| 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 |
1 |
60 |
0 |
3 |
14 |
176 |
| Abusive Transfer Pricing and Economic Activity |
0 |
0 |
0 |
78 |
0 |
7 |
10 |
182 |
| An Economic Rationale for Controlled-Foreign-Corporation Rules |
0 |
0 |
0 |
60 |
2 |
11 |
15 |
274 |
| Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies |
0 |
0 |
0 |
61 |
1 |
3 |
5 |
95 |
| Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies |
0 |
0 |
0 |
22 |
5 |
11 |
11 |
36 |
| Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern |
0 |
0 |
1 |
36 |
0 |
1 |
2 |
249 |
| Capital Structure and International Debt Shifting: A Comment |
0 |
0 |
0 |
40 |
4 |
13 |
15 |
154 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
12 |
7 |
14 |
16 |
71 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
8 |
1 |
14 |
18 |
64 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
17 |
0 |
9 |
11 |
109 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
16 |
3 |
14 |
16 |
80 |
| Capital taxation and imperfect competition: ACE vs. CBIT |
0 |
0 |
0 |
18 |
1 |
4 |
6 |
55 |
| Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation |
0 |
0 |
0 |
12 |
0 |
4 |
6 |
78 |
| Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation |
0 |
0 |
0 |
40 |
0 |
5 |
6 |
115 |
| Company Tax Reform in Europe and its Effect on Collusive Behavior |
0 |
0 |
0 |
45 |
0 |
6 |
7 |
270 |
| Company tax reform in Europe and its effect on collusive behavior |
0 |
0 |
0 |
49 |
0 |
3 |
3 |
164 |
| Corporate taxes in the European Union |
0 |
0 |
0 |
0 |
0 |
6 |
8 |
35 |
| Could Country-by-Country Reporting Increase Profit Shifting? |
0 |
0 |
1 |
18 |
1 |
8 |
19 |
33 |
| Debt Shifting and Ownership Structure |
0 |
0 |
0 |
81 |
0 |
2 |
3 |
239 |
| Demographic changes and the implicit tax rate in a pay-as-you-go pension system |
0 |
1 |
2 |
18 |
1 |
4 |
11 |
85 |
| Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax |
0 |
0 |
1 |
12 |
3 |
11 |
22 |
37 |
| Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? |
0 |
0 |
0 |
95 |
0 |
0 |
3 |
756 |
| Dual income taxation as a stepping stone towards a European corporate income tax |
0 |
0 |
0 |
75 |
1 |
6 |
8 |
116 |
| Educational and Wage Risk: Social Insurance vs. Quality of Education |
0 |
0 |
0 |
41 |
1 |
2 |
8 |
161 |
| Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior |
0 |
0 |
0 |
52 |
0 |
3 |
5 |
174 |
| How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? |
0 |
0 |
1 |
37 |
3 |
7 |
13 |
32 |
| Human Capital, Multiple Income Risk and Social Insurance |
0 |
0 |
0 |
67 |
1 |
3 |
5 |
162 |
| Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? |
0 |
0 |
0 |
6 |
1 |
5 |
10 |
56 |
| Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? |
0 |
0 |
1 |
23 |
3 |
12 |
17 |
60 |
| Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? |
0 |
0 |
0 |
12 |
3 |
9 |
12 |
63 |
| Income Shifting under Losses |
0 |
0 |
0 |
28 |
2 |
6 |
11 |
111 |
| Income Shifting under Losses |
0 |
0 |
0 |
30 |
0 |
5 |
11 |
147 |
| Income Shifting under Losses |
0 |
0 |
1 |
22 |
2 |
7 |
8 |
114 |
| Inflexibility in Income Shifting: Implications, Detection and Remedies |
0 |
0 |
0 |
11 |
1 |
6 |
10 |
47 |
| Insuring Educational Risk: Opportunities versus Income |
0 |
0 |
0 |
53 |
1 |
5 |
6 |
192 |
| International Climate Agreements, Cost Reductions and Convergence of Partisan Politics |
0 |
0 |
0 |
16 |
3 |
10 |
11 |
92 |
| International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
0 |
125 |
0 |
15 |
25 |
