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Up a level- JEL Classification (1550)
- H - Public Economics (296)
- H2 - Taxation, Subsidies, and Revenue (133)
- H25 - Business Taxes and Subsidies (36)
- H2 - Taxation, Subsidies, and Revenue (133)
- H - Public Economics (296)
Number of items at this level: 36.
2022
Haufler, Andreas und Schindler, Dirk
(9. September 2022):
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies.
Collaborative Research Center Transregio 190, Discussion Paper No. 336
[PDF, 568kB]
2019
Kato, Hayato und Okoshi, Hiofumi
(9. May 2019):
Economic Integration and Agglomeration of Multinational Production with Transfer Pricing.
Discussion Papers in Economics
2019-2
[PDF, 649kB]
2018
Fuest, Clemens; Peichl, Andreas und Siegloch, Sebastian
(February 2018):
Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany.
In: American Economic Review, Vol. 108, No. 2: pp. 393-418
Hauck, Tobias
(April 2018):
Lobbying and the International Fight Against Tax Havens.
Discussion Papers in Economics
2018-4
[PDF, 368kB]
Haufler, Andreas; Mardan, Mohammed und Schindler, Dirk
(September 2018):
Double tax discrimination to attract FDI and fight profit shifting. The role of CFC rules.
In: Journal of International Economics, Vol. 114: pp. 25-43
Irlacher, Michael und Unger, Florian
(24. May 2018):
Effective tax rates, endogenous mark-ups and
heterogeneous firms.
Discussion Papers in Economics
2018-6
[PDF, 187kB]
2017
Asatryan, Zareh und Peichl, Andreas
(30. October 2017):
Responses of Firms to Tax, Administrative and Accounting Rules. Evidence from Armenia.
CESifo Working Paper No. 6754,
Bock, Carolin und Watzinger, Martin
(2017):
The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment.
Collaborative Research Center Transregio 190, Discussion Paper No. 30
[PDF, 256kB]
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann und Sureth-Sloane, Caren
(2017):
2016 Global MNC Tax Complexity Survey. Executive summary.
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann und Sureth-Sloane, Caren
(2017):
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries.
WU International Taxation Research Paper Series, 2017
Maier, Christopher und Schanz, Deborah
(April 2017):
Towards Neutral Distribution Taxes and Vanishing
Tax Effects in the European Union.
arqus Discussion Paper
2016
Asatryan, Zareh und Peichl, Andreas
(5. October 2016):
Responses of Firms to Tax, Administrative and Accounting Rules. Evidence from Armenia.
ZEW Discussion Paper No. 16-065,
Haufler, Andreas; Mardan, Mohammed und Schindler, Dirk
(April 2016):
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules.
Discussion Papers in Economics
2016-6
[PDF, 367kB]
2015
Haufler, Andreas und Langenmayr, Dominika
(2015):
How Does Firm Heterogeneity Affect International Tax Policy?
In: CESifo DICE Report, Vol. 13, No. 2: pp. 57-62
[PDF, 443kB]
Haufler, Andreas und Lülfesmann, Christoph
(May 2015):
Reforming an asymmetric union. On the virtues of dual tier capital taxation.
In: Journal of Public Economics, Vol. 125, No. C: pp. 116-127
Langenmayr, Dominika
(2015):
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity.
In: The B.E. Journal of Economic Analysis & Policy, Vol. 15, No. 4: pp. 1657-1677
[PDF, 1MB]
Langenmayr, Dominika; Haufler, Andreas und Bauer, Christian J.
(2015):
Should tax policy favor high- or low-productivity firms?
In: European Economic Review, Vol. 73, No. C: pp. 18-34
Mardan, Mohammed
(2015):
Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development.
[PDF, 326kB]
2014
Haufler, Andreas und Mardan, Mohammed
(2014):
Cross-border loss offset can fuel tax competition.
In: Journal of Economic Behavior & Organization, Vol. 106, No. C: pp. 42-61
Haufler, Andreas; Norbäck, Pehr-Johan und Persson, Lars
(2014):
Entrepreneurial innovations and taxation.
In: Journal of Public Economics, Vol. 113, No. C: pp. 13-31
Langenmayr, Dominika und Lester, Rebecca
(20. June 2014):
Taxation and Corporate Risk-Taking.
Discussion Papers in Economics
2014-28
[PDF, 485kB]
2013
Haufler, Andreas und Mardan, Mohammed
(January 2013):
Cross-border loss offset can fuel tax competition.
Discussion Papers in Economics
2013-2
[PDF, 348kB]
2012
Felbermayr, Gabriel; Heiland, Inga und Yalcin, Erdal
(2012):
Mitigating liquidity constraints: Public export credit guarantees in Germany.
CESifo Working Paper: Trade Policy,
2011
Haufler, Andreas; Norbäck, Pehr-Johan und Persson, Lars
(May 2011):
Entrepreneurial innovations and taxation.
Discussion Papers in Economics
2011-10
[PDF, 312kB]
2010
Dischinger, Matthias und Riedel, Nadine
(3. February 2010):
The Role of Headquarters Firms in Multinational Profit Shifting Strategies.
Discussion Papers in Economics
2010-12
[PDF, 284kB]
2009
Dischinger, Matthias und Riedel, Nadine
(28. August 2009):
There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries.
Discussion Papers in Economics
2009-13
[PDF, 262kB]
2008
Dischinger, Matthias
(August 2008):
Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data.
Discussion Papers in Economics
2008-17
[PDF, 234kB]
Dischinger, Matthias und Riedel, Nadine
(28. July 2008):
Corporate Taxes and the Location of Intangible Assets Within Multinational Firms.
Discussion Papers in Economics
2008-15
[PDF, 294kB]
Dischinger, Matthias und Riedel, Nadine
(June 2008):
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms.
Discussion Papers in Economics
2008-11
[PDF, 303kB]
2007
Hainz, Christa und Hakenes, Hendrik
(November 2007):
The Politician and his Banker.
SFB/TR 15 Discussion Paper No. 222
[PDF, 250kB]
Mittermaier, Ferdinand
(September 2007):
Subsidy Competition and the Role of Firm Ownership.
Discussion Papers in Economics
2007-31
[PDF, 189kB]
2006
Haufler, Andreas
(2006):
Die Besteuerung multinationaler Unternehmen.
Discussion Papers in Economics
2006-21
[PDF, 250kB]
Wiese, Jörg
(November 2006):
Die Modigliani/Miller-Theoreme und Ausschüttungspolitik.
Discussion Papers in Business Administration
2006-18
[PDF, 181kB]
2005
Giebe, Thomas; Grebe, Tim und Wolfstetter, Elmar G.
(October 2005):
How to Allocate R&D (and Other) Subsidies: An Experimentally Tested Policy Recommendation.
SFB/TR 15 Discussion Paper No. 108
[PDF, 301kB]
2004
Stöwhase, Sven
(December 2004):
Asymmetric Capital Tax Competition with Profit Shifting.
Discussion Papers in Economics
2004-23
[PDF, 167kB]
2002
Stöwhase, Sven
(December 2002):
Profit Shifting opportunities, Multinationals, and the determinants of FDI.
Discussion Papers in Economics
2002-11
[PDF, 262kB]