11
H index
13
i10 index
353
Citations
Erasmus Universiteit Rotterdam (90% share) | 11 H index 13 i10 index 353 Citations RESEARCH PRODUCTION: 22 Articles 66 Papers 2 Books RESEARCH ACTIVITY: 24 years (2000 - 2024). See details. MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/psc192 |
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Dirk Schindler. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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International Journal of the Economics of Business | 3 |
Journal of Public Economics | 3 |
FinanzArchiv: Public Finance Analysis | 2 |
Journal of Public Economic Theory | 2 |
European Economic Review | 2 |
Year | Title of citing document |
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2023 | Profit shifting under the arms length principle. (2023). , Alex. In: Papers. RePEc:arx:papers:2309.13449. Full description at Econpapers || Download paper |
2023 | Internal debt and welfare. (2023). Kalamov, Zarko. In: Journal of Public Economic Theory. RePEc:bla:jpbect:v:25:y:2023:i:1:p:196-224. Full description at Econpapers || Download paper |
2023 | The Global Minimum Tax Raises More Revenues than You Think, or Much Less. (2023). Schjelderup, Guttorm ; Janeba, Eckhard. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10318. Full description at Econpapers || Download paper |
2023 | The Economics of the Global Minimum Tax. (2023). Stahler, Frank ; Schjelderup, Guttorm. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10319. Full description at Econpapers || Download paper |
2023 | The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data. (2023). Wamser, Georg ; Thunecke, Georg U ; Mc, Sean. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10628. Full description at Econpapers || Download paper |
2024 | Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Wamser, Georg ; Merlo, Valeria. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045. Full description at Econpapers || Download paper |
2023 | Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements. (2023). Stachowiak-Kuda, Monika ; Kopczewska, Katarzyna. In: Economic Modelling. RePEc:eee:ecmode:v:122:y:2023:i:c:s0264999323000561. Full description at Econpapers || Download paper |
2023 | Impact of cultural trade on foreign direct investment: Evidence from China. (2023). Chu, Baoju ; Yang, Lianxing ; Wang, Chu ; Li, Chang. In: Emerging Markets Review. RePEc:eee:ememar:v:55:y:2023:i:c:s1566014122000930. Full description at Econpapers || Download paper |
2023 | The global minimum tax raises more revenues than you think, or much less. (2023). Schjelderup, Guttorm ; Janeba, Eckhard. In: Journal of International Economics. RePEc:eee:inecon:v:145:y:2023:i:c:s002219962300123x. Full description at Econpapers || Download paper |
2023 | Loss expectation and income shifting. (2023). Yoo, Ji Seon ; Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000024. Full description at Econpapers || Download paper |
2023 | An alternative measure of profit shifting and corporate income tax losses. (2023). Nerudová, Danuše ; Nerudova, Danue ; Dobranschi, Marian ; Litzman, Marek ; Solilova, Veronika. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:70-71:y:2023:i::s1042444x23000415. Full description at Econpapers || Download paper |
2023 | . Full description at Econpapers || Download paper |
2023 | Ad-Valorem Taxes, Prices and Content Diversification in the News Market. (2023). Garcia, Armando Jose. In: Games. RePEc:gam:jgames:v:14:y:2023:i:2:p:25-:d:1098735. Full description at Econpapers || Download paper |
2023 | The global minimum tax raises more revenues than you think, or much less. (2023). Schjelderup, Guttorm ; Janeba, Eckhard. In: Discussion Papers. RePEc:hhs:nhhfms:2022_006. Full description at Econpapers || Download paper |
2023 | The Economics of the Global Minimum Tax. (2023). Stahler, Frank ; Schjelderup, Guttorm. In: Discussion Papers. RePEc:hhs:nhhfms:2023_003. Full description at Econpapers || Download paper |
2023 | Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions. (2023). de Pascale, Gianluigi ; Cipollina, Maria ; Bruno, Randolph Luca ; Amendolagine, Vito. In: IZA Discussion Papers. RePEc:iza:izadps:dp16144. Full description at Econpapers || Download paper |
2023 | Corporate taxation when firms are heterogeneous: ACE versus CBIT. (2023). Sorensen, Allan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:2:d:10.1007_s10797-021-09714-w. Full description at Econpapers || Download paper |
2024 | Tax havens and cross-border licensing with transfer pricing regulation. (2024). Okoshi, Hirofumi ; Ishikawa, Jota ; Choi, Jay Pil. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-022-09770-w. Full description at Econpapers || Download paper |
2023 | Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5. Full description at Econpapers || Download paper |
2023 | Distortional effects of separate accounting and formula apportionment on factor allocation. (2023). Pummerer, Erich ; Ortmann, Regina. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:8:d:10.1007_s11573-022-01133-5. Full description at Econpapers || Download paper |
2024 | . Full description at Econpapers || Download paper |
2023 | Impacts of ownership changes on emissions and industrial production: Evidence from Europe. (2023). Germeshausen, Robert ; Chlond, Bettina. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23016. Full description at Econpapers || Download paper |
Year | Title | Type | Cited |
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2011 | Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered In: German Economic Review. [Full Text][Citation analysis] | article | 6 |
2011 | Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered.(2011) In: German Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | article | |
2009 | Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior In: Journal of Public Economic Theory. [Full Text][Citation analysis] | article | 6 |
