Michael Stimmelmayr : Citation Profile

CESifo (1% share)
Norges Handelshøyskole (NHH) (1% share)
University of Bath (98% share)

7

H index

7

i10 index

187

Citations

RESEARCH PRODUCTION:

21

Articles

37

Papers

4

Books

RESEARCH ACTIVITY:

   20 years (2005 - 2025). See details.
   Cites by year: 9
   Journals where Michael Stimmelmayr has often published
   Relations with other researchers
   Recent citing documents: 24.    Total self citations: 26 (12.21 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pst288
   Updated: 2025-12-20    RAS profile: 2025-10-10    
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Relations with other researchers

Works with:

Sharma, Rishi (5)

Slemrod, Joel (5)

Authors registered in RePEc who have co-authored more than one work in the last five years with Michael Stimmelmayr.

Is cited by:

Schindler, Dirk (23)

Schjelderup, Guttorm (15)

Brekke, Kurt (13)

Garcia Pires, Armando (13)

Devereux, Michael (12)

de Mooij, Ruud (9)

Koethenbuerger, Marko (7)

Heckemeyer, Jost (6)

Liu, Li (5)

Bilicka, Katarzyna (5)

Hebous, Shafik (5)

Cites to:

Schjelderup, Guttorm (31)

Devereux, Michael (25)

Haufler, Andreas (24)

Auerbach, Alan (24)

Dharmapala, Dhammika (23)

Riedel, Nadine (23)

Sinn, Hans-Werner (23)

Gordon, Roger (20)

Keuschnigg, Christian (20)

hassett, kevin (19)

Fuest, Clemens (19)

Main data

Where Michael Stimmelmayr has published?

Journals with more than one article published# docs
Journal of Public Economics4
KOF Analysen4
International Tax and Public Finance2
ifo DICE Report2
ifo Schnelldienst2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo18
EcoMod2015 / EcoMod2
EcoMod2009 / EcoMod2
ifo Working Paper Series / ifo Institute - Leibniz Institute for Economic Research at the University of Munich2
EcoMod2006 / EcoMod2
KOF Working papers / KOF Swiss Economic Institute, ETH Zurich2
VfS Annual Conference 2016 (Augsburg): Demographic Change / Verein für Socialpolitik / German Economic Association2
NBER Working Papers / National Bureau of Economic Research, Inc2

Recent works citing Michael Stimmelmayr (2025 and 2024)

YearTitle of citing document
2024Assessing Tax Revenue Implications of Environmental Policy: A Case Study of China’s Channel City Policy. (2024). Yang, Yongwen ; Lee, Juhee. In: 2024 Annual Meeting, July 28-30, New Orleans, LA. RePEc:ags:aaea22:344021.

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2024Assessing Tax Revenue Implications of Environmental Policy: A Case Study of China’s Channel City Policy. (2024). Lee, Juhee ; Yang, Yongwen. In: 2024 Annual Meeting, July 28-30, New Orleans, LA. RePEc:ags:aaea24:344021.

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2025The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2024). Chen, Xuyang. In: Papers. RePEc:arx:papers:2409.05397.

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2024The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms. (2024). Wickel, Sophia ; Daniela, Steinbrenner ; Katharina, Nicolay ; Hannah, Gundert. In: The Economists' Voice. RePEc:bpj:evoice:v:21:y:2024:i:1:p:97-132:n:1002.

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2024Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Merlo, Valeria ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045.

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2024Tax Policy, Investment and Profit Shifting. (2024). Devereux, Michael ; Bilicka, Katarzyna ; Geri, Rem ; Guceri, Irem. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11458.

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2025Taxation and Migration by the Super-Rich. (2025). Burgherr, David ; Advani, Arun ; Summers, Andy. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11870.

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2025Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11887.

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2024Wealth taxation of individuals and equity: A political-cultural market theory perspective. (2024). Schmiel, Ute. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235422000508.

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2024Does tax symmetry improve corporate innovation investment? Evidence from the change policy of loss carrying forward period in China. (2024). Huo, Peiyun ; Zhou, Lei ; Song, Hui ; Guo, Fenghua ; Zhang, Duolei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:591-602.

