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 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


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 4 5 5
Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies 0 0 0 10 2 7 14 43
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 15 1 7 14 109
Catalysts for social insurance: education subsidies versus physical capital taxation 0 0 1 5 1 7 16 82
Corporate Taxes in the European Union 0 0 1 163 0 33 36 371
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches 1 1 3 104 2 9 17 285
Debt shifting and ownership structure 0 0 3 113 1 5 16 357
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 0 0 1 38 1 3 8 158
Global trends of wind direction-dependent wind resource 0 0 0 0 0 9 13 15
Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior 0 0 0 24 0 4 7 116
How do corporate tax hikes affect investment allocation within multinationals? 0 0 1 1 0 4 14 14
Immobilizing corporate income shifting: Should it be safe to strip in the harbor? 0 0 3 34 2 11 23 152
International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt 0 1 2 10 3 7 14 80
Multinationals and Income Shifting by Debt 0 0 0 13 0 1 3 55
On the desirability of taxing capital income in optimal social insurance 0 0 0 31 0 2 2 133
Optimal Taxation of Risky Human Capital 0 0 0 13 0 5 8 84
Playing easy or playing hard to get: When and how to attract FDI 0 0 0 0 3 7 13 13
Profit Shifting in Two-Sided Markets 0 0 1 45 1 5 14 149
Royalty taxation under tax competition and profit shifting 0 0 2 3 5 12 19 29
Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System 0 0 0 4 0 4 6 313
Taxing Risky Capital Income - A Commodity Taxation Approach 0 0 0 29 4 5 8 94
The tax-efficient use of debt in multinational corporations 0 0 3 15 0 4 10 55
Transfer pricing regulation and taxation of royalty payments 0 0 5 52 1 7 19 150
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 0 0 4 4 8
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 11 0 6 6 66
Total Journal Articles 1 2 26 733 27 172 309 2,936


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 1 3 3 5
Total Books 0 0 0 1 1 3 3 5
1 registered items for which data could not be found


Statistics updated 2026-03-04