CESifo Research Network Fellow

Georg Wamser

Chair of Public Finance
Eberhard Karls University Tübingen
Faculty of Economics and Social Sciences
Melanchthonstraße 30, 72074, Tübingen, Germany

Affiliated Research Network Area

Public Economics

Fields of Interest

  • Public Finance
  • Multinational Firms

CESifo Working Papers

Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data

Valeria Merlo, Georg Wamser
CESifo, Munich, 2024
CESifo Working Paper No. 11045

Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax

Michael Overesch, Dirk Schindler, Georg Wamser
CESifo, Munich, 2024
CESifo Working Paper No. 11018

The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data

Sean Mc Auliffe, Georg U. Thunecke, Georg Wamser
CESifo, Munich, 2023
CESifo Working Paper No. 10628

Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches

Jaqueline Hansen, Valeria Merlo, Georg Wamser
CESifo, Munich, 2023
CESifo Working Paper No. 10593

Identifying Tax-Setting Responses from Local Fiscal Policy Programs

Valeria Merlo, Andreas Schanbacher, Georg U. Thunecke, Georg Wamser
CESifo, Munich, 2023
CESifo Working Paper No. 10473

The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

Michael Overesch, Leon G. A. Reichert, Georg Wamser
CESifo, Munich, 2023
CESifo Working Paper No. 10310

The Tax-Efficient Use of Debt in Multinational Corporations

Jarle Møen, Dirk Schindler, Guttorm Schjelderup, Georg Wamser
CESifo, Munich, 2018
CESifo Working Paper No. 7133

Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications

Elias Steinmüller, Georg U. Thunecke, Georg Wamser
CESifo, Munich, 2018
CESifo Working Paper No. 7050

Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

Michael Overesch, Sabine Schenkelberg, Georg Wamser
CESifo, Munich, 2018
CESifo Working Paper No. 6960

Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

Simon Behrendt, Georg Wamser
CESifo, Munich, 2018
CESifo Working Paper No. 6869

Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence

Matthias Fahn, Valeria Merlo, Georg Wamser
CESifo, Munich, 2017
CESifo Working Paper No. 6562

Tax vs. Regulation Policy and the Location of Financial Sector FDI

Julia Merz, Michael Overesch, Georg Wamser
CESifo, Munich, 2015
CESifo Working Paper No. 5500

The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates

Valeria Merlo, Nadine Riedel, Georg Wamser
CESifo, Munich, 2015
CESifo Working Paper No. 5449

Unobserved Tax Avoidance and the Tax Elasticity of FDI

Peter Egger, Valeria Merlo, Georg Wamser
CESifo, Munich, 2014
CESifo Working Paper No. 4921

The Commitment Role of Equity Financing

Matthias Fahn, Valeria Merlo, Georg Wamser
CESifo, Munich, 2014
CESifo Working Paper No. 4841

Anti Profit-Shifting Rules and Foreign Direct Investment

Thiess Büttner, Michael Overesch, Georg Wamser
CESifo, Munich, 2014
CESifo Working Paper No. 4710

Effects of the Endogenous Scope of Preferentialism on International Goods Trade

Peter Egger, Georg Wamser
CESifo, Germany, 2013
CESifo Working Paper No. 4208

Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data

Peter Egger, Valeria Merlo, Martin Ruf, Georg Wamser
CESifo, Munich, 2012
CESifo Working Paper No. 3942

Lisbon Agenda, Regional Innovation System and the New EU Cohesion Policy

Chang Woon Nam, Alina Schoenberg, Georg Wamser
CESifo, Munich, 2011
CESifo Working Paper No. 3564

Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy

Chang Woon Nam, Georg Wamser
CESifo, Munich, 2010
CESifo Working Paper No. 2971

Intercompany Loans and Profit Shifting – Evidence from Company-Level Data

Thiess Büttner, Georg Wamser
CESifo, Munich, 2007
CESifo Working Paper No. 1959

Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals

Thiess Büttner, Michael Overesch, Ulrich Schreiber, Georg Wamser
CESifo, Munich, 2006
CESifo Working Paper No. 1841

The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions

Thiess Büttner, Michael Overesch, Ulrich Schreiber, Georg Wamser
CESifo, Munich, 2006
CESifo Working Paper No. 1817