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Dirk Schindler

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.

    Cited by:

    1. Ji Lee, Ye & Seon Yoo, Ji, 2023. "Loss expectation and income shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).

  2. Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.

    Cited by:

    1. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    2. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.
    3. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).
    4. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.

  3. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," CESifo Working Paper Series 8415, CESifo.

    Cited by:

    1. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.

  4. Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Bakke, Julia Tropina, 2019. "International Debt Shifting: The Value Maximizing Mix of Internal and External Debt," Discussion Papers 2019/1, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Wolfgang Eggert & Gideon Goerdt, 2020. "Substitution across Profit-Shifting Methods and the Impact on Thin Capitalization Rules," CESifo Working Paper Series 8046, CESifo.
    2. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
    3. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    4. Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
    5. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    6. Alex A. T. Rathke, 2023. "Profit shifting under the arm's length principle," Papers 2309.13449, arXiv.org.
    7. Roseline Misati & Kethi Ngoka & Anne Kamau & Maureen Odongo, 2022. "Profit shifting by multinational corporations in Kenya: The role of internal debt," WIDER Working Paper Series wp-2022-39, World Institute for Development Economic Research (UNU-WIDER).

  5. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Georg Wamser, 2018. "The Tax-Efficient Use of Debt in Multinational Corporations," CESifo Working Paper Series 7133, CESifo.

    Cited by:

    1. Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series 10628, CESifo.
    2. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    3. Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023. "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series 10272, CESifo.
    4. Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
    5. Valeria Merlo & Georg Wamser, 2024. "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series 11045, CESifo.
    6. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    7. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    8. Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes," Working Papers tax-mpg-rps-2023-25, Max Planck Institute for Tax Law and Public Finance.

  6. Steffen Juranek & Dirk Schindler & Andrea Schneider, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," CESifo Working Paper Series 7227, CESifo.

    Cited by:

    1. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.
    2. Chlond, Bettina & Germeshausen, Robert, 2024. "Impacts of ownership changes on emissions and industrial production: Evidence from Europe," ZEW Discussion Papers 23-016, ZEW - Leibniz Centre for European Economic Research, revised 2024.
    3. Jay Pil CHOI & ISHIKAWA Jota & OKOSHI Hirofumi, 2019. "Tax Havens and Cross-border Licensing," Discussion papers 19105, Research Institute of Economy, Trade and Industry (RIETI).
    4. Michael Overesch & Dirk Schindler & Georg Wamser, 2024. "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series 11018, CESifo.
    5. OKOSHI Hirofumi, 2024. "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers 24026, Research Institute of Economy, Trade and Industry (RIETI).

  7. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168118, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Armando José Garcia Pires, 2023. "Ad-Valorem Taxes, Prices and Content Diversification in the News Market," Games, MDPI, vol. 14(2), pages 1-28, March.
    2. Laszlo Goerke, 2018. "Corporate Social Responsibility and Tax Avoidance," IAAEU Discussion Papers 201809, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    3. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    4. Antonio De Vito & Martin Jacob & Dirk Schindler & Guosong Xu, 2023. "How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?," CESifo Working Paper Series 10272, CESifo.
    5. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
    6. Regina Ortmann & Erich Pummerer, 2023. "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, vol. 93(8), pages 1277-1307, October.
    7. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    8. Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    9. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.
    10. Bornemann, Tobias, 2018. "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research 233, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Roberto Crotti, 2021. "Does Intangible Asset Intensity Increase Profit-Shifting Opportunities of Multinationals?," IHEID Working Papers 02-2021, Economics Section, The Graduate Institute of International Studies.
    12. Aleksandr P. Sukhodolov & Ilya A. Slobodnyak & Valentina A. Marenko, 2019. "Factor model for assessing the state of the digital economy," Journal of New Economy, Ural State University of Economics, vol. 20(1), pages 13-24, March.
    13. Valentine P. Vishnevsky & Viktoriia D. Chekina, 2018. "Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(1), pages 6-26.
    14. Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
    15. Chlond, Bettina & Germeshausen, Robert, 2024. "Impacts of ownership changes on emissions and industrial production: Evidence from Europe," ZEW Discussion Papers 23-016, ZEW - Leibniz Centre for European Economic Research, revised 2024.
    16. Jay Pil CHOI & ISHIKAWA Jota & OKOSHI Hirofumi, 2019. "Tax Havens and Cross-border Licensing," Discussion papers 19105, Research Institute of Economy, Trade and Industry (RIETI).
    17. Michael Overesch & Dirk Schindler & Georg Wamser, 2024. "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series 11018, CESifo.
    18. MUKUNOKI Hiroshi & OKOSHI Hirofumi, 2022. "Antidumping on Tax-induced Dumping," Discussion papers 22063, Research Institute of Economy, Trade and Industry (RIETI).
    19. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    20. Joana Garcia, 2022. "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers w202214, Banco de Portugal, Economics and Research Department.

