Details about Guttorm Schjelderup

Workplace:

Institutt for foretaksøkonomi (Department of Business and Management Science), Norges Handelshøyskole (NHH) (Norwegian School of Economics), (more information at EDIRC)

Access statistics for papers by Guttorm Schjelderup.

Last updated 2024-10-08. Update your information in the RePEc Author Service.

Short-id: psc319

---

Jump to Journal Articles

Working Papers

2024

1. Taxation and Multi-Sided Platforms: A Review
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
2. Wealth Taxation: The Key to Unlocking Capital Gains
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science

2023

3. The Economics of the Global Minimum Tax
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
   Also in CESifo Working Paper Series, CESifo (2023) View citations (1)
   See also Journal Article The economics of the global minimum tax, International Tax and Public Finance, Springer (2024) View citations (1) (2024)
4. The Global Minimum Tax Raises More Revenues than You Think, or Much Less
   CESifo Working Paper Series, CESifo View citations (14)
   Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2023) View citations (14)
   CESifo Working Paper Series, CESifo (2022) View citations (11)
   See also Journal Article The global minimum tax raises more revenues than you think, or much less, Journal of International Economics, Elsevier (2023) View citations (4) (2023)

2022

5. Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science

2020

6. Investor-State Dispute Settlement and Multinational Firm Behavior
   CESifo Working Paper Series, CESifo View citations (3)
   Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2020) View citations (3)
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2017) View citations (2)
   See also Journal Article Investor‐state dispute settlement and multinational firm behavior, Review of International Economics, Wiley Blackwell (2021) View citations (2) (2021)
7. Playing Easy or Playing Hard to Get: When and How to Attract FDI
   CESifo Working Paper Series, CESifo View citations (1)
   Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2020) View citations (1)

2019

8. Does a Wealth Tax Discriminate against Domestic Investors?
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
9. International Debt Shifting: The Value Maximizing Mix of Internal and External Debt
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (10)
   See also Journal Article International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt, International Journal of the Economics of Business, Taylor & Francis Journals (2019) View citations (11) (2019)

2018

10. The Tax-Efficient Use of Debt in Multinational Corporations
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article The tax-efficient use of debt in multinational corporations, Journal of Corporate Finance, Elsevier (2021) View citations (8) (2021)

2017

11. Transfer Pricing Regulation and Taxation of Royalty Payments
    VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (6)
    See also Journal Article Transfer pricing regulation and taxation of royalty payments, Journal of Public Economic Theory, Association for Public Economic Theory (2018) View citations (27) (2018)

2016

12. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (3)
    Also in CESifo Working Paper Series, CESifo (2015) View citations (1)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (1)
    See also Journal Article Immobilizing corporate income shifting: Should it be safe to strip in the harbor?, Journal of Public Economics, Elsevier (2017) View citations (23) (2017)
13. Taxing Royalty Payments
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)

2015

14. Capital taxation and imperfect competition: ACE vs. CBIT
    Working Papers, Institut d'Economia de Barcelona (IEB)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) View citations (3)
    CESifo Working Paper Series, CESifo (2014) View citations (2)
    VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association (2014) View citations (3)
    Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2014) View citations (3)
    See also Journal Article Capital taxation and imperfect competition: ACE vs. CBIT, Journal of Public Economics, Elsevier (2017) View citations (6) (2017)
15. Secrecy Jurisdictions
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
    Also in CESifo Working Paper Series, CESifo (2015) View citations (1)
    See also Journal Article Secrecy jurisdictions, International Tax and Public Finance, Springer (2016) View citations (16) (2016)
16. Taxing Mobile Capital and Profits: The Nordic Welfare States
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015)
17. The Effect of Tax Havens on Host Country Welfare
    CESifo Working Paper Series, CESifo View citations (14)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (19)
18. The Tax Sensitivity of Debt in Multinationals: A Review
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015)
    See also Journal Article The Tax Sensitivity of Debt in Multinationals: A Review, International Journal of the Economics of Business, Taylor & Francis Journals (2016) View citations (4) (2016)

2014

19. Abusive Transfer Pricing and Economic Activity
    CESifo Working Paper Series, CESifo View citations (13)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) View citations (14)
20. Transfer Pricing and Debt Shifting in Multinationals
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    Also in CESifo Working Paper Series, CESifo (2013) View citations (8)

2013

21. International Debt Shifting: Do Multinationals Shift Internal or External Debt?
    VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association View citations (19)
    Also in CESifo Working Paper Series, CESifo (2011) View citations (31)
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz (2011) View citations (31)

2011

22. Debt Shifting and Ownership Structure
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz
    See also Journal Article Debt shifting and ownership structure, European Economic Review, Elsevier (2012) View citations (41) (2012)
23. Media Firm Strategy and Advertising Taxes
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
24. Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    CESifo Working Paper Series, CESifo
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2009)
    Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2011) View citations (1)
    See also Journal Article Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy, Economica, London School of Economics and Political Science (2013) View citations (20) (2013)

