, Marti nez D (2008). Ad valorem taxes and the fiscal gap in federations. , 99(3), 431-434. Abstract.
Kotsogiannis C, Martinez D (2008). Ad valorem taxes and the fiscal gap in federations. Economics Letters, 99(3), 431-434. Abstract.
Herger N, Kotsogiannis C, McCorriston S (2008). Cross-border acquisitions in the global food sector. European Review of Agricultural Economics, 35(4), 563-587. Abstract.
Kotsogiannis C, Karkalakos S (2007). A spatial analysis of provincial corporate income tax responses: Evidence from Canada. Canadian Journal of Economics, 40(3), 782-811.
Dreher A, Kotsogiannis C, McCorriston S (2007). Corruption around the world: Evidence from a structural model. Journal of Comparative Economics, 35(3), 443-466. Abstract.
Dreher A, Kotsogiannis C, McCorriston S (2007). Corruption around the world: Evidence from a structural model. , 35(3), 443-466.
Kessing SG, Konrad KA, Kotsogiannis C (2007). Foreign direct investment and the dark side of decentralization. Economic Policy(49), 6-70. Abstract.
Kotsogiannis C, Kessing SG, Konrad KA (2007). Foreign direct investment and the dark side of decentralization. Economic Policy, 22(49), 5-70.
Kotsogiannis C, Lopez-Garcia MA (2007). Imperfect competition, indirect tax harmonization and public goods. International Tax and Public Finance, 14(2), 135-149. Abstract.
Kessing SG, Konrad KA, Kotsogiannis C (2006). Federal tax autonomy and the limits of cooperation. , 59(2), 317-329.
Kessing SG, Konrad KA, Kotsogiannis C (2006). Federal tax autonomy and the limits of cooperation. Journal of Urban Economics, 59(2), 317-329. Abstract.
Kotsogiannis C, Schwager R (2006). On the incentives to experiment in federations. Journal of Urban Economics, 60(3), 484-497. Abstract.
KOTSOGIANNIS C, SCHWAGER R (2006). Political Uncertainty and Policy Innovation. Journal of Public Economic Theory, 8(5), 779-805. Abstract.
Kotsogiannis C, Schwager R (2006). Political uncertainty and policy innovation. Journal of Public Economic Theory, 8(5), 779-805. Abstract.
Kotsogiannis C, Lopez-Garcia MA, Myles GD (2005). The origin principle, tax harmonization and public goods. Economics Letters, 87(2), 211-219. Abstract.
Keen MJ, Kotsogiannis C (2004). Tax competition in federations and the welfare consequences of decentralization. , 56(3), 397-407.
Keen MJ, Kotsogiannis C (2004). Tax competition in federations and the welfare consequences of decentralization. Journal of Urban Economics, 56(3), 397-407.
Kotsogiannis C, Keen MJ (2003). Leviathan and capital tax competition in federations. Journal of Public Economic Theory, 5(2), 177-199.
Kotsogiannis C, Keen MJ (2002). Does federalism lead to excessively high taxes?. American Economic Review, 92(1), 363-370.
Kotsogiannis C, Makris M (2002). On production efficiency in federal systems. Economics Letters, 76(2), 281-287. Abstract.

Chapters

Kotsogiannis C, Meghit C, Flevitomou M, Haliassos M (2017). Tax and Welfare Reform in Greece. In Pissarides C, Vettas N, Meghir C, Vayanos D (Eds.) Beyond Austerity Reforming the Greek Economy, MIT Press, 405-458. Abstract.
Dreher A, Kotsogiannis C, McCorriston S (2011). Chapter 13: the Impact of Institutions on the Shadow Economy and Corruption: a Latent Variables Approach. In  (Ed) Handbook on the Shadow Economy, Edward Elgar Publishing.
Dreher A, McCorriston S (2011). The impact of institutions on the shadow economy and corruption: a latent methodology approach. In  (Ed) , Edward Elgar.

Conferences

Salvadori L, Karangwa J, Mukamana T, Kotsogiannis C (In Press). Do Tax Audits Have a Dynamic Impact? Evidence from Corporate Income Tax Administrative Data. Abstract.

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External Engagement and Impact

Awards and Honours

  • Holder of a Leverhulme Research Fellowship (Oct 2009-Jan 2011)

External positions

  • CESIfo Research Fellow

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Teaching

  • Public economics
  • Microeconomics
  • Political economy

Public economics considers the principles and practice of tax policy. It presents the issues of incidence, excess burden and equity. It also discusses direct / indirect taxation and public good provision, addressing such questions as: are there good reasons for taxing goods at different rates?, how progressive should income tax be? and, what is the socially optimal mix between public and private goods?

Economics is defined as the study of the allocation of scarce resources among alternative uses. It is simply impossible to produce everything people want, since there are not enough basic resources. Every society, therefore, must choose either explicitly or implicitly how its resources will be used. Microeconomics investigates how economic actors (individuals and firms) make decisions, and how these choices create markets.

Political economy challenges the orthodox economic assumptions and, in its contemporary meaning, refers to the study of economic and political behaviour. Economic outcomes vary considerably across time and place. Political economy is concerned with explaining this variation, by studying the formation of policy in various political institutions.

Modules

2023/24


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