  8. Dirk Schindler, 2017. "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," CESifo Working Paper Series 6537, CESifo.

    Cited by:

    1. Bjerksund, Petter & Schjelderup, Guttorm, 2019. "Does a Wealth Tax Discriminate against Domestic Investors?," Discussion Papers 2019/16, Norwegian School of Economics, Department of Business and Management Science.

  9. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Taxing Royalty Payments," Discussion Papers 2016/16, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.

  10. Thomas Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "The Effect of Tax Havens on Host Country Welfare," CESifo Working Paper Series 5314, CESifo.

    Cited by:

    1. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
    2. Guttorm Schjelderup, 2015. "Secrecy Jurisdictions," CESifo Working Paper Series 5239, CESifo.
    3. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    4. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series 5609, CESifo.
    5. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    6. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    7. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    8. Schjelderup, Guttorm, 2015. "Taxing mobile capital and profits: The nordic welfare states," Discussion Papers 2015/30, Norwegian School of Economics, Department of Business and Management Science.
    9. Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
    10. John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 32-39, January.
    11. Kalamov, Zarko Y., 2015. "Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?," EconStor Preprints 110895, ZBW - Leibniz Information Centre for Economics.

  11. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series 5609, CESifo.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    3. Wolfgang Eggert & Gideon Goerdt, 2020. "Substitution across Profit-Shifting Methods and the Impact on Thin Capitalization Rules," CESifo Working Paper Series 8046, CESifo.
    4. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 7, Finnish Centre of Excellence in Tax Systems Research.
    5. Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
    6. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    7. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," CESifo Working Paper Series 8415, CESifo.
    8. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.
    9. Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
    10. Bornemann, Tobias, 2018. "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research 233, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Alex A. T. Rathke, 2023. "Profit shifting under the arm's length principle," Papers 2309.13449, arXiv.org.
    12. Petr Janský & Jan Láznička & Miroslav Palanský, 2021. "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
    13. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    14. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    15. Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
    16. Ruby Doeleman & Dominika Langenmayr & Dirk Schindler, 2024. "Could Country-by-Country Reporting Increase Profit Shifting?," CESifo Working Paper Series 11464, CESifo.
    17. OKOSHI Hirofumi, 2024. "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers 24026, Research Institute of Economy, Trade and Industry (RIETI).
    18. Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.

  12. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014. "Income Shifting under Losses," CESifo Working Paper Series 5130, CESifo.

    Cited by:

    1. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo.
    2. Zarko Kalamov & Marco Runkel, 2015. "On the Implications of Introducing Cross-Border Loss-Offset in the European Union," CESifo Working Paper Series 5436, CESifo.
    3. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
    4. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
    5. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    6. Bornemann, Tobias, 2018. "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research 233, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
    8. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    9. Manthos D. Delis & Iftekhar Hasan & Panagiotis I. Karavitis, 2020. "Profit shifting and tax‐rate uncertainty," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 645-676, May.
    10. Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019. "Corporate Social Responsibility and Profit Shifting," MPRA Paper 91580, University Library of Munich, Germany.
    11. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    12. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
    13. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    14. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
    15. Zero Deng, 2020. "Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 953-987, September.
    16. Jay Pil CHOI & ISHIKAWA Jota & OKOSHI Hirofumi, 2019. "Tax Havens and Cross-border Licensing," Discussion papers 19105, Research Institute of Economy, Trade and Industry (RIETI).
    17. Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Leibniz Centre for European Economic Research.
    18. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    19. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    20. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.

  13. Mardan, Mohammed & Haufler, Andreas & Schindler, Dirk, 2014. "An Economic Rationale for Controlled-Foreign-Corporation Rules," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100405, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.

  14. Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo.

    Cited by:

    1. Thomas A., Gresik & Schjelderup, Guttorm, 2022. "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers 2022/8, Norwegian School of Economics, Department of Business and Management Science.
    2. Gresik, Thomas A., 2016. "Allowing firms to choose between separate accounting and formula apportionment taxation," Journal of Public Economics, Elsevier, vol. 138(C), pages 32-42.
    3. Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    5. Alessandro Zeli, 2018. "The impact of ACE on investment: the Italian case," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 741-762, December.
    6. Avdiu, Besart, 2018. "Optimal capital and labor income taxation in small and developing countries," MPRA Paper 84884, University Library of Munich, Germany.
    7. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.
    8. Bournakis, Ioannis & Mallick, Sushanta, 2018. "TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK," Economic Modelling, Elsevier, vol. 70(C), pages 579-590.
    9. Philipp J. H. Schröder & Allan Sørensen, 2023. "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 396-418, April.

  15. Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2014. "Abusive Transfer Pricing and Economic Activity," CESifo Working Paper Series 4975, CESifo.

