7
H index
6
i10 index
172
Citations
CESifo (1% share) | 7 H index 6 i10 index 172 Citations RESEARCH PRODUCTION: 21 Articles 35 Papers 4 Books RESEARCH ACTIVITY: 18 years (2005 - 2023). See details. MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/pst288 |
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Michael Stimmelmayr. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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Journal of Public Economics | 4 |
KOF Analysen | 4 |
ifo DICE Report | 2 |
ifo Schnelldienst | 2 |
International Tax and Public Finance | 2 |
Year | Title of citing document |
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2023 | A Corporate Income Tax Microsimulation Model for Italy. (2023). di Giacomo, Federica ; de Tollis, Sara ; Carta, Silvia ; Bellucci, Chiara ; Sica, Francesca ; de Grandis, Fabrizio ; Curto, Donato ; Bucci, Daniela ; Manzo, Marco. In: Working Papers. RePEc:ahg:wpaper:wp2023-17. Full description at Econpapers || Download paper |
2023 | Fiscal Consequences of Corporate Tax Avoidance. (2023). Janský, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10415. 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 | Multinational Taxation under Pressure: The Role of Tax Deductibility. (2023). Hindriks, Jean ; Chen, Xuyang. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2023013. Full description at Econpapers || Download paper |
2024 | Does tax symmetry improve corporate innovation investment? Evidence from the change policy of loss carrying forward period in China. (2024). Zhou, Lei ; Zhang, Duolei ; Song, Hui ; Huo, Peiyun ; Guo, Fenghua. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:591-602. Full description at Econpapers || Download paper |
2023 | Taxation and the transfer of patents: Evidence from Europe. (2023). Ciaramella, Laurie. In: European Economic Review. RePEc:eee:eecrev:v:151:y:2023:i:c:s0014292122001921. Full description at Econpapers || Download paper |
2023 | Home or away? Profit shifting with territorial taxation. (2023). Liu, Li ; Langenmayr, Dominika. In: Journal of Public Economics. RePEc:eee:pubeco:v:217:y:2023:i:c:s0047272722001785. 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 |
2023 | Corporate taxes and investment when firms are internationally mobile. (2023). Tolo, Eero ; Frankovic, Ivan ; Brasch, Thomas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:5:d:10.1007_s10797-022-09748-8. 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 |
2024 | Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2023). Staubli, David ; Schmidheiny, Kurt ; Parchet, Raphael ; Krapf, Matthias ; Koethenbuerger, Marko ; Brulhart, Marius. In: NBER Chapters. RePEc:nbr:nberch:14816. Full description at Econpapers || Download paper |
2023 | Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2023). Krapf, Matthias ; Brülhart, Marius ; Staubli, David ; Schmidheiny, Kurt ; Parchet, Raphael ; Koethenbuerger, Marko ; Brulhart, Marius. In: NBER Working Papers. RePEc:nbr:nberwo:31830. Full description at Econpapers || Download paper |
2023 | Formulary apportionment in the European Union—future research agenda. (2023). Marketa, Mluchova. In: Economics and Business Review. RePEc:vrs:ecobur:v:9:y:2023:i:3:p:124-152:n:3. Full description at Econpapers || Download paper |
2023 | . Full description at Econpapers || Download paper |
2023 | Royalty taxation under tax competition and profit shifting. (2023). Schindler, Dirk ; Juranek, Steffen ; Schneider, A. In: Canadian Journal of Economics/Revue canadienne d'économique. RePEc:wly:canjec:v:56:y:2023:i:4:p:1377-1412. Full description at Econpapers || Download paper |
2023 | The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms. (2023). Wickel, Sophia ; Steinbrenner, Daniela ; Nicolay, Katharina ; Gundert, Hannah. In: ZEW Discussion Papers. RePEc:zbw:zewdip:283587. Full description at Econpapers || Download paper |
Year | Title | Type | Cited |
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2008 | Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland? In: Perspektiven der Wirtschaftspolitik. [Full Text][Citation analysis] | article | 3 |
2014 | Taxing multinationals in the presence of internal capital markets In: Working Papers. [Full Text][Citation analysis] | paper | 2 |
2013 | Taxing Multinationals in the Presence of Internal Capital Markets.(2013) In: CESifo Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
2016 | Taxing multinationals in the presence of internal capital markets.(2016) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
2013 | Taxing Multinationals in the Presence of Internal Capital Markets.(2013) In: EPRU Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
2023 | Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 2 |
2006 | ACE vs. CBIT: Which is Better for Investment and Welfare? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 11 |
2006 | ACE Vs. CBIT: Which Is Better for Investment and Welfare?.(2006) In: EcoMod2006. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 11 | paper | |
2008 | The Welfare Loss from Differential Taxation of Sectors in Germany In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2010 | The welfare loss from differential taxation of sectors in Germany.(2010) In: International Tax and Public Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | article | |
2009 | Wage Inequality in Germany: Disentangling Demand and Supply Effects In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2009 | Corporate Taxation and Corporate Governance In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 6 |
2013 | Corporate Deductibility Provisions and Managerial Incentives In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 18 |
2014 | Corporate deductibility provisions and managerial incentives.(2014) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 18 | article | |
2015 | Investors Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2018 | Investors Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered.(2018) In: FinanzArchiv: Public Finance Analysis. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | article | |