2010

25. Multinationals, Minority Ownership and Tax-Efficient Financing Structures
    CESifo Working Paper Series, CESifo View citations (1)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) View citations (7)
26. Tax Responses in Platform Industries
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (17)
    See also Journal Article Tax responses in platform industries, Oxford Economic Papers, Oxford University Press (2010) View citations (17) (2010)

2009

27. Economic integration and the relationship between profit and wage taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (13)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) View citations (6)
    See also Journal Article Economic integration and the relationship between profit and wage taxes, Public Choice, Springer (2009) View citations (12) (2009)
28. On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (19)
    See also Journal Article On revenue and welfare dominance of ad valorem taxes in two-sided markets, Economics Letters, Elsevier (2009) View citations (21) (2009)
29. Profit-shifting in Two-sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    See also Journal Article Profit Shifting in Two-Sided Markets, International Journal of the Economics of Business, Taylor & Francis Journals (2010) View citations (2) (2010)
30. Should Utility-Reducing Media Advertising be Taxed?
    CESifo Working Paper Series, CESifo View citations (1)

2008

31. Capital Structure and International Debt Shifting: A Comment
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
32. Efficiency Enhancing Taxation in Two-sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (33)
    Also in CESifo Working Paper Series, CESifo (2008) View citations (30)
    See also Journal Article Efficiency enhancing taxation in two-sided markets, Journal of Public Economics, Elsevier (2008) View citations (34) (2008)
33. Redistributive taxation, multinational enterprises, and economic integration
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (19)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2008) View citations (19)
    See also Journal Article Redistributive taxation, multinational enterprises, and economic integration, European Journal of Political Economy, Elsevier (2008) View citations (19) (2008)
34. The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    See also Journal Article The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions, Economic Journal, Royal Economic Society (2009) View citations (16) (2009)

2007

35. Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
36. Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
    See also Journal Article Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior, Journal of Public Economic Theory, Association for Public Economic Theory (2009) View citations (5) (2009)
37. Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
    Also in Working Papers, University of Otago, Department of Economics (2006)
    CESifo Working Paper Series, CESifo (2007)
38. Taxation in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
    Also in CESifo Working Paper Series, CESifo (2006) View citations (8)
39. Taxes and Decision Rights in Multinationals
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (3)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) View citations (1)
    Working Papers, Copenhagen Business School, Department of Economics (2006) View citations (1)
    See also Journal Article Taxes and Decision Rights in Multinationals, Journal of Public Economic Theory, Association for Public Economic Theory (2008) View citations (54) (2008)
40. The Choice of Apportionment Factors under Formula Apportionment
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2011) View citations (19) (2011)

2006

41. Company Tax Reform in Europe and its Effect on Collusive Behavior
    CESifo Working Paper Series, CESifo
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2006)
42. Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
    CESifo Working Paper Series, CESifo
43. Globalisation and the Mix of Wage and Profit Taxes
    CESifo Working Paper Series, CESifo View citations (9)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) View citations (10)

2005

44. Barriers to trade and imperfect competition: The choice of commodity tax base
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (40)
    See also Journal Article Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base, International Tax and Public Finance, Springer (2005) View citations (39) (2005)
45. Centralized vs. De-centralized Multinationals and Taxes
    Working Papers, Copenhagen Business School, Department of Economics View citations (3)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (4)
46. Do Consumers Buy Less of a Taxed Good?
    CESifo Working Paper Series, CESifo View citations (2)

2004

47. Corporate Tax Systems, Multinational Enterprises, and Economic Integration
    CESifo Working Paper Series, CESifo
    See also Journal Article Corporate tax systems, multinational enterprises, and economic integration, Journal of International Economics, Elsevier (2005) View citations (74) (2005)
48. Tacit collusion and international commodity taxation
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
    See also Journal Article Tacit collusion and international commodity taxation, Journal of Public Economics, Elsevier (2004) View citations (19) (2004)
49. Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (6)

2003

50. Competing for Foreign Direct Investments: A Real Options Approach
    CESifo Working Paper Series, CESifo View citations (3)

2002

51. Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (3)
52. Why Europe Should Love Tax Competition - and the U.S. Even More So
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)

2001

53. Corporate Taxation, Multinational Enterprise and Economic Integration
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (8)
54. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    CESifo Working Paper Series, CESifo View citations (5)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (13)
    Working Papers, Copenhagen Business School, Department of Economics (2000)
    See also Journal Article Formula Apportionment and Transfer Pricing under Oligopolistic Competition, Journal of Public Economic Theory, Association for Public Economic Theory (2003) View citations (63) (2003)
55. Tax Spillovers under Separate accounting and Formula Apportionment
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (18)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (23)
56. To Peg or Not To Peg? A Simple Model of Exchange Rate Regime Choice In Small Economies
    CESifo Working Paper Series, CESifo View citations (27)
    See also Journal Article To peg or not to peg?: A simple model of exchange rate regime choice in small economies, Economics Letters, Elsevier (2001) View citations (32) (2001)

2000

57. Commodity Taxation and International Trade in Imperfect Markets
    CESifo Working Paper Series, CESifo View citations (7)
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2000) View citations (7)
    Working Papers, Norwegian School of Economics