Working Paper |
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12 months |
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Abusive Transfer Pricing and Economic Activity |
0 |
0 |
8 |
59 |
0 |
0 |
17 |
162 |
Abusive Transfer Pricing and Economic Activity |
0 |
0 |
1 |
78 |
0 |
1 |
2 |
172 |
An Economic Rationale for Controlled-Foreign-Corporation Rules |
0 |
0 |
2 |
60 |
0 |
0 |
5 |
259 |
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies |
0 |
0 |
1 |
61 |
0 |
1 |
4 |
90 |
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies |
0 |
0 |
1 |
22 |
0 |
0 |
7 |
25 |
Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern |
0 |
0 |
0 |
35 |
0 |
0 |
1 |
247 |
Capital Structure and International Debt Shifting: A Comment |
0 |
0 |
0 |
40 |
0 |
0 |
0 |
139 |
Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
16 |
0 |
2 |
2 |
64 |
Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
55 |
Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
1 |
17 |
0 |
1 |
3 |
98 |
Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
8 |
0 |
1 |
2 |
46 |
Capital taxation and imperfect competition: ACE vs. CBIT |
0 |
0 |
0 |
18 |
0 |
0 |
4 |
49 |
Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation |
0 |
0 |
0 |
12 |
0 |
1 |
1 |
72 |
Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation |
0 |
0 |
1 |
40 |
0 |
0 |
1 |
109 |
Company Tax Reform in Europe and its Effect on Collusive Behavior |
0 |
0 |
0 |
45 |
0 |
0 |
0 |
263 |
Company tax reform in Europe and its effect on collusive behavior |
0 |
0 |
0 |
49 |
0 |
0 |
0 |
161 |
Corporate taxes in the European Union |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
27 |
Could Country-by-Country Reporting Increase Profit Shifting? |
0 |
16 |
17 |
17 |
3 |
11 |
14 |
14 |
Debt Shifting and Ownership Structure |
0 |
0 |
0 |
81 |
0 |
0 |
1 |
236 |
Demographic changes and the implicit tax rate in a pay-as-you-go pension system |
0 |
0 |
0 |
16 |
0 |
1 |
3 |
74 |
Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax |
0 |
0 |
11 |
11 |
0 |
1 |
15 |
15 |
Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? |
0 |
0 |
0 |
95 |
0 |
0 |
0 |
753 |
Dual income taxation as a stepping stone towards a European corporate income tax |
0 |
0 |
0 |
75 |
0 |
0 |
0 |
108 |
Educational and Wage Risk: Social Insurance vs. Quality of Education |
0 |
0 |
0 |
41 |
0 |
0 |
0 |
153 |
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior |
0 |
0 |
0 |
52 |
0 |
0 |
1 |
169 |
How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? |
0 |
0 |
0 |
36 |
0 |
1 |
2 |
19 |
Human Capital, Multiple Income Risk and Social Insurance |
0 |
0 |
0 |
67 |
0 |
1 |
1 |
157 |
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? |
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0 |
0 |
22 |
0 |
0 |
0 |
43 |
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
46 |
Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
51 |
Income Shifting under Losses |
0 |
0 |
1 |
21 |
1 |
1 |
6 |
106 |
Income Shifting under Losses |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
100 |
Income Shifting under Losses |
0 |
0 |
0 |
30 |
1 |
1 |
1 |
136 |
Inflexibility in Income Shifting: Implications, Detection and Remedies |
0 |
0 |
0 |
11 |
2 |
2 |
3 |
37 |
Insuring Educational Risk: Opportunities versus Income |
0 |
0 |
0 |
53 |
0 |
0 |
0 |
186 |
International Climate Agreements, Cost Reductions and Convergence of Partisan Politics |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
81 |
International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
0 |
125 |
0 |
1 |
2 |
416 |
International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
1 |
83 |
0 |
1 |
5 |
314 |
International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
2 |
6 |
127 |
1 |
5 |
38 |
564 |
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt |
0 |
0 |
0 |
21 |
1 |
1 |
2 |
115 |
Multinationals, Minority Ownership and Tax-Efficient Financing Structures |
0 |
0 |
0 |
42 |
0 |
0 |
0 |
200 |
Multinationals, Minority Ownership and Tax-Efficient Financing Structures |
0 |
0 |
0 |
42 |
0 |
1 |
1 |
148 |
On the Desirability of Taxing Capital Income in Optimal Social Insurance |
0 |
0 |
0 |
54 |
0 |
0 |
2 |
146 |
On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance |
0 |
0 |
0 |
27 |
0 |
0 |
1 |
146 |
Optimal Income Taxation with a Risky Asset – The Triple Income Tax |
0 |
0 |
0 |
26 |
0 |
0 |
1 |
117 |
Optimal Income Taxation with a Risky Asset: The Triple Income Tax |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
86 |
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
1 |
31 |
0 |
0 |
1 |
68 |
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
72 |
Optimal Taxation of Risky Human Capital |
0 |
0 |
0 |
87 |
0 |
0 |
0 |
240 |
Playing Easy or Playing Hard to Get: When and How to Attract FDI |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
27 |
Playing Easy or Playing Hard to Get: When and How to Attract FDI |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
25 |
Profit-shifting in Two-sided Markets |
0 |
0 |
0 |
76 |
0 |
0 |
0 |
164 |
Royalty Taxation under Profit Shifting and Competition for FDI |
0 |
0 |
1 |
31 |
0 |
0 |
7 |
71 |
Royalty Taxation under Tax Competition and Profit Shifting |
0 |
0 |
1 |
76 |
0 |
0 |
3 |
171 |
Royalty Taxation under Tax Competition and Profit Shifting |
0 |
0 |
0 |
43 |
0 |
0 |
0 |
39 |
Shall We Tax the Risk Premium? |
0 |
0 |
0 |
32 |
0 |
1 |
1 |
186 |
Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education |
0 |
0 |
0 |
16 |
0 |
0 |
1 |
188 |
Taxing Royalty Payments |
0 |
0 |
0 |
67 |
1 |
2 |
9 |
73 |
The Effect of Tax Havens on Host Country Welfare |
0 |
0 |
0 |
65 |
0 |
1 |
2 |
217 |
The Effect of Tax Havens on Host Country Welfare |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
75 |
The Tax-Efficient Use of Debt in Multinational Corporations |
1 |
1 |
2 |
61 |
2 |
2 |
5 |
151 |
Transfer Pricing Regulation and Taxation of Royalty Payments |
0 |
0 |
3 |
89 |
0 |
2 |
11 |
281 |
Transfer Pricing and Debt Shifting in Multinationals |
0 |
0 |
0 |
132 |
0 |
1 |
1 |
404 |
Transfer Pricing and Debt Shifting in Multinationals |
0 |
0 |
0 |
101 |
0 |
0 |
0 |
105 |
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment |
0 |
0 |
0 |
41 |
0 |
0 |
0 |
31 |
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment |
0 |
0 |
0 |
33 |
1 |
1 |
3 |
44 |
Why Green Parties Should Fear Successful International Climate Agreements |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
138 |
Total Working Papers |
1 |
19 |
59 |
2,902 |
14 |
46 |
195 |
9,544 |