2015 | Introducing an IP Licence Box in Switzerland: Quantifying the Effects In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 4 |
2015 | Introducing a IP-Licence Box in Switzerland: Quantifying the Effects.(2015) In: EcoMod2015. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | paper | |
2017 | Introducing an IP license box in Switzerland: quantifying the effects.(2017) In: International Tax and Public Finance. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
2015 | Introducing an IP Licence Box in Switzerland: Quantifying the Effects.(2015) In: KOF Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | paper | |
2016 | Introducing an IP License Box in Switzerland: Quantifying the Effects.(2016) In: KOF Working papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | paper | |
2015 | The Efficiency Costs of Dividend Taxation with Managerial Firms In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2016 | The Efficiency Costs of Dividend Taxation with Managerial Firms.(2016) In: VfS Annual Conference 2016 (Augsburg): Demographic Change. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 1 | paper | |
2016 | The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2015 | The Role of Toeholds and Capital Gain Taxes for Corporate Acquisition Strategies.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | paper | |
2017 | Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 9 |
2018 | Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?.(2018) In: European Economic Review. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 9 | article | |
2017 | Taxation and the Multinational Firm In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 6 |
2018 | Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 16 |
2019 | Profit shifting and investment effects: The implications of zero-taxable profits.(2019) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 16 | article | |
2018 | Is it just Luring Reported Profit? The Case of European Patent Boxes In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 11 |
2018 | Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different? In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 4 |
2020 | Tax competition between developed, emerging, and developing countries – Same same but different?.(2020) In: Journal of Development Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 4 | article | |
2021 | Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property In: CESifo Working Paper Series. [Full Text][Citation analysis] | paper | 2 |
2023 | Tax losses and ex-ante offshore transfer of intellectual property.(2023) In: Journal of Public Economics. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | article | |
2023 | Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property.(2023) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 2 | paper | |
2019 | (Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes In: EconPol Working Paper. [Full Text][Citation analysis] | paper | 6 |
2018 | The Economic Effects of a Wealth Tax in Germany In: ifo DICE Report. [Full Text][Citation analysis] | article | 4 |
2008 | The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork? In: ifo DICE Report. [Full Text][Citation analysis] | article | 0 |
2008 | Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk? In: ifo Schnelldienst. [Full Text][Citation analysis] | article | 0 |
2021 | Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell In: ifo Schnelldienst. [Full Text][Citation analysis] | article | 6 |
2005 | Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare In: ifo Working Paper Series. [Full Text][Citation analysis] | paper | 3 |
2006 | Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors In: ifo Working Paper Series. [Full Text][Citation analysis] | paper | 0 |
2007 | Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research. [Full Text][Citation analysis] | article | 0 |
2010 | The impact of the 2008 German corporate tax reform: A dynamic CGE analysis In: Economic Modelling. [Full Text][Citation analysis] | article | 25 |
2009 | The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis.(2009) In: EcoMod2009. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 25 | paper | |
2009 | The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies In: EcoMod2009. [Full Text][Citation analysis] | paper | 0 |
2008 | What Drives Wage Inequality? In: EcoMod2008. [Full Text][Citation analysis] | paper | 0 |
2006 | Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across In: EcoMod2006. [Full Text][Citation analysis] | paper | 0 |
2015 | The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation In: EcoMod2015. [Full Text][Citation analysis] | paper | 0 |
2016 | Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III) In: KOF Analysen. [Full Text][Citation analysis] | article | 0 |
2018 | Steuerliche Effekte europäischer Patentboxen In: KOF Analysen. [Full Text][Citation analysis] | article | 0 |
2019 | GRENZÃœBERSCHREITENDER GEWINNAUSGLEICH UND STEUERWETTBEWERB In: KOF Analysen. [Full Text][Citation analysis] | article | 0 |
2014 | Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box In: KOF Analysen. [Full Text][Citation analysis] | article | 0 |
2007 | Fundamental Capital Income Tax Reforms In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] | book | 6 |
2007 | Fundamental Capital Income Tax Reforms.(2007) In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | book | |
2012 | Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] | book | 0 |
2012 | Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen.(2012) In: Beiträge zur Finanzwissenschaft. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 0 | book | |
2007 | ACE versus CBIT: Which is Better for Investment and Welfare? In: CESifo Economic Studies. [Full Text][Citation analysis] | article | 22 |
2016 | Is it Luring Innovations or just Profit? The Case of European Patent Boxes In: VfS Annual Conference 2016 (Augsburg): Demographic Change. [Full Text][Citation analysis] | paper | 4 |
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