2007 | Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior.(2007) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | paper | |
2018 | Transfer pricing regulation and taxation of royalty payments In: Journal of Public Economic Theory. [Full Text][Citation analysis] | article | 21 |
2017 | Transfer Pricing Regulation and Taxation of Royalty Payments.(2017) In: VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 21 | paper | |
2012 | Optimal Taxation of Risky Human Capital In: Scandinavian Journal of Economics. [Full Text][Citation analysis] | article | 23 |
2009 | Optimal Taxation of Risky Human Capital.(2009) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 23 | paper | |
2023 | How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2024 | Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2006 | Company Tax Reform in Europe and its Effect on Collusive Behavior In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2006 | Company tax reform in Europe and its effect on collusive behavior.(2006) In: CoFE Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2006 | Optimal Income Taxation with a Risky Asset – The Triple Income Tax In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2003 | Optimal Income Taxation with a Risky Asset: The Triple Income Tax.(2003) In: CoFE Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2008 | Insuring Educational Risk: Opportunities versus Income In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 2 |
2008 | Educational and Wage Risk: Social Insurance vs. Quality of Education In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 5 |
2009 | On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2010 | Multinationals, Minority Ownership and Tax-Efficient Financing Structures In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 8 |
2008 | Multinationals, Minority Ownership and Tax-Efficient Financing Structures.(2008) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 8 | paper | |
2010 | Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 2 |
2011 | Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2011 | International Debt Shifting: Do Multinationals Shift Internal or External Debt? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 26 |
2011 | International Debt Shifting: Do Multinationals Shift Internal or External Debt?.(2011) In: Working Paper Series of the Department of Economics, University of Konstanz. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 26 | paper | |
2013 | International Debt Shifting: Do Multinationals Shift Internal or External Debt?.(2013) In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 26 | paper | |
2011 | International Climate Agreements, Cost Reductions and Convergence of Partisan Politics In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2013 | Transfer Pricing and Debt Shifting in Multinationals In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 8 |
2014 | Transfer Pricing and Debt Shifting in Multinationals.(2014) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 8 | paper | |
2014 | Abusive Transfer Pricing and Economic Activity In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 14 |
2014 | Abusive Transfer Pricing and Economic Activity.(2014) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 14 | paper | |
2014 | Capital Taxation and Imperfect Competition: ACE vs. CBIT In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 9 |
2017 | Capital taxation and imperfect competition: ACE vs. CBIT.(2017) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | article | |
2014 | Capital Taxation and Imperfect Competition: ACE vs. CBIT..(2014) In: Discussion Paper Series in Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | paper | |
2014 | Capital Taxation and Imperfect Competition: ACE vs. CBIT.(2014) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | paper | |
2015 | Capital taxation and imperfect competition: ACE vs. CBIT.(2015) In: Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | paper | |
2014 | Capital Taxation and Imperfect Competition: ACE vs. CBIT.(2014) In: VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | paper | |
2014 | Income Shifting under Losses In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 24 |
2015 | Income Shifting under Losses.(2015) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 24 | paper | |
2015 | Income Shifting under Losses.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 24 | paper | |
2015 | The Effect of Tax Havens on Host Country Welfare In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 13 |
2015 | The Effect of Tax Havens on Host Country Welfare.(2015) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 13 | paper | |
2015 | Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 18 |
2017 | Immobilizing corporate income shifting: Should it be safe to strip in the harbor?.(2017) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 18 | article | |
2015 | Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?.(2015) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 18 | paper | |
2016 | Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?.(2016) In: VfS Annual Conference 2016 (Augsburg): Demographic Change. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 18 | paper | |
2016 | Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2016 | Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules.(2016) In: Discussion Papers in Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2017 | Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2018 | Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment.(2018) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2018 | The Tax-Efficient Use of Debt in Multinational Corporations In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 7 |
2021 | The tax-efficient use of debt in multinational corporations.(2021) In: Journal of Corporate Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 7 | article | |
