Details about Dominika Irma Langenmayr
Access statistics for papers by Dominika Irma Langenmayr.
Last updated 2025-01-07. Update your information in the RePEc Author Service.
Short-id: pla562
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Working Papers
2024
- Could Country-by-Country Reporting Increase Profit Shifting?
CESifo Working Paper Series, CESifo
- Taxing Transitions: Inheritance Tax and Family Firm Succession
Working Papers, Bavarian Graduate Program in Economics (BGPE)
2022
- Home or Away? Profit Shifting with Territorial Taxation
IMF Working Papers, International Monetary Fund 
See also Journal Article Home or away? Profit shifting with territorial taxation, Journal of Public Economics, Elsevier (2023) View citations (5) (2023)
2021
- Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
Working Papers, Bavarian Graduate Program in Economics (BGPE) View citations (2)
- Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
CESifo Working Paper Series, CESifo View citations (5)
See also Journal Article Escaping the exchange of information: Tax evasion via citizenship-by-investment, Journal of Public Economics, Elsevier (2023) View citations (9) (2023)
2020
- Avoiding Taxes: Banks' Use of Internal Debt
CESifo Working Paper Series, CESifo 
Also in Working Papers, Bavarian Graduate Program in Economics (BGPE) (2020)  Munich Reprints in Economics, University of Munich, Department of Economics (2020)
See also Journal Article Avoiding taxes: banks’ use of internal debt, International Tax and Public Finance, Springer (2021) (2021)
- Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association View citations (9)
Also in CESifo Working Paper Series, CESifo (2020) View citations (12)
2017
- Taxation and Corporate Risk-Taking
CESifo Working Paper Series, CESifo View citations (6)
Also in Research Papers, Stanford University, Graduate School of Business (2016)  Working Papers, Oxford University Centre for Business Taxation (2013) View citations (16) Discussion Papers in Economics, University of Munich, Department of Economics (2014)
- Trading Offshore: Evidence on Banks' Tax Avoidance
CESifo Working Paper Series, CESifo View citations (10)
See also Journal Article Trading offshore: evidence on banks’ tax avoidance, Scandinavian Journal of Economics, Wiley Blackwell (2022) (2022)
- Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms
CESifo Working Paper Series, CESifo View citations (2)
Also in VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association (2016) View citations (1)
2015
- Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?
VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association View citations (13)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2014)  CESifo Working Paper Series, CESifo (2015) View citations (14) Munich Reprints in Economics, University of Munich, Department of Economics (2015) View citations (17)
See also Chapter Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?, NBER Chapters, National Bureau of Economic Research, Inc (2017) View citations (35) (2017) Journal Article Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?, Journal of Public Economics, Elsevier (2017) View citations (35) (2017)
2013
- Should tax policy favour high or low productivity firms?
Working Papers, Oxford University Centre for Business Taxation 
Also in CESifo Working Paper Series, CESifo (2012)  Discussion Papers in Economics, University of Munich, Department of Economics (2012) View citations (1) Working Papers, Bavarian Graduate Program in Economics (BGPE) (2012) View citations (8)
See also Journal Article Should tax policy favor high- or low-productivity firms?, European Economic Review, Elsevier (2015) View citations (19) (2015)
- Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?
Munich Reprints in Economics, University of Munich, Department of Economics View citations (57)
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (5) Working Papers, Bavarian Graduate Program in Economics (BGPE) (2011)  Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (29) CESifo Working Paper Series, CESifo (2012) View citations (1)
See also Journal Article Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?, Journal of International Economics, Elsevier (2013) View citations (55) (2013)
2011
- Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Working Papers, Bavarian Graduate Program in Economics (BGPE) 
Also in Discussion Papers in Economics, University of Munich, Department of Economics (2011) 
See also Journal Article Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2015) View citations (4) (2015)
Journal Articles
2024
- JUE insight: Expectations about future tax rates and firm entry
Journal of Urban Economics, 2024, 142, (C)
- Surak, Kristin. The Golden Passport: Global Mobility for Millionaires
Journal of Economic Literature, 2024, 62, (2), 814-16
2023
- Escaping the exchange of information: Tax evasion via citizenship-by-investment
Journal of Public Economics, 2023, 221, (C) View citations (9)
See also Working Paper Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment, CESifo Working Paper Series (2021) View citations (5) (2021)
- Home or away? Profit shifting with territorial taxation
Journal of Public Economics, 2023, 217, (C) View citations (5)
See also Working Paper Home or Away? Profit Shifting with Territorial Taxation, IMF Working Papers (2022) (2022)
- Steuerschätzung: Ausgabenprioritäten setzen
Wirtschaftsdienst, 2023, 103, (11), 724-724
- Verkürzung sinnvoll?
