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23 hits:
Working Paper

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
Working Paper

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
Working Paper

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
Working Paper

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
Working Paper

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
Working Paper

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
Working Paper

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

Working Paper

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

Working Paper

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

Working Paper

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

Working Paper

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

Working Paper

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

Working Paper

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

Working Paper

Unobserved Tax Avoidance and the Tax Elasticity of FDI

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

Working Paper

The Commitment Role of Equity Financing

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

Working Paper

Anti Profit-Shifting Rules and Foreign Direct Investment

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

Working Paper

Effects of the Endogenous Scope of Preferentialism on International Goods Trade

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

Working Paper

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

Working Paper

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
Working Paper

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