    Cited by:

    1. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series 5609, CESifo.
    2. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper 91425, University Library of Munich, Germany.
    3. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
    4. Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
    5. Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
    6. Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
    7. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 22-26, January.
    8. Dominik Boddin & Frank Stähler, 2018. "The Organization of International Trade," CESifo Working Paper Series 7378, CESifo.
    9. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints 191027, ZBW - Leibniz Information Centre for Economics.
    10. Jie Ma & Pascalis Raimondos, 2015. "Competition for FDI and Profit Shifting," CESifo Working Paper Series 5153, CESifo.
    11. Alex A. T. Rathke, 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," Papers 1901.03843, arXiv.org.

  16. Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
    3. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    4. Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.
    5. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
    6. Peter H. Egger & Nora M. Strecker & Benedikt Zoller-Rydzek, 2018. "Estimating Bargaining-related Tax Advantages of Multinational Firms," CESifo Working Paper Series 6979, CESifo.
    7. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    8. Hansson, Åsa & Olofsdotter, Karin & Thede, Susanna, 2016. "Do Multinationals Pay Less in Taxes than Domestic Firms? Evidence from the Swedish Manufacturing Sector," Working Papers 2016:17, Lund University, Department of Economics.

  17. Bas Jacobs & Dirk Schindler, 2012. "On the Desirability of Taxing Capital Income in Optimal Social Insurance," Working Paper Series of the Department of Economics, University of Konstanz 2012-02, Department of Economics, University of Konstanz.

    Cited by:

    1. Sebastian Findeisen & Dominik Sachs, 2015. "Redistribution and Insurance with Simple Tax Instruments," CESifo Working Paper Series 5400, CESifo.
    2. Fabian Kindermann & Dirk Krueger, 2022. "High Marginal Tax Rates on the Top 1 Percent? Lessons from a Life-Cycle Model with Idiosyncratic Income Risk," American Economic Journal: Macroeconomics, American Economic Association, vol. 14(2), pages 319-366, April.
    3. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
    4. Findeisen, Sebastian & Sachs, Dominik, 2014. "Efficient Labor and Capital Income Taxation over the Life Cycle," Working Papers 14-17, University of Mannheim, Department of Economics.
    5. Lukas Mayr & Dominik Sachs & Fabian Kindermann, 2017. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," 2017 Meeting Papers 1046, Society for Economic Dynamics.
    6. Findeisen, Sebastian & Sachs, Dominik, 2015. "Education and Optimal Dynamic Taxation: The Role of Income-Contingent Student Loans," CEPR Discussion Papers 10622, C.E.P.R. Discussion Papers.
    7. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    8. Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2020. "Optimal Factor Taxation in A Scale Free Model of Vertical Innovation," CEIS Research Paper 485, Tor Vergata University, CEIS, revised 13 May 2020.
    9. Krueger, Dirk & Kindermann, Fabian, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," CEPR Discussion Papers 10208, C.E.P.R. Discussion Papers.
    10. Dirk Schindler & Hongyan Yang, 2015. "Catalysts for social insurance: education subsidies versus physical capital taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 274-310, April.
    11. Bas Jacobs & Alexandra Victoria Rusu, 2017. "Why is the Long-Run Tax on Capital Income Zero? Explaining the Chamley-Judd Result," Tinbergen Institute Discussion Papers 17-011/VI, Tinbergen Institute.
    12. Sachs, Dominik & Findeisen, Sebastian, 2015. "Insurance and Redistribution with Simple Tax Instruments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113099, Verein für Socialpolitik / German Economic Association.
    13. Kindermann, Fabian & Krueger, Dirk, 2014. "High marginal tax rates on the top 1%?," CFS Working Paper Series 473, Center for Financial Studies (CFS).

  18. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina, 2011. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," CESifo Working Paper Series 3519, CESifo.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Jan Hendrik Fisch & Bjoern Schmeisser, 2020. "Phasing the operation mode of foreign subsidiaries: Reaping the benefits of multinationality through internal capital markets," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1223-1255, October.
    3. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    4. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    5. Feulefack Kemmanang, Ludovic, 2021. "Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa," Resources Policy, Elsevier, vol. 72(C).
    6. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
    7. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series 5609, CESifo.
    8. Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
    9. Georg Wamser, 2008. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," ifo Working Paper Series 62, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    10. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
    11. Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Bakke, Julia Tropina, 2019. "International Debt Shifting: The Value Maximizing Mix of Internal and External Debt," Discussion Papers 2019/1, Norwegian School of Economics, Department of Business and Management Science.
    12. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
    13. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
    14. Scheuering, Uwe, 2014. "M&A and the tax benefits of debt-financing," ZEW Discussion Papers 14-019, ZEW - Leibniz Centre for European Economic Research.
    15. Reiter, Franz, 2017. "Avoiding Taxes: Banks' Use of Internal Debt," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168115, Verein für Socialpolitik / German Economic Association.
    16. Giese, Henning & Koch, Reinald & Gamm, Markus, 2022. "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research 270, arqus - Arbeitskreis Quantitative Steuerlehre.
    17. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
    18. Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
    19. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    20. Irena Stejskalová & Petra Kozáková & Jana Pevná, 2019. "Tax Deductibility of Interest under the ATAD in Investment Decisions," Central European Business Review, Prague University of Economics and Business, vol. 2019(5), pages 36-53.
    21. Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo.
    22. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    23. Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo.
    24. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    25. Peter Birch Sørensen, 2014. "Taxation and the optimal constraint on corporate debt finance," Working Papers 1427, Oxford University Centre for Business Taxation.
    26. Peter Birch Sørensen, 2017. "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 731-753, September.
    27. Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).

