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 0 1 61 1 1 17 185
An Economic Rationale for Controlled-Foreign-Corporation Rules 1 1 1 61 1 2 21 280
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies 0 0 0 61 1 1 6 98
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies 0 0 0 22 0 4 21 46
Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern 0 0 0 36 1 1 6 254
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 1 1 18 0 1 17 115
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 12 0 2 20 76
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 16 1 1 20 85
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 18 1 3 16 65
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 0 9 37
Could Country-by-Country Reporting Increase Profit Shifting? 1 17 17 17 1 11 11 11
Could Country-by-Country Reporting Increase Profit Shifting? 0 2 5 22 0 5 28 45
Debt Shifting and Ownership Structure 0 0 0 81 1 2 10 247
Demographic changes and the implicit tax rate in a pay-as-you-go pension system 0 0 1 18 0 1 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 6 33 54
Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? 0 0 0 95 1 2 7 761
Dual income taxation as a stepping stone towards a European corporate income tax 0 0 0 75 0 0 9 118
Educational and Wage Risk: Social Insurance vs. Quality of Education 0 0 0 41 1 1 11 166
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior 0 0 0 52 0 1 6 176
How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? 0 0 2 38 0 1 16 37
Human Capital, Multiple Income Risk and Social Insurance 0 0 0 67 0 1 9 166
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 23 0 0 18 64
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 6 0 0 11 60
Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? 0 0 0 12 0 2 15 68
Income Shifting under Losses 0 0 0 30 0 1 14 152
Income Shifting under Losses 0 1 3 25 0 1 11 118
Income Shifting under Losses 0 0 0 28 0 0 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 0 1 9 195
International Climate Agreements, Cost Reductions and Convergence of Partisan Politics 0 0 0 16 2 2 15 96
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 86 0 0 19 336
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 129 1 1 13 583
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 125 0 3 29 446
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt 0 2 3 25 0 4 22 139
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 0 42 2 2 13 163
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 1 43 1 1 9 209
On the Desirability of Taxing Capital Income in Optimal Social Insurance 0 0 0 54 1 1 10 156
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 0 1 9 128
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 0 10 19 87
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules 0 0 0 20 0 1 12 84
Optimal Taxation of Risky Human Capital 0 0 1 88 0 1 16 259
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 1 1 13 0 3 20 45
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 0 0 14 0 2 19 48
Profit-shifting in Two-sided Markets 0 0 0 76 1 1 13 178
Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment 0 0 2 6 2 4 23 36
Royalty Taxation under Profit Shifting and Competition for FDI 0 0 0 31 0 0 12 85
Royalty Taxation under Tax Competition and Profit Shifting 0 1 2 78 1 5 19 191
Royalty Taxation under Tax Competition and Profit Shifting 0 0 2 45 0 3 15 55
Shall We Tax the Risk Premium? 0 0 0 32 0 1 17 205
Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education 0 0 0 16 1 2 12 201
Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition 0 1 12 12 1 3 37 37
Taxing Royalty Payments 0 0 0 67 0 1 11 84
The Effect of Tax Havens on Host Country Welfare 0 0 0 21 0 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 1 4 15 169
Transfer Pricing Regulation and Taxation of Royalty Payments 0 0 0 91 0 2 16 300
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 133 1 1 14 419
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 101 0 1 5 112
Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 1 7 0 0 21 37
Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 0 4 1 1 19 25
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 0 1 1 42 0 1 4 36
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 0 0 0 33 2 2 10 55
Why Green Parties Should Fear Successful International Climate Agreements 0 0 0 30 0 1 7 145
Will the Global Minimum Tax Hurt Developing Countries? 0 1 42 42 2 3 37 37
Total Working Papers 2 29 103 3,033 32 122 1,066 10,741


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 11 11
Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies 0 0 1 11 1 4 20 55
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 0 2 3 106 0 3 20 294
Debt shifting and ownership structure 1 3 3 116 2 5 22 368
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 0 1 1 39 0 1 10 164
Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior 0 0 0 24 0 0 10 120
How do corporate tax hikes affect investment allocation within multinationals? 0 0 1 1 1 2 21 24
Immobilizing corporate income shifting: Should it be safe to strip in the harbor? 0 1 2 35 0 3 18 157
International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt 1 1 3 12 1 1 15 82
Multinationals and Income Shifting by Debt 3 6 7 20 5 8 13 67
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 1 1 14 90
Playing easy or playing hard to get: When and how to attract FDI 1 2 2 2 2 5 23 24
Profit Shifting in Two-Sided Markets 0 0 2 46 0 1 19 157
Royalty taxation under tax competition and profit shifting 0 1 1 4 1 4 22 37
Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System 0 0 0 4 0 1 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 0 1 12 61
Transfer pricing regulation and taxation of royalty payments 0 0 2 53 0 1 20 159
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 0 0 1 7 11
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 11 0 0 9 69
Total Journal Articles 6 17 31 755 15 44 379 3,073


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 2026-10-11