Wirtschaftsdienst, 2023, 103, (4), 228-228
- Verlustrücktrag bei der Gewerbesteuer? Eine Mikrosimulation der Aufkommenseffekte
Perspektiven der Wirtschaftspolitik, 2023, 24, (4), 395-407
2022
- Trading offshore: evidence on banks’ tax avoidance
Scandinavian Journal of Economics, 2022, 124, (3), 797-837 
See also Working Paper Trading Offshore: Evidence on Banks' Tax Avoidance, CESifo Working Paper Series (2017) View citations (10) (2017)
2021
- Avoiding taxes: banks’ use of internal debt
International Tax and Public Finance, 2021, 28, (3), 717-745 
See also Working Paper Avoiding Taxes: Banks' Use of Internal Debt, CESifo Working Paper Series (2020) (2020)
- Correction to: Avoiding taxes: banks’ use of internal debt
International Tax and Public Finance, 2021, 28, (3), 746-747
- Daten gegen Steuervermeidung?
(Tax Country-by-Country Reporting: Data Against Tax Avoidance?)
Wirtschaftsdienst, 2021, 101, (2), 74-74
- Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry
Journal of Public Economics, 2021, 204, (C) View citations (3)
- Nachhaltiges Wirtschaften, nachhaltig finanziert: Herausforderungen für die Politik in den 2020er Jahren
Perspektiven der Wirtschaftspolitik, 2021, 22, (3), 176-190
- Steuerehrlichkeit und Steuerlotterien
(Compliance and Receipt Lotteries)
Wirtschaftsdienst, 2021, 101, (12), 953-955
- Unternehmenssteuerrecht: Rechtsformneutralität sinnvoll?
(Corporate tax law: Does legal form neutrality make sense?)
Wirtschaftsdienst, 2021, 101, (4), 241-241
2020
- Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise
(The Tax Treatment of Losses: Options for Reforms During the Corona Crisis)
Wirtschaftsdienst, 2020, 100, (5), 367-373 View citations (5)
2017
- Steuerflucht — ein (lösbares?) Problem
(Tax Evasion — A (Manageable?) Problem)
Wirtschaftsdienst, 2017, 97, (12), 830-831 View citations (1)
- Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?
Journal of Public Economics, 2017, 151, (C), 110-125 View citations (35)
See also Chapter Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?, NBER Chapters, 2017 (2017) View citations (35) (2017) Working Paper Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?, VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy (2015) View citations (13) (2015)
2015
- How Does Firm Heterogeneity Affect International Tax Policy?
ifo DICE Report, 2015, 13, (02), 57-62 View citations (3)
- Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
The B.E. Journal of Economic Analysis & Policy, 2015, 15, (4), 1657-1677 View citations (4)
See also Working Paper Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity, Working Papers (2011) (2011)
- Should tax policy favor high- or low-productivity firms?
European Economic Review, 2015, 73, (C), 18-34 View citations (19)
See also Working Paper Should tax policy favour high or low productivity firms?, Working Papers (2013) (2013)
2013
- Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?
Journal of International Economics, 2013, 90, (2), 326-336 View citations (55)
See also Working Paper Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?, Munich Reprints in Economics (2013) View citations (57) (2013)
Chapters
2017
- Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?
A chapter in Personal Income Taxation and Household Behavior (TAPES), 2017 View citations (35)
See also Journal Article Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?, Elsevier (2017) View citations (35) (2017) Working Paper Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?, Verein für Socialpolitik / German Economic Association (2015) View citations (13) (2015)
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