2019

Kato, Hayato; 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; 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; 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; 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; Peichl, Andreas (30. October 2017): Responses of Firms to Tax, Administrative and Accounting Rules. Evidence from Armenia. CESifo Working Paper No. 6754,

Bock, Carolin; 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; Sureth-Sloane, Caren (2017): 2016 Global MNC Tax Complexity Survey. Executive summary.

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; 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; Schanz, Deborah (April 2017): Towards Neutral Distribution Taxes and Vanishing Tax Effects in the European Union. arqus Discussion Paper

2016

Asatryan, Zareh; 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; 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; 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; 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; 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; 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; Persson, Lars (2014): Entrepreneurial innovations and taxation. In: Journal of Public Economics, Vol. 113, No. C: pp. 13-31

Langenmayr, Dominika; Lester, Rebecca (20. June 2014): Taxation and Corporate Risk-Taking. Discussion Papers in Economics 2014-28 [PDF, 485kB]

2013

Haufler, Andreas; 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; Yalcin, Erdal (2012): Mitigating liquidity constraints: Public export credit guarantees in Germany. CESifo Working Paper: Trade Policy,

2011

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars (May 2011): Entrepreneurial innovations and taxation. Discussion Papers in Economics 2011-10 [PDF, 312kB]

2010

Dischinger, Matthias; 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; 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; 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; 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; 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; 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]