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2025Global spillovers of taxation in the online advertising market. Theory and evidence from facebook. (2025). Liberini, Federica ; Lassmann, Andrea ; Cuevas, Rubn ; Russo, Antonio. In: European Economic Review. RePEc:eee:eecrev:v:172:y:2025:i:c:s0014292124002642.

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2025Factorial enviro-economic equilibrium analysis for the effects of hierarchical carbon policy on Chinas socio-economic and environmental systems. (2025). Su, Shuai ; Zhai, Mengyu ; Huang, Guohe ; Fu, Yupeng. In: Energy. RePEc:eee:energy:v:320:y:2025:i:c:s0360544225009533.

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2024Organizational capacity and profit shifting. (2024). Scur, Daniela ; Bilicka, Katarzyna. In: Journal of Public Economics. RePEc:eee:pubeco:v:238:y:2024:i:c:s0047272724001154.

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2025Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Bo, Sren. In: Discussion Papers. RePEc:hhs:nhhfms:2025_018.

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2024Corporate income tax, IP boxes and the location of R&D. (2024). Weichenrieder, Alfons ; Shehaj, Pranvera. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09812-x.

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2024Tax 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.

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2024Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2024). Krapf, Matthias ; Koethenbuerger, Marko ; Brulhart, Marius ; Schmidheiny, Kurt ; Staubli, David ; Parchet, Raphael. In: NBER Chapters. RePEc:nbr:nberch:14816.

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2024The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2024). Chen, Xuyang. In: MPRA Paper. RePEc:pra:mprapa:121893.

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2025The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2025). Chen, Xuyang ; Sun, Rui. In: MPRA Paper. RePEc:pra:mprapa:126538.

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2024Impact of sustainable tax revenue and expenditure on the achievement of sustainable development goals in some selected African countries. (2024). Enowkenwa, Rawlings Obenembot ; Ganda, Fortune ; Ajeigbe, Kola Benson. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:26:y:2024:i:10:d:10.1007_s10668-023-03730-y.

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2024Role of carbon tax in a sustainable economic growth. (2024). Deriu, Stefano ; Dandrea, Silvia ; Mathkur, Naif Mansour ; Ahmed, Irfan ; Socci, Claudio. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:26:y:2024:i:8:d:10.1007_s10668-023-03516-2.

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2025Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China. (2025). Xu, Tengchong ; Yang, Bochuan. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02024-6.

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2024Optimal labor income taxation with the dividend effect. (2024). Zubrickas, Robertas ; Kushnir, Alexey. In: Economic Theory. RePEc:spr:joecth:v:78:y:2024:i:4:d:10.1007_s00199-024-01578-5.

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2025German Economy in Autumn 2025: Economy yet to gain momentum. (2025). Boysen-Hogrefe, Jens ; Groll, Dominik ; Reents, Jan ; Jannsen, Nils ; Kooths, Stefan ; Schrder, Christian ; Krohn, Johanna ; Hoffmann, Timo. In: Kiel Institute Economic Outlook. RePEc:zbw:ifwkeo:328014.

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Works by Michael Stimmelmayr:

