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 4 14 186
Abusive Transfer Pricing and Economic Activity 0 0 0 60 1 7 17 183
An Economic Rationale for Controlled-Foreign-Corporation Rules 0 0 0 60 1 4 19 278
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies 0 0 0 61 0 2 6 97
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies 0 0 0 22 1 4 15 40
Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern 0 0 1 36 1 4 6 253
Capital Structure and International Debt Shifting: A Comment 0 0 0 40 0 1 15 155
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 16 0 4 19 84
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 12 0 3 19 74
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 17 0 4 15 113
Capital Taxation and Imperfect Competition: ACE vs. CBIT 0 0 0 8 0 2 20 66
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 18 1 5 11 60
Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation 0 0 0 12 0 2 7 80
Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation 0 0 0 40 0 2 8 117
Company Tax Reform in Europe and its Effect on Collusive Behavior 0 0 0 45 0 3 10 273
Company tax reform in Europe and its effect on collusive behavior 0 0 0 49 0 1 4 165
Corporate taxes in the European Union 0 0 0 0 0 1 9 36
Could Country-by-Country Reporting Increase Profit Shifting? 1 1 2 19 1 4 22 37
Debt Shifting and Ownership Structure 0 0 0 81 0 6 8 245
Demographic changes and the implicit tax rate in a pay-as-you-go pension system 0 0 1 18 0 5 15 90
Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax 0 0 1 12 3 10 32 47
Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion? 0 0 0 95 2 3 5 759
Dual income taxation as a stepping stone towards a European corporate income tax 0 0 0 75 0 2 10 118
Educational and Wage Risk: Social Insurance vs. Quality of Education 0 0 0 41 0 2 10 163
Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior 0 0 0 52 0 1 5 175
How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals? 0 1 2 38 1 3 14 35
Human Capital, Multiple Income Risk and Social Insurance 0 0 0 67 0 3 8 165
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 23 0 3 19 63
Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? 0 0 0 6 1 3 13 59
Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour? 0 0 0 12 0 2 14 65
Income Shifting under Losses 0 0 0 28 1 3 11 114
Income Shifting under Losses 0 0 0 30 0 4 13 151
Income Shifting under Losses 1 1 1 23 1 2 9 116
Inflexibility in Income Shifting: Implications, Detection and Remedies 1 1 1 12 1 5 14 52
Insuring Educational Risk: Opportunities versus Income 0 0 0 53 0 1 7 193
International Climate Agreements, Cost Reductions and Convergence of Partisan Politics 0 0 0 16 1 2 13 94
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 129 1 4 11 581
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 86 3 9 18 335
International Debt Shifting: Do Multinationals Shift Internal or External Debt? 0 0 0 125 0 2 27 443
International Debt Shifting: The Value Maximizing Mix of Internal and External Debt 0 0 1 22 0 3 17 133
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 1 1 43 0 4 8 208
Multinationals, Minority Ownership and Tax-Efficient Financing Structures 0 0 0 42 1 6 12 160
On the Desirability of Taxing Capital Income in Optimal Social Insurance 0 0 0 54 1 4 9 155
On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance 0 0 0 27 1 4 24 171
Optimal Income Taxation with a Risky Asset – The Triple Income Tax 0 0 0 26 1 3 9 127
Optimal Income Taxation with a Risky Asset: The Triple Income Tax 0 0 0 15 0 4 11 98
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules 0 0 0 20 0 4 10 82
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules 0 0 0 31 0 3 9 77
Optimal Taxation of Risky Human Capital 0 0 1 88 0 4 17 258
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 0 0 12 1 5 16 41
Playing Easy or Playing Hard to Get: When and How to Attract FDI 0 0 0 14 1 5 18 46
Profit-shifting in Two-sided Markets 0 0 0 76 0 1 13 177
Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment 0 0 2 6 2 6 23 31
Royalty Taxation under Profit Shifting and Competition for FDI 0 0 0 31 0 2 12 83
Royalty Taxation under Tax Competition and Profit Shifting 0 0 0 76 2 5 14 185
Royalty Taxation under Tax Competition and Profit Shifting 0 0 1 44 1 3 11 51
Shall We Tax the Risk Premium? 0 0 0 32 0 2 18 204
Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education 0 0 0 16 0 2 10 198
Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition 0 0 11 11 5 13 34 34
Taxing Royalty Payments 0 0 0 67 1 2 10 83
The Effect of Tax Havens on Host Country Welfare 0 0 0 65 0 3 7 224
The Effect of Tax Havens on Host Country Welfare 0 0 0 21 0 1 3 80
The Tax-Efficient Use of Debt in Multinational Corporations 0 1 2 63 0 5 12 165
Transfer Pricing Regulation and Taxation of Royalty Payments 0 0 2 91 0 5 14 296
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 101 1 3 5 111
Transfer Pricing and Debt Shifting in Multinationals 0 0 0 133 0 3 12 417
Transfer Pricing and Investment - How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 6 7 0 4 30 37
Transfer Pricing and Investment – How OECD Transfer Pricing Rules Affect Investment Decisions 0 0 3 4 1 5 22 23
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 0 0 0 41 0 0 4 35
Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment 0 0 0 33 0 4 9 53
Why Green Parties Should Fear Successful International Climate Agreements 0 0 0 30 0 3 6 144
Will the Global Minimum Tax Hurt Developing Countries? 0 0 41 41 3 12 34 34
Total Working Papers 3 6 80 2,998 43 265 975 10,581


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 4 9 9
Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies 0 1 1 11 4 6 17 49
Capital taxation and imperfect competition: ACE vs. CBIT 0 0 0 15 1 2 14 111
Catalysts for social insurance: education subsidies versus physical capital taxation 0 0 0 5 1 2 16 84
Corporate Taxes in the European Union 0 0 1 163 0 2 38 373
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches 0 0 2 104 1 6 19 291
Debt shifting and ownership structure 0 0 1 113 2 6 19 363
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 0 0 0 38 0 4 9 162
Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior 0 0 0 24 0 4 11 120
How do corporate tax hikes affect investment allocation within multinationals? 0 0 1 1 1 8 22 22
Immobilizing corporate income shifting: Should it be safe to strip in the harbor? 0 0 1 34 1 2 21 154
International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt 0 0 1 10 0 0 13 80
Multinationals and Income Shifting by Debt 0 0 0 13 0 2 4 57
On the desirability of taxing capital income in optimal social insurance 0 0 0 31 1 2 4 135
Optimal Taxation of Risky Human Capital 0 0 0 13 2 4 12 88
Playing easy or playing hard to get: When and how to attract FDI 0 0 0 0 0 6 19 19
Profit Shifting in Two-Sided Markets 0 0 1 45 2 5 19 154
Royalty taxation under tax competition and profit shifting 0 0 2 3 0 3 21 32
Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System 0 0 0 4 1 4 9 317
Taxing Risky Capital Income - A Commodity Taxation Approach 0 0 0 29 1 7 15 101
The tax-efficient use of debt in multinational corporations 0 0 2 15 1 4 13 59
Transfer pricing regulation and taxation of royalty payments 1 1 4 53 1 8 24 158
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 11 0 2 8 68
Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered 0 0 0 0 0 1 5 9
Total Journal Articles 1 2 17 735 21 94 361 3,015


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 2 5 7
Total Books 0 0 0 1 1 2 5 7
1 registered items for which data could not be found


Statistics updated 2026-06-04