  19. Dirk Schindler & Benjamin Weigert, 2011. "Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education," CESifo Working Paper Series 3436, CESifo.

    Cited by:

    1. C. Mendolicchio & D. Paolini & T. Pietra, 2010. "Income taxes, subsidies to education, and investments in human capital," Working Papers 701, Dipartimento Scienze Economiche, Universita' di Bologna.

  20. Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.

    Cited by:

    1. Haufler, Andreas & Mardan, Mohammed, 2014. "Cross-border loss offset can fuel tax competition," Munich Reprints in Economics 27297, University of Munich, Department of Economics.
    2. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    3. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    4. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    5. Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
    6. Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
    7. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
    8. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015. "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series 5609, CESifo.
    9. Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
    10. Valeria Merlo & Georg Wamser, 2015. "Debt Shifting and Thin-capitalization Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 27-31, January.
    11. Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
    12. Marko Koethenbuerger & Federica Liberini & Michael Stimmelmayr, 2019. "(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes," EconPol Working Paper 29, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    13. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
    14. Bornemann, Tobias, 2018. "Do transfer pricing rules distort R&D investment decisions?," arqus Discussion Papers in Quantitative Tax Research 233, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Schjelderup, Guttorm, 2015. "The Tax Sensitivity of Debt in Multinationals: A Review," Discussion Papers 2015/29, Norwegian School of Economics, Department of Business and Management Science.
    16. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
    17. Thiess Buettner & Michael Overesch & Georg Wamser, 2016. "Restricted interest deductibility and multinationals’ use of internal debt finance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 785-797, October.
    18. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    19. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
    20. Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo.
    21. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series 7061, CESifo.
    22. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
    23. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    24. Mardan, Mohammed & Haufler, Andreas & Schindler, Dirk, 2014. "An Economic Rationale for Controlled-Foreign-Corporation Rules," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100405, Verein für Socialpolitik / German Economic Association.
    25. Violeta Iftinchi & Gheorghe Hurduzeu, 2018. "The Pros and Cons of Using Joint Ventures as a Tool to Mitigate Political Risks in Developing Countries," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 21(67), pages 193-199, March.

  21. Patrick Laurency & Dirk Schindler, 2011. "International Climate Agreements, Cost Reductions and Convergence of Partisan Politics," CESifo Working Paper Series 3591, CESifo.

    Cited by:

    1. Garmann, Sebastian, 2014. "Do government ideology and fragmentation matter for reducing CO2-emissions? Empirical evidence from OECD countries," Ecological Economics, Elsevier, vol. 105(C), pages 1-10.

  22. Dirk Schindler & Hongyan Yang, 2010. "Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation," Working Paper Series of the Department of Economics, University of Konstanz 2010-05, Department of Economics, University of Konstanz.

    Cited by:

    1. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.

  23. Patrick Laurency & Dirk Schindler, 2010. "Why Green Parties Should Fear Successful International Climate Agreements," TWI Research Paper Series 56, Thurgauer Wirtschaftsinstitut, Universität Konstanz.

    Cited by:

    1. Niklas Potrafke, 2011. "Does government ideology influence budget composition? Empirical evidence from OECD countries," Economics of Governance, Springer, vol. 12(2), pages 101-134, June.
    2. Potrafke, Niklas, 2010. "The growth of public health expenditures in OECD countries: Do government ideology and electoral motives matter?," Munich Reprints in Economics 19280, University of Munich, Department of Economics.
    3. Niklas Potrafke, 2010. "Ideology and cultural policy," TWI Research Paper Series 49, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
    4. Potrafke, Niklas, 2009. "Political cycles and economic performance in OECD countries: empirical evidence from 1951-2006," MPRA Paper 23751, University Library of Munich, Germany.
    5. Christian Bjørnskov & Niklas Potrafke, 2012. "Political Ideology and Economic Freedom Across Canadian Provinces," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 38(2), pages 143-166.

  24. Dirk Schindler & Hongyan Yang, 2010. "Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation," CESifo Working Paper Series 3278, CESifo.

    Cited by:

    1. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.
    2. Robin Boadway & Motohiro Sato, 2011. "Optimal Income Taxation with Uncertain Earnings: A Synthesis," CESifo Working Paper Series 3654, CESifo.

