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 1 1 61 0 2 18 184
Abusive Transfer Pricing and Economic Activity 0 0 0 78 0 0 14 186
An Economic Rationale for Controlled-Foreign-Corporation Rules 0 0 0 60 1 2 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 1 4 18 43
Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern 0 0 0 36 0 1 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 12 0 0 19 74
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 8 0 0 20 66
Capital Taxation and Imperfect Competition: ACE vs. CBIT 1 1 1 18 1 2 17 115
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 18 1 4 14 63
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 1 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 10 37
Could Country-by-Country Reporting Increase Profit Shifting? 2 4 5 22 4 8 28 44
Could Country-by-Country Reporting Increase Profit Shifting? 12 12 12 12 8 8 8 8
Debt Shifting and Ownership Structure 0 0 0 81 0 0 8 245
Demographic changes and the implicit tax rate in a pay-as-you-go pension system 0 0 1 18 0 1 15 91
Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax 0 0 1 12 2 6 31 50
Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? 0 0 0 95 0 2 5 759
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 11 165
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior 0 0 0 52 0 0 5 175
How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? 0 0 2 38 0 2 15 36
Human Capital, Multiple Income Risk and Social Insurance 0 0 0 67 0 0 8 165
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 6 0 2 13 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 2 14 67
Income Shifting under Losses 0 2 2 24 0 2 10 117
Income Shifting under Losses 0 0 0 30 0 0 13 151
Income Shifting under Losses 0 0 0 28 0 2 11 115
Inflexibility in Income Shifting: Implications, Detection and Remedies 0 1 1 12 0 1 14 52
Insuring Educational Risk: Opportunities versus Income 0 0 0 53 0 1 8 194
International Climate Agreements, Cost Reductions and Convergence of Partisan Politics 0 0 0 16 0 1 13 94
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 129 0 2 12 582
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 125 1 1 28 444
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 86 0 4 19 336
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt 0 1 1 23 0 2 18 135
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 0 42 0 2 13 161
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 1 43 0 0 8 208
On the Desirability of Taxing Capital Income in Optimal Social Insurance 0 0 0 54 0 1 9 155
On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance 0 0 0 27 0 1 24 171
Optimal Income Taxation with a Risky Asset – The Triple Income Tax 0 0 0 26 0 1 9 127
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 0 0 9 77
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules 0 0 0 20 1 2 12 84
Optimal Taxation of Risky Human Capital 0 0 1 88 0 0 16 258
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 0 0 14 1 2 18 47
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 0 0 12 1 3 18 43
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 4 22 33
Royalty Taxation under Profit Shifting and Competition for FDI 0 0 0 31 0 2 14 85
Royalty Taxation under Tax Competition and Profit Shifting 0 1 1 77 1 4 16 187
Royalty Taxation under Tax Competition and Profit Shifting 0 1 2 45 1 3 13 53
Shall We Tax the Risk Premium? 0 0 0 32 0 0 17 204
Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education 0 0 0 16 1 2 11 200
Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition 1 1 12 12 1 6 35 35
Taxing Royalty Payments 0 0 0 67 0 1 10 83
The Effect of Tax Havens on Host Country Welfare 0 0 0 21 0 0 3 80
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 0 0 12 165
Transfer Pricing Regulation and Taxation of Royalty Payments 0 0 0 91 1 3 15 299
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 133 0 1 13 418
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 101 0 1 5 111
Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 1 7 0 0 24 37
Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 0 4 0 2 19 24
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 0 0 0 33 0 0 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 0 0 6 144
Will the Global Minimum Tax Hurt Developing Countries? 0 0 41 41 0 3 34 34
Total Working Papers 16 25 90 3,020 30 111 1,009 10,649

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 1 2 10 10
Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies 0 0 1 11 0 6 19 51
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 15 0 1 11 111
Catalysts for social insurance: education subsidies versus physical capital taxation 0 0 0 5 0 1 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 1 3 105 2 3 21 293
Debt shifting and ownership structure 2 2 2 115 2 4 20 365
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 1 1 1 39 1 2 11 164
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 0 1 22 22
Immobilizing corporate income shifting: Should it be safe to strip in the harbor? 0 0 1 34 1 2 16 155
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 2 3 3 16 2 4 7 61
On the desirability of taxing capital income in optimal social insurance 0 0 0 31 0 1 4 135
Optimal Taxation of Risky Human Capital 0 0 0 13 0 3 13 89
Playing easy or playing hard to get: When and how to attract FDI 0 0 0 0 1 1 20 20
Profit Shifting in Two-Sided Markets 0 1 2 46 1 5 19 157
Royalty taxation under tax competition and profit shifting 0 0 1 3 0 1 20 33
Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System 0 0 0 4 1 3 11 319
Taxing Risky Capital Income - A Commodity Taxation Approach 0 0 0 29 0 1 15 101
The tax-efficient use of debt in multinational corporations 0 0 2 15 0 2 12 60
Transfer pricing regulation and taxation of royalty payments 0 1 2 53 0 1 20 158
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 11 0 1 9 69
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 0 0 1 6 10
Total Journal Articles 6 10 22 744 12 47 363 3,041

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 1 5 7
Total Books 0 0 0 1 0 1 5 7
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Statistics updated 2026-08-07