YearTitleTypeCited
2008Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland? In: Perspektiven der Wirtschaftspolitik.
[Full Text][Citation analysis]		article3
2014Taxing multinationals in the presence of internal capital markets In: Working Papers.
[Full Text][Citation analysis]		paper3
2013Taxing Multinationals in the Presence of Internal Capital Markets.(2013) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 3		paper
2016Taxing multinationals in the presence of internal capital markets.(2016) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 3		article
2013Taxing 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: 3		paper
2023Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper3
2025Optimal Dual-Regime Business Tax Systems In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2025Optimal Dual-Regime Business Tax Systems.(2025) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 0		paper
2006ACE vs. CBIT: Which is Better for Investment and Welfare? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper11
2006ACE 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
2008The Welfare Loss from Differential Taxation of Sectors in Germany In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2010The welfare loss from differential taxation of sectors in Germany.(2010) In: International Tax and Public Finance.
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This paper has nother version. Agregated cites: 0		article
2009Wage Inequality in Germany: Disentangling Demand and Supply Effects In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2009Corporate Taxation and Corporate Governance In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper6
2013Corporate Deductibility Provisions and Managerial Incentives In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper18
2014Corporate deductibility provisions and managerial incentives.(2014) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 18		article
2015Investors Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2018Investors Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered.(2018) In: FinanzArchiv: Public Finance Analysis.
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This paper has nother version. Agregated cites: 1		article
2015Introducing an IP Licence Box in Switzerland: Quantifying the Effects In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper4
2015Introducing 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
2017Introducing 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
2015Introducing an IP Licence Box in Switzerland: Quantifying the Effects.(2015) In: KOF Working papers.
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This paper has nother version. Agregated cites: 4		paper
2016Introducing an IP License Box in Switzerland: Quantifying the Effects.(2016) In: KOF Working papers.
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This paper has nother version. Agregated cites: 4		paper
2015The Efficiency Costs of Dividend Taxation with Managerial Firms In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2016The Efficiency Costs of Dividend Taxation with Managerial Firms.(2016) In: VfS Annual Conference 2016 (Augsburg): Demographic Change.
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This paper has nother version. Agregated cites: 1		paper
2016The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2015The Role of Toeholds and Capital Gain Taxes for Corporate Acquisition Strategies.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
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This paper has nother version. Agregated cites: 0		paper
2017Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper11
2018Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?.(2018) In: European Economic Review.
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This paper has nother version. Agregated cites: 11		article
2017Taxation and the Multinational Firm In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper7
2018Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper20
2019Profit shifting and investment effects: The implications of zero-taxable profits.(2019) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 20		article
2018Is it just Luring Reported Profit? The Case of European Patent Boxes In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper12
2018Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper6
2020Tax competition between developed, emerging, and developing countries – Same same but different?.(2020) In: Journal of Development Economics.
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This paper has nother version. Agregated cites: 6		article
2021Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper3
2023Tax losses and ex-ante offshore transfer of intellectual property.(2023) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 3		article
2023Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property.(2023) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 3		paper
2019(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes In: EconPol Working Paper.
[Full Text][Citation analysis]		paper6
2018The Economic Effects of a Wealth Tax in Germany In: ifo DICE Report.
[Full Text][Citation analysis]		article4
2008The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork? In: ifo DICE Report.
[Full Text][Citation analysis]		article0
2008Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk? In: ifo Schnelldienst.
[Full Text][Citation analysis]		article0
2021Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell In: ifo Schnelldienst.
[Full Text][Citation analysis]		article7
2005Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare In: ifo Working Paper Series.
[Full Text][Citation analysis]		paper3
2006Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors In: ifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2007Fundamentale 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]		article0
2010The impact of the 2008 German corporate tax reform: A dynamic CGE analysis In: Economic Modelling.
[Full Text][Citation analysis]		article26
2009The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis.(2009) In: EcoMod2009.
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This paper has nother version. Agregated cites: 26		paper
2009The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies In: EcoMod2009.
[Full Text][Citation analysis]		paper0
2008What Drives Wage Inequality? In: EcoMod2008.
[Full Text][Citation analysis]		paper0
2006Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across In: EcoMod2006.
[Full Text][Citation analysis]		paper0
2015The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation In: EcoMod2015.
[Full Text][Citation analysis]		paper0
2016Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III) In: KOF Analysen.
[Full Text][Citation analysis]		article0
2018Steuerliche Effekte europäischer Patentboxen In: KOF Analysen.
[Full Text][Citation analysis]		article0
2019GRENZÃœBERSCHREITENDER GEWINNAUSGLEICH UND STEUERWETTBEWERB In: KOF Analysen.
[Full Text][Citation analysis]		article0
2014Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box In: KOF Analysen.
[Full Text][Citation analysis]		article0
2007Fundamental Capital Income Tax Reforms In: Beiträge zur Finanzwissenschaft.
[Full Text][Citation analysis]		book6
2007Fundamental Capital Income Tax Reforms.(2007) In: Beiträge zur Finanzwissenschaft.
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This paper has nother version. Agregated cites: 6		book
2012Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen In: Beiträge zur Finanzwissenschaft.
[Full Text][Citation analysis]		book0
2012Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen.(2012) In: Beiträge zur Finanzwissenschaft.
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This paper has nother version. Agregated cites: 0		book
2007ACE versus CBIT: Which is Better for Investment and Welfare? In: CESifo Economic Studies.
[Full Text][Citation analysis]		article22
2016Is it Luring Innovations or just Profit? The Case of European Patent Boxes In: VfS Annual Conference 2016 (Augsburg): Demographic Change.
[Full Text][Citation analysis]		paper4

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