441 |
| International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
3 |
86 |
1 |
8 |
12 |
326 |
| International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
2 |
129 |
0 |
5 |
13 |
577 |
| International Debt Shifting: The Value Maximizing Mix of Internal and External Debt |
0 |
0 |
1 |
22 |
2 |
10 |
15 |
130 |
| Multinationals, Minority Ownership and Tax-Efficient Financing Structures |
0 |
0 |
0 |
42 |
0 |
2 |
6 |
154 |
| Multinationals, Minority Ownership and Tax-Efficient Financing Structures |
0 |
0 |
0 |
42 |
0 |
3 |
4 |
204 |
| On the Desirability of Taxing Capital Income in Optimal Social Insurance |
0 |
0 |
0 |
54 |
0 |
3 |
5 |
151 |
| On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance |
0 |
0 |
0 |
27 |
0 |
18 |
21 |
167 |
| Optimal Income Taxation with a Risky Asset – The Triple Income Tax |
0 |
0 |
0 |
26 |
0 |
5 |
7 |
124 |
| Optimal Income Taxation with a Risky Asset: The Triple Income Tax |
0 |
0 |
0 |
15 |
0 |
5 |
8 |
94 |
| Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
31 |
2 |
4 |
6 |
74 |
| Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
20 |
0 |
4 |
6 |
78 |
| Optimal Taxation of Risky Human Capital |
0 |
0 |
1 |
88 |
3 |
8 |
14 |
254 |
| Playing Easy or Playing Hard to Get: When and How to Attract FDI |
0 |
0 |
0 |
14 |
1 |
4 |
14 |
41 |
| Playing Easy or Playing Hard to Get: When and How to Attract FDI |
0 |
0 |
0 |
12 |
1 |
10 |
11 |
36 |
| Profit-shifting in Two-sided Markets |
0 |
0 |
0 |
76 |
2 |
11 |
12 |
176 |
| Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment |
0 |
1 |
6 |
6 |
4 |
8 |
25 |
25 |
| Royalty Taxation under Profit Shifting and Competition for FDI |
0 |
0 |
0 |
31 |
0 |
5 |
10 |
81 |
| Royalty Taxation under Tax Competition and Profit Shifting |
0 |
0 |
0 |
76 |
1 |
7 |
9 |
180 |
| Royalty Taxation under Tax Competition and Profit Shifting |
1 |
1 |
1 |
44 |
1 |
6 |
9 |
48 |
| Shall We Tax the Risk Premium? |
0 |
0 |
0 |
32 |
5 |
11 |
16 |
202 |
| Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education |
0 |
0 |
0 |
16 |
1 |
6 |
8 |
196 |
| Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition |
0 |
11 |
11 |
11 |
2 |
21 |
21 |
21 |
| Taxing Royalty Payments |
0 |
0 |
0 |
67 |
1 |
5 |
8 |
81 |
| The Effect of Tax Havens on Host Country Welfare |
0 |
0 |
0 |
21 |
0 |
2 |
4 |
79 |
| The Effect of Tax Havens on Host Country Welfare |
0 |
0 |
0 |
65 |
0 |
2 |
4 |
221 |
| The Tax-Efficient Use of Debt in Multinational Corporations |
0 |
0 |
1 |
62 |
0 |
3 |
9 |
160 |
| Transfer Pricing Regulation and Taxation of Royalty Payments |
0 |
0 |
2 |
91 |
1 |
6 |
10 |
291 |
| Transfer Pricing and Debt Shifting in Multinationals |
0 |
0 |
1 |
133 |
1 |
6 |
10 |
414 |
| Transfer Pricing and Debt Shifting in Multinationals |
0 |
0 |
0 |
101 |
0 |
1 |
3 |
108 |
| Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions |
0 |
0 |
7 |
7 |
2 |
10 |
33 |
33 |
| Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions |
0 |
0 |
4 |
4 |
4 |
11 |
18 |
18 |
| Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment |
0 |
0 |
0 |
41 |
0 |
3 |
4 |
35 |
| Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment |
0 |
0 |
0 |
33 |
1 |
4 |
5 |
49 |
| Why Green Parties Should Fear Successful International Climate Agreements |
0 |
0 |
0 |
30 |
0 |
2 |
3 |
141 |
| Will the Global Minimum Tax Hurt Developing Countries? |
11 |
41 |
41 |
41 |
7 |
22 |
22 |
22 |
| Total Working Papers |
12 |
55 |
90 |
2,992 |
94 |
495 |
772 |
10,316 |