  25. Dirk Schindler & Guttorm Schjelderup, 2010. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," CESifo Working Paper Series 3034, CESifo.

    Cited by:

    1. Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
    2. Stefan Lutz, 2013. "Effects of taxation on European multi-nationals’ financing and profits," Documentos de Trabajo del ICAE 2013-04, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    3. Scheuering, Uwe, 2014. "M&A and the tax benefits of debt-financing," ZEW Discussion Papers 14-019, ZEW - Leibniz Centre for European Economic Research.
    4. Shafik Hebous & Alfons Weichenrieder, 2010. "Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 146(2), pages 281-302, June.
    5. Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo.
    6. Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates," CESifo Working Paper Series 2892, CESifo.
    7. Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo.

  26. Schindler, Dirk & Schjelderup, Guttorm, 2009. "Profit-shifting in Two-sided Markets," Discussion Papers 2009/1, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    2. Florian Baumann & Tim Friehe, 2013. "Profit Shifting Despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement," International Economic Journal, Taylor & Francis Journals, vol. 27(1), pages 97-108, March.
    3. Kind, Hans Jarle & Schjelderup, Guttorm, 2024. "Taxation and Multi-Sided Platforms: A Review," Discussion Papers 2024/12, Norwegian School of Economics, Department of Business and Management Science.

  27. Bas Jacobs & Dirk Schindler & Hongyan Yang, 2009. "Optimal Taxation of Risky Human Capital," CESifo Working Paper Series 2529, CESifo.

    Cited by:

    1. Dominik Sachs & Sebastian Findeisen, 2016. "Optimal Financial Aid Policies for Students," 2016 Meeting Papers 1421, Society for Economic Dynamics.
    2. Dominik Sachs & Sebastian Findeisen, 2012. "Education and Optimal Dynamic Taxation," 2012 Meeting Papers 365, Society for Economic Dynamics.
    3. Findeisen, Sebastian & Sachs, Dominik, 2015. "Education and Optimal Dynamic Taxation: The Role of Income-Contingent Student Loans," CEPR Discussion Papers 10622, C.E.P.R. Discussion Papers.
    4. Mookherjee, Dilip & Napel, Stefan, 2021. "Welfare rationales for conditionality of cash transfers," Journal of Development Economics, Elsevier, vol. 151(C).
    5. C. Mendolicchio & D. Paolini & T. Pietra, 2010. "Income taxes, subsidies to education, and investments in human capital," Working Papers 701, Dipartimento Scienze Economiche, Universita' di Bologna.
    6. Bas Jacobs & Hongyan Yang, 2013. "Second-Best Income Taxation with Endogenous Human Capital and Borrowing Constraints," CESifo Working Paper Series 4155, CESifo.
    7. Mendolicchio Concetta & Paolini Dimitri & Pietra Tito, 2012. "Asymmetric Information And Overeducation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-29, October.
    8. Dirk Schindler & Hongyan Yang, 2015. "Catalysts for social insurance: education subsidies versus physical capital taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 274-310, April.
    9. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    10. Dan Anderberg, 2009. "Optimal Policy and the Risk-Properties of Human Capital Reconsidered," 2009 Meeting Papers 166, Society for Economic Dynamics.
    11. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.
    12. Sebastian Findeisen & Dominik Sachs, 2015. "Designing Efficient College and Tax Policies," CESifo Working Paper Series 5435, CESifo.
    13. Robin Boadway & Motohiro Sato, 2011. "Optimal Income Taxation with Uncertain Earnings: A Synthesis," CESifo Working Paper Series 3654, CESifo.
    14. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    15. Stefanie Stantcheva, 2015. "Optimal Income, Education, and Bequest Taxes in an Intergenerational Model," NBER Working Papers 21177, National Bureau of Economic Research, Inc.

  28. Dirk Schindler & Benjamin Weigert, 2008. "Educational and Wage Risk: Social Insurance vs. Quality of Education," CESifo Working Paper Series 2513, CESifo.

    Cited by:

    1. C. Mendolicchio & D. Paolini & T. Pietra, 2010. "Income taxes, subsidies to education, and investments in human capital," Working Papers 701, Dipartimento Scienze Economiche, Universita' di Bologna.
    2. Muinah Fadhilah & Andriyansah, 2017. "Strategic Implementation of Environmentally Friendly Innovation of Small and Medium-Sized Enterprises in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 134-148.
    3. Yuliya Makhdievna Makhdieva, 2017. "Social/Economic Preconditions and Prospects for the Development of Education Insurance in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 160-174.

  29. Dirk Schindler & Benjamin Weigert, 2008. "Insuring Educational Risk: Opportunities versus Income," CESifo Working Paper Series 2348, CESifo.