2018 | Royalty Taxation under Tax Competition and Profit Shifting In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 4 |
2023 | Royalty taxation under tax competition and profit shifting.(2023) In: Canadian Journal of Economics/Revue canadienne d'économique. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
2018 | Royalty Taxation under Tax Competition and Profit Shifting.(2018) In: VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | paper | |
2020 | Playing Easy or Playing Hard to Get: When and How to Attract FDI In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2020 | Playing Easy or Playing Hard to Get: When and How to Attract FDI.(2020) In: Discussion Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2020 | Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 3 |
2023 | Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies.(2023) In: European Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | article | |
2022 | Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies.(2022) In: Rationality and Competition Discussion Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 3 | paper | |
2021 | Inflexibility in Income Shifting: Implications, Detection and Remedies In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2012 | Debt shifting and ownership structure In: European Economic Review. [Full Text][Citation analysis] | article | 26 |
2011 | Debt Shifting and Ownership Structure.(2011) In: Working Paper Series of the Department of Economics, University of Konstanz. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 26 | paper | |
2024 | Global trends of wind direction-dependent wind resource In: Energy. [Full Text][Citation analysis] | article | 0 |
2018 | Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules In: Journal of International Economics. [Full Text][Citation analysis] | article | 27 |
2012 | On the desirability of taxing capital income in optimal social insurance In: Journal of Public Economics. [Full Text][Citation analysis] | article | 18 |
2012 | On the Desirability of Taxing Capital Income in Optimal Social Insurance.(2012) In: Working Paper Series of the Department of Economics, University of Konstanz. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 18 | paper | |
2008 | Capital Structure and International Debt Shifting: A Comment In: Discussion Papers. [Full Text][Citation analysis] | paper | 2 |
2008 | Human Capital, Multiple Income Risk and Social Insurance In: Discussion Papers. [Full Text][Citation analysis] | paper | 2 |
2009 | Profit-shifting in Two-sided Markets In: Discussion Papers. [Full Text][Citation analysis] | paper | 2 |
2010 | Profit Shifting in Two-Sided Markets.(2010) In: International Journal of the Economics of Business. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
2016 | Taxing Royalty Payments In: Discussion Papers. [Full Text][Citation analysis] | paper | 1 |
2019 | International Debt Shifting: The Value Maximizing Mix of Internal and External Debt In: Discussion Papers. [Full Text][Citation analysis] | paper | 9 |
2019 | International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt.(2019) In: International Journal of the Economics of Business. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | article | |
2020 | Royalty Taxation under Profit Shifting and Competition for FDI In: Discussion Papers. [Full Text][Citation analysis] | paper | 0 |
2015 | Catalysts for social insurance: education subsidies versus physical capital taxation In: International Tax and Public Finance. [Full Text][Citation analysis] | article | 3 |
2010 | Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation In: Working Paper Series of the Department of Economics, University of Konstanz. [Full Text][Citation analysis] | paper | 1 |
2006 | Optimale Besteuerung riskanter Einkünfte In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] | book | 0 |
2006 | Optimale Besteuerung riskanter Einkünfte In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] | book | 0 |
2001 | Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] | article | 8 |
2008 | Taxing Risky Capital Income - A Commodity Taxation Approach In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] | article | 10 |
2007 | Corporate Taxes in the European Union In: Intereconomics: Review of European Economic Policy. [Full Text][Citation analysis] | article | 2 |
2007 | Corporate taxes in the European Union.(2007) In: ULB Institutional Repository. [Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
2016 | Multinationals and Income Shifting by Debt In: International Journal of the Economics of Business. [Full Text][Citation analysis] | article | 10 |
2010 | Why Green Parties Should Fear Successful International Climate Agreements In: TWI Research Paper Series. [Full Text][Citation analysis] | paper | 5 |
2015 | Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches In: Nordic Tax Journal. [Full Text][Citation analysis] | article | 20 |
2000 | Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? In: CoFE Discussion Papers. [Full Text][Citation analysis] | paper | 0 |
2002 | Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern In: CoFE Discussion Papers. [Full Text][Citation analysis] | paper | 0 |
2002 | Shall We Tax the Risk Premium? In: CoFE Discussion Papers. [Full Text][Citation analysis] | paper | 0 |
2007 | Dual income taxation as a stepping stone towards a European corporate income tax In: CoFE Discussion Papers. [Full Text][Citation analysis] | paper | 1 |
2000 | Demographic changes and the implicit tax rate in a pay-as-you-go pension system In: Discussion Papers, Series I. [Full Text][Citation analysis] | paper | 1 |
2014 | An Economic Rationale for Controlled-Foreign-Corporation Rules In: VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy. [Full Text][Citation analysis] | paper | 1 |
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