| 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 |
4 |
6 |
19 |
182 |
| Abusive Transfer Pricing and Economic Activity |
0 |
0 |
0 |
78 |
2 |
4 |
14 |
186 |
| An Economic Rationale for Controlled-Foreign-Corporation Rules |
0 |
0 |
0 |
60 |
3 |
5 |
18 |
277 |
| Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies |
0 |
0 |
0 |
61 |
2 |
3 |
6 |
97 |
| Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies |
0 |
0 |
0 |
22 |
1 |
8 |
14 |
39 |
| Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern |
0 |
0 |
1 |
36 |
1 |
3 |
5 |
252 |
| Capital Structure and International Debt Shifting: A Comment |
0 |
0 |
0 |
40 |
0 |
5 |
15 |
155 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
12 |
2 |
10 |
19 |
74 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
8 |
2 |
3 |
20 |
66 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
17 |
2 |
4 |
15 |
113 |
| Capital Taxation and Imperfect Competition: ACE vs. CBIT |
0 |
0 |
0 |
16 |
2 |
7 |
19 |
84 |
| Capital taxation and imperfect competition: ACE vs. CBIT |
0 |
0 |
0 |
18 |
3 |
5 |
10 |
59 |
| Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation |
0 |
0 |
0 |
12 |
2 |
2 |
7 |
80 |
| Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation |
0 |
0 |
0 |
40 |
1 |
2 |
8 |
117 |
| Company Tax Reform in Europe and its Effect on Collusive Behavior |
0 |
0 |
0 |
45 |
3 |
3 |
10 |
273 |
| Company tax reform in Europe and its effect on collusive behavior |
0 |
0 |
0 |
49 |
1 |
1 |
4 |
165 |
| Corporate taxes in the European Union |
0 |
0 |
0 |
0 |
1 |
1 |
9 |
36 |
| Could Country-by-Country Reporting Increase Profit Shifting? |
0 |
0 |
1 |
18 |
3 |
4 |
21 |
36 |
| Debt Shifting and Ownership Structure |
0 |
0 |
0 |
81 |
4 |
6 |
9 |
245 |
| Demographic changes and the implicit tax rate in a pay-as-you-go pension system |
0 |
0 |
1 |
18 |
2 |
6 |
15 |
90 |
| Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax |
0 |
0 |
1 |
12 |
6 |
10 |
29 |
44 |
| Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? |
0 |
0 |
0 |
95 |
0 |
1 |
3 |
757 |
| Dual income taxation as a stepping stone towards a European corporate income tax |
0 |
0 |
0 |
75 |
2 |
3 |
10 |
118 |
| Educational and Wage Risk: Social Insurance vs. Quality of Education |
0 |
0 |
0 |
41 |
1 |
3 |
10 |
163 |
| Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior |
0 |
0 |
0 |
52 |
1 |
1 |
6 |
175 |
| How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? |
0 |
1 |
2 |
38 |
1 |
5 |
15 |
34 |
| Human Capital, Multiple Income Risk and Social Insurance |
0 |
0 |
0 |
67 |
3 |
4 |
8 |
165 |
| Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? |
0 |
0 |
1 |
23 |
2 |
6 |
20 |
63 |
| Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? |
0 |
0 |
0 |
6 |
1 |
3 |
12 |
58 |
| Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? |
0 |
0 |
0 |
12 |
2 |
5 |
14 |
65 |
| Income Shifting under Losses |
0 |
0 |
0 |
28 |
1 |
4 |
11 |
113 |
| Income Shifting under Losses |
0 |
0 |
0 |
30 |
3 |
4 |
14 |
151 |
| Income Shifting under Losses |
0 |
0 |
1 |
22 |
1 |
3 |
9 |
115 |
| Inflexibility in Income Shifting: Implications, Detection and Remedies |
0 |
0 |
0 |
11 |
3 |
5 |
14 |
51 |
| Insuring Educational Risk: Opportunities versus Income |
0 |
0 |
0 |
53 |
1 |
2 |
7 |
193 |
| International Climate Agreements, Cost Reductions and Convergence of Partisan Politics |
0 |
0 |
0 |
16 |
1 |
4 |
12 |
93 |
| International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
0 |
125 |
1 |
2 |
27 |
443 |