    Cited by:

    1. Dirk Schindler & Benjamin Weigert, 2008. "Educational and Wage Risk: Social Insurance vs. Quality of Education," CESifo Working Paper Series 2513, CESifo.
    2. Muinah Fadhilah & Andriyansah, 2017. "Strategic Implementation of Environmentally Friendly Innovation of Small and Medium-Sized Enterprises in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 134-148.
    3. Yuliya Makhdievna Makhdieva, 2017. "Social/Economic Preconditions and Prospects for the Development of Education Insurance in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 160-174.

  30. Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm, 2008. "Capital Structure and International Debt Shifting: A Comment," Discussion Papers 2008/15, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Thiess Buettner & Georg Wamser, 2009. "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers 0918, Oxford University Centre for Business Taxation.
    2. Georg Wamser, 2008. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," ifo Working Paper Series 62, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

  31. Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Muinah Fadhilah & Andriyansah, 2017. "Strategic Implementation of Environmentally Friendly Innovation of Small and Medium-Sized Enterprises in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 134-148.
    2. Yuliya Makhdievna Makhdieva, 2017. "Social/Economic Preconditions and Prospects for the Development of Education Insurance in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 160-174.

  32. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser & Dirk Schindler & Gaëtan Nicodème, 2007. "Corporate taxes in the European Union," ULB Institutional Repository 2013/254145, ULB -- Universite Libre de Bruxelles.

    Cited by:

    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.

  33. Schindler, Dirk & Schjelderup, Guttorm, 2007. "Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior," Discussion Papers 2007/8, Norwegian School of Economics, Department of Business and Management Science.

    Cited by:

    1. Baumann, Florian & Charreire, Maxime & Cosnita-Langlais, Andreea, 2020. "Market collusion with joint harm and liability sharing," International Review of Law and Economics, Elsevier, vol. 62(C).
    2. Elisabeth Bustos Contell & Salvador Climent-Serrano & Gregorio Labatut-Serer, 2018. "The evolution of the tax burden for EU companies," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 12(4), December.
    3. Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
    4. Tim Friehe, 2014. "Tacit collusion and liability rules," European Journal of Law and Economics, Springer, vol. 38(3), pages 453-469, December.
    5. Florian Baumann & Tim Friehe, 2013. "Tax Evasion and Tacit Collusion," Public Finance Review, , vol. 41(5), pages 633-657, September.

  34. Genser, Bernd & Schindler, Dirk, 2007. "Dual income taxation as a stepping stone towards a European corporate income tax," CoFE Discussion Papers 07/05, University of Konstanz, Center of Finance and Econometrics (CoFE).

    Cited by:

    1. Lambert Peter J. & Thoresen Thor O., 2012. "The Inequality Effects of a Dual Income Tax System," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
    2. Dirk Schindler, 2011. "Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered," German Economic Review, Verein für Socialpolitik, vol. 12(1), pages 59-84, February.

  35. Kifmann, Mathias & Schindler, Dirk, 2000. "Demographic changes and the implicit tax rate in a pay-as-you-go pension system," Discussion Papers, Series I 308, University of Konstanz, Department of Economics.

    Cited by:

    1. Mathias Kifmann, 2001. "Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung," Discussion Papers of DIW Berlin 251, DIW Berlin, German Institute for Economic Research.
    2. Mathias Kifman & Dirk Schindler, 2001. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-283, May.

Articles

  1. Haufler, Andreas & Schindler, Dirk, 2023. "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, vol. 155(C).
    See citations under working paper version above.
  2. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    See citations under working paper version above.
  3. Goldbach, Stefan & Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Wamser, Georg, 2021. "The tax-efficient use of debt in multinational corporations," Journal of Corporate Finance, Elsevier, vol. 71(C).
    See citations under working paper version above.
  4. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Julia Tropina Bakke, 2019. "International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 26(3), pages 431-465, September.
    See citations under working paper version above.
  5. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.

    Cited by:

    1. Spataro, Luca & Crescioli, Tommaso, 2023. "How much capital should be taxed? A review of the quantitative and empirical literature," LSE Research Online Documents on Economics 123640, London School of Economics and Political Science, LSE Library.
    2. Nguyen, Cuong Viet & Tran, Tuyen Quang & Van Vu, Huong, 2024. "The long-term effects of war on foreign direct investment and economic development: evidence from Vietnam," Journal of Urban Economics, Elsevier, vol. 143(C).
    3. Amendolagine, Vito & Bruno, Randolph Luca & Cipollina, Maria & De Pascale, Gianluigi, 2023. "Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions," IZA Discussion Papers 16144, Institute of Labor Economics (IZA).
    4. Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    5. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.
    6. Sarah Clifford, 2017. "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series 17-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    7. Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
    8. Jenny Berrill & Martha O’Hagan-Luff & André Stel, 2020. "The moderating role of education in the relationship between FDI and entrepreneurial activity," Small Business Economics, Springer, vol. 54(4), pages 1041-1059, April.
    9. Ryo Itoh & Zonghui Li, 2021. "Effects of dual networks on tax strategies: geography and transaction," The Japanese Economic Review, Springer, vol. 72(1), pages 97-128, January.
    10. Kellard, Neil M & Kontonikas, Alexandros & Lamla, Michael J & Maiani, Stefano & Wood, Geoffrey, 2018. "Risk, Financial Stability and FDI," Essex Finance Centre Working Papers 23409, University of Essex, Essex Business School.
    11. Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
    12. Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021. "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, vol. 101(C).
    13. Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
    14. Giuseppe Pulina & Skerdilajda Zanaj, 2021. "Tax competition and phantom FDI," DEM Discussion Paper Series 21-06, Department of Economics at the University of Luxembourg.
    15. Li, Chang & Wang, Chu & Yang, Lianxing & Chu, Baoju, 2023. "Impact of cultural trade on foreign direct investment: Evidence from China," Emerging Markets Review, Elsevier, vol. 55(C).
    16. Clifford, Sarah, 2019. "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, vol. 173(C), pages 44-71.
    17. Nora Paulus, 2020. "The Impact of CFC-Rules on Tax Competition," DEM Discussion Paper Series 20-17, Department of Economics at the University of Luxembourg.
    18. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    19. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    20. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
    21. Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
    22. Michael Overesch & Dirk Schindler & Georg Wamser, 2024. "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series 11018, CESifo.
    23. Nora Alice Paulus, 2022. "The anti‐tax‐avoidance directive: An initiative to successfully curb profit shifting?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 529-546, June.
    24. Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
    25. OKOSHI Hirofumi, 2024. "Negotiation for Transfer Prices under the Arm's Length Principle," Discussion papers 24026, Research Institute of Economy, Trade and Industry (RIETI).
    26. Pedro Silva & António Carrizo Moreira, 2021. "Foreign and multinational ownership impact on firm exit: A sectoral analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(6), pages 1550-1563, September.

  6. Steffen Juranek & Dirk Schindler & Guttorm Schjelderup, 2018. "Transfer pricing regulation and taxation of royalty payments," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 67-84, February.
    See citations under working paper version above.
  7. Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
    See citations under working paper version above.
  8. Brekke, Kurt R. & Garcia Pires, Armando J. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Capital taxation and imperfect competition: ACE vs. CBIT," Journal of Public Economics, Elsevier, vol. 147(C), pages 1-15.
    See citations under working paper version above.
  9. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.

    Cited by:

    1. Wolfgang Eggert & Gideon Goerdt, 2020. "Substitution across Profit-Shifting Methods and the Impact on Thin Capitalization Rules," CESifo Working Paper Series 8046, CESifo.
    2. Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm & Bakke, Julia Tropina, 2019. "International Debt Shifting: The Value Maximizing Mix of Internal and External Debt," Discussion Papers 2019/1, Norwegian School of Economics, Department of Business and Management Science.
    3. Regina Ortmann & Erich Pummerer, 2023. "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, vol. 93(8), pages 1277-1307, October.
    4. S. Juranek & D. Schindler & A. Schneider, 2023. "Royalty taxation under tax competition and profit shifting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
    5. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    6. Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
    7. Nicola Comincioli & Paolo Panteghini & Sergio Vergalli, 2020. "Debt Shifting and Transfer Pricing in a Volatile World," CESifo Working Paper Series 8807, CESifo.
    8. Alex A. T. Rathke, 2023. "Profit shifting under the arm's length principle," Papers 2309.13449, arXiv.org.
    9. Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
    10. Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019. "Decomposing the Margins of Transfer Pricing," KOF Working papers 19-450, KOF Swiss Economic Institute, ETH Zurich.
    11. von Hagen, Dominik & Harendt, Christoph, 2017. "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers 17-062, ZEW - Leibniz Centre for European Economic Research.

  10. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.

    Cited by:

    1. Mardan, Mohammed, 2017. "Why countries differ in thin capitalization rules: The role of financial development," European Economic Review, Elsevier, vol. 91(C), pages 1-14.
    2. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
    3. Jan Hendrik Fisch & Bjoern Schmeisser, 2020. "Phasing the operation mode of foreign subsidiaries: Reaping the benefits of multinationality through internal capital markets," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1223-1255, October.
    4. Andreas Haufler & Mohammed Mardan & Dirk Schindler, 2016. "Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules," CESifo Working Paper Series 5850, CESifo.
    5. Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 7, Finnish Centre of Excellence in Tax Systems Research.
    6. Alberternst, Stephan & Sureth-Sloane, Caren, 2016. "Interest barrier and capital structure response," arqus Discussion Papers in Quantitative Tax Research 206, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Valeria Merlo & Georg Wamser, 2015. "Debt Shifting and Thin-capitalization Rules," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 27-31, January.
    8. Mr. Alexander D Klemm & Ms. Li Liu, 2019. "The Impact of Profit Shifting on Economic Activity and Tax Competition," IMF Working Papers 2019/287, International Monetary Fund.
    9. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
    10. Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.
    11. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    12. Haufler, Andreas & Mardan, Mohammed & Schindler, Dirk, 2018. "Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules," Journal of International Economics, Elsevier, vol. 114(C), pages 25-43.
    13. Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
    14. Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Leibniz Centre for European Economic Research.
    15. Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.
    16. Kayis-Kumar, Ann, 2016. "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper 75741, University Library of Munich, Germany.

  11. Dirk Schindler & Hongyan Yang, 2015. "Catalysts for social insurance: education subsidies versus physical capital taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 274-310, April.

    Cited by:

    1. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    2. Chen, Hung-Ju, 2015. "Child allowances, educational subsidies and occupational choice," Journal of Macroeconomics, Elsevier, vol. 44(C), pages 327-342.
    3. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.

  12. Bas Jacobs & Dirk Schindler & Hongyan Yang, 2012. "Optimal Taxation of Risky Human Capital," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(3), pages 908-931, September.
    See citations under working paper version above.
  13. Jacobs, Bas & Schindler, Dirk, 2012. "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
    See citations under working paper version above.
  14. Schindler, Dirk & Schjelderup, Guttorm, 2012. "Debt shifting and ownership structure," European Economic Review, Elsevier, vol. 56(4), pages 635-647.
    See citations under working paper version above.
  15. Dirk Schindler, 2011. "Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered," German Economic Review, Verein für Socialpolitik, vol. 12(1), pages 59-84, February.

    Cited by:

    1. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
    2. Björn Kauder & Niklas Potrafke, 2013. "Government Ideology and Tuition Fee Policy: Evidence from the German States," CESifo Working Paper Series 4205, CESifo.
    3. Bas Jacobs & Hongyan Yang, 2013. "Second-Best Income Taxation with Endogenous Human Capital and Borrowing Constraints," CESifo Working Paper Series 4155, CESifo.
    4. OBARA, Takuya, 2018. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    5. OBARA, Takuya, 2017. "Optimal human capital policies under the endogenous choice of educational types," CCES Discussion Paper Series 66, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.

  16. Dirk Schindler & Guttorm Schjelderup, 2010. "Profit Shifting in Two-Sided Markets," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 17(3), pages 373-383.
    See citations under working paper version above.
  17. Dirk Schindler & Guttorm Schjelderup, 2009. "Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(4), pages 599-621, August.
    See citations under working paper version above.
  18. Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.

    Cited by:

    1. Paolo Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," CESifo Working Paper Series 2593, CESifo.
    2. Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Norwegian School of Economics, Department of Business and Management Science.
    3. Aart Gerritsen & Bas Jacobs & Kevin Spiritus & Alexandra V Rusu, 2025. "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," The Economic Journal, Royal Economic Society, vol. 135(665), pages 180-211.
    4. Kevin Spiritus & Robin Boadway, 2017. "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," CESifo Working Paper Series 6297, CESifo.
    5. Dirk Schindler, 2017. "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," CESifo Working Paper Series 6537, CESifo.
    6. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    7. Robin Boadway & Kevin Spiritus, 2021. "Optimal Taxation of Normal and Excess Returns to Risky Assets," Tinbergen Institute Discussion Papers 21-025/VI, Tinbergen Institute.
    8. Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
    9. Dinkel, Andreas, 2015. "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research 189, arqus - Arbeitskreis Quantitative Steuerlehre.

  19. Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 42(3), pages 116-142, May.
    See citations under working paper version above.
  20. Mathias Kifman & Dirk Schindler, 2001. "Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(3), pages 261-283, May.

    Cited by:

    1. Friedrich Breyer & Mathias Kifmann, 2003. "The German Retirement Benefit Formula: Drawbacks and Alternatives," Discussion Papers of DIW Berlin 326, DIW Berlin, German Institute for Economic Research.
    2. Friedrich Breyer, 2001. "Why Funding Is not a Solution to the "Social Security Crisis"," Discussion Papers of DIW Berlin 254, DIW Berlin, German Institute for Economic Research.
    3. Heikki Oksanen, 2001. "Pension Reforms for Sustainability and Fairness," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(04), pages 12-18, October.
    4. Markus Knell, 2005. "On the Design of Sustainable and Fair PAYG Pension Systems When Cohort Sizes Change," Working Papers 95, Oesterreichische Nationalbank (Austrian Central Bank).
    5. Mathias Kifmann, 2001. "Langfristige Folgen einer Einbeziehung der Selbständigen in die gesetzliche Rentenversicherung," Discussion Papers of DIW Berlin 251, DIW Berlin, German Institute for Economic Research.
    6. Friedrich Breyer & Mathias Kifmann, 2001. "Incentives to Retire Later: A Solution to the Social Security Crisis?," Discussion Papers of DIW Berlin 266, DIW Berlin, German Institute for Economic Research.

Books

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