Access Statistics for Dirk Schindler

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Abusive Transfer Pricing and Economic Activity 0 0 0 78 0 0 14 186
Abusive Transfer Pricing and Economic Activity 0 1 1 61 0 1 18 184
An Economic Rationale for Controlled-Foreign-Corporation Rules 0 0 0 60 0 1 20 279
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies 0 0 0 61 0 0 5 97
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies 0 0 0 22 3 6 21 46
Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern 0 0 0 36 0 0 5 253
Capital Structure and International Debt Shifting: A Comment 0 0 0 40 0 0 15 155
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 8 0 0 20 66
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 12 2 2 20 76
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 1 1 18 0 2 17 115
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 16 0 0 19 84
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 18 1 4 15 64
Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation 0 0 0 12 0 0 7 80
Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation 0 0 0 40 0 0 8 117
Company Tax Reform in Europe and its Effect on Collusive Behavior 0 0 0 45 0 1 11 274
Company tax reform in Europe and its effect on collusive behavior 0 0 0 49 0 0 4 165
Corporate taxes in the European Union 0 0 0 0 0 1 9 37
Could Country-by-Country Reporting Increase Profit Shifting? 0 3 5 22 1 8 28 45
Could Country-by-Country Reporting Increase Profit Shifting? 4 16 16 16 2 10 10 10
Debt Shifting and Ownership Structure 0 0 0 81 1 1 9 246
Demographic changes and the implicit tax rate in a pay-as-you-go pension system 0 0 1 18 1 2 15 92
Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax 0 0 1 12 2 5 31 52
Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? 0 0 0 95 1 1 6 760
Dual income taxation as a stepping stone towards a European corporate income tax 0 0 0 75 0 0 10 118
Educational and Wage Risk: Social Insurance vs. Quality of Education 0 0 0 41 0 2 10 165
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior 0 0 0 52 1 1 6 176
How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? 0 0 2 38 1 2 16 37
Human Capital, Multiple Income Risk and Social Insurance 0 0 0 67 1 1 9 166
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 6 0 1 11 60
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 23 0 1 19 64
Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? 0 0 0 12 1 3 15 68
Income Shifting under Losses 0 0 0 30 1 1 14 152
Income Shifting under Losses 1 2 3 25 1 2 11 118
Income Shifting under Losses 0 0 0 28 0 1 11 115
Inflexibility in Income Shifting: Implications, Detection and Remedies 0 0 1 12 0 0 12 52
Insuring Educational Risk: Opportunities versus Income 0 0 0 53 1 2 9 195
International Climate Agreements, Cost Reductions and Convergence of Partisan Politics 0 0 0 16 0 0 13 94
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 125 2 3 29 446
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 86 0 1 19 336
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 129 0 1 12 582
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt 2 3 3 25 4 6 22 139
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 1 43 0 0 8 208
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 0 42 0 1 11 161
On the Desirability of Taxing Capital Income in Optimal Social Insurance 0 0 0 54 0 0 9 155
On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance 0 0 0 27 0 0 24 171
Optimal Income Taxation with a Risky Asset – The Triple Income Tax 0 0 0 26 1 1 10 128
Optimal Income Taxation with a Risky Asset: The Triple Income Tax 0 0 0 15 0 0 11 98
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules 0 0 0 31 10 10 19 87
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules 0 0 0 20 0 2 12 84
Optimal Taxation of Risky Human Capital 0 0 1 88 1 1 16 259
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 0 0 14 1 2 19 48
Playing Easy or Playing Hard to Get: When and How to Attract FDI 1 1 1 13 2 4 20 45
Profit-shifting in Two-sided Markets 0 0 0 76 0 0 13 177
Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment 0 0 2 6 1 3 22 34
Royalty Taxation under Profit Shifting and Competition for FDI 0 0 0 31 0 2 12 85
Royalty Taxation under Tax Competition and Profit Shifting 1 2 2 78 3 5 18 190
Royalty Taxation under Tax Competition and Profit Shifting 0 1 2 45 2 4 15 55
Shall We Tax the Risk Premium? 0 0 0 32 1 1 17 205
Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education 0 0 0 16 0 2 11 200
Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition 0 1 12 12 1 2 36 36
Taxing Royalty Payments 0 0 0 67 1 1 11 84
The Effect of Tax Havens on Host Country Welfare 0 0 0 21 1 1 4 81
The Effect of Tax Havens on Host Country Welfare 0 0 0 65 0 0 7 224
The Tax-Efficient Use of Debt in Multinational Corporations 0 0 2 63 3 3 15 168
Transfer Pricing Regulation and Taxation of Royalty Payments 0 0 0 91 1 4 16 300
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 101 1 1 6 112
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 133 0 1 13 418
Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 1 7 0 0 23 37
Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 0 4 0 1 19 24
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 1 1 1 42 1 1 4 36
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 0 0 0 33 0 0 8 53
Why Green Parties Should Fear Successful International Climate Agreements 0 0 0 30 1 1 7 145
Will the Global Minimum Tax Hurt Developing Countries? 1 1 42 42 1 1 35 35
Total Working Papers 11 33 101 3,031 60 128 1,046 10,709


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Assessment of Spatiotemporal Wind Complementarity 0 0 0 0 0 1 10 10
Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies 0 0 1 11 3 5 22 54
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 15 0 0 11 111
Catalysts for social insurance: education subsidies versus physical capital taxation 0 0 0 5 0 0 14 84
Corporate Taxes in the European Union 0 0 1 163 0 0 38 373
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches 1 2 3 106 1 3 21 294
Debt shifting and ownership structure 0 2 2 115 1 3 21 366
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 0 1 1 39 0 2 10 164
Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior 0 0 0 24 0 0 11 120
How do corporate tax hikes affect investment allocation within multinationals? 0 0 1 1 1 1 22 23
Immobilizing corporate income shifting: Should it be safe to strip in the harbor? 1 1 2 35 2 3 18 157
International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt 0 1 2 11 0 1 14 81
Multinationals and Income Shifting by Debt 1 4 4 17 1 5 8 62
On the desirability of taxing capital income in optimal social insurance 0 0 0 31 0 0 4 135
Optimal Taxation of Risky Human Capital 0 0 0 13 0 1 13 89
Playing easy or playing hard to get: When and how to attract FDI 1 1 1 1 2 3 22 22
Profit Shifting in Two-Sided Markets 0 1 2 46 0 3 19 157
Royalty taxation under tax competition and profit shifting 1 1 1 4 3 4 22 36
Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System 0 0 0 4 0 2 11 319
Taxing Risky Capital Income - A Commodity Taxation Approach 0 0 0 29 0 0 15 101
The tax-efficient use of debt in multinational corporations 0 0 2 15 1 2 12 61
Transfer pricing regulation and taxation of royalty payments 0 0 2 53 1 1 20 159
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 0 1 2 7 11
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 11 0 1 9 69
Total Journal Articles 5 14 25 749 17 43 374 3,058


Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Optimale Besteuerung riskanter Einkünfte 0 0 0 1 0 0 5 7
Total Books 0 0 0 1 0 0 5 7
1 registered items for which data could not be found


Statistics updated 2026-09-10