| International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
0 |
86 |
4 |
7 |
15 |
332 |
| International Debt Shifting: Do Multinationals Shift Internal or External Debt? |
0 |
0 |
1 |
129 |
2 |
3 |
14 |
580 |
| International Debt Shifting: The Value Maximizing Mix of Internal and External Debt |
0 |
0 |
1 |
22 |
2 |
5 |
17 |
133 |
| Multinationals, Minority Ownership and Tax-Efficient Financing Structures |
0 |
1 |
1 |
43 |
3 |
4 |
8 |
208 |
| Multinationals, Minority Ownership and Tax-Efficient Financing Structures |
0 |
0 |
0 |
42 |
3 |
5 |
11 |
159 |
| On the Desirability of Taxing Capital Income in Optimal Social Insurance |
0 |
0 |
0 |
54 |
2 |
3 |
8 |
154 |
| On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance |
0 |
0 |
0 |
27 |
3 |
3 |
23 |
170 |
| Optimal Income Taxation with a Risky Asset – The Triple Income Tax |
0 |
0 |
0 |
26 |
1 |
2 |
9 |
126 |
| Optimal Income Taxation with a Risky Asset: The Triple Income Tax |
0 |
0 |
0 |
15 |
3 |
4 |
11 |
98 |
| Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
20 |
4 |
4 |
10 |
82 |
| Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
31 |
1 |
5 |
9 |
77 |
| Optimal Taxation of Risky Human Capital |
0 |
0 |
1 |
88 |
3 |
7 |
18 |
258 |
| Playing Easy or Playing Hard to Get: When and How to Attract FDI |
0 |
0 |
0 |
12 |
2 |
5 |
15 |
40 |
| Playing Easy or Playing Hard to Get: When and How to Attract FDI |
0 |
0 |
0 |
14 |
3 |
5 |
17 |
45 |
| Profit-shifting in Two-sided Markets |
0 |
0 |
0 |
76 |
1 |
3 |
13 |
177 |
| Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment |
0 |
0 |
2 |
6 |
4 |
8 |
21 |
29 |
| Royalty Taxation under Profit Shifting and Competition for FDI |
0 |
0 |
0 |
31 |
1 |
2 |
12 |
83 |
| Royalty Taxation under Tax Competition and Profit Shifting |
0 |
1 |
1 |
44 |
2 |
3 |
11 |
50 |
| Royalty Taxation under Tax Competition and Profit Shifting |
0 |
0 |
0 |
76 |
1 |
4 |
12 |
183 |
| Shall We Tax the Risk Premium? |
0 |
0 |
0 |
32 |
2 |
7 |
18 |
204 |
| Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education |
0 |
0 |
0 |
16 |
2 |
3 |
10 |
198 |
| Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition |
0 |
0 |
11 |
11 |
3 |
10 |
29 |
29 |
| Taxing Royalty Payments |
0 |
0 |
0 |
67 |
1 |
2 |
9 |
82 |
| The Effect of Tax Havens on Host Country Welfare |
0 |
0 |
0 |
65 |
1 |
3 |
7 |
224 |
| The Effect of Tax Havens on Host Country Welfare |
0 |
0 |
0 |
21 |
0 |
1 |
4 |
80 |
| The Tax-Efficient Use of Debt in Multinational Corporations |
1 |
1 |
2 |
63 |
5 |
5 |
13 |
165 |
| Transfer Pricing Regulation and Taxation of Royalty Payments |
0 |
0 |
2 |
91 |
4 |
6 |
15 |
296 |
| Transfer Pricing and Debt Shifting in Multinationals |
0 |
0 |
1 |
133 |
1 |
4 |
13 |
417 |
| Transfer Pricing and Debt Shifting in Multinationals |
0 |
0 |
0 |
101 |
1 |
2 |
5 |
110 |
| Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions |
0 |
0 |
7 |
7 |
4 |
6 |
37 |
37 |
| Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions |
0 |
0 |
4 |
4 |
2 |
8 |
22 |
22 |
| Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment |
0 |
0 |
0 |
33 |
4 |
5 |
9 |
53 |
| Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment |
0 |
0 |
0 |
41 |
0 |
0 |
4 |
35 |
| Why Green Parties Should Fear Successful International Climate Agreements |
0 |
0 |
0 |
30 |
1 |
3 |
6 |
144 |
| Will the Global Minimum Tax Hurt Developing Countries? |
0 |
11 |
41 |
41 |
6 |
16 |
31 |
31 |
| Total Working Papers |
1 |
15 |
84 |
2,995 |
153 |
316 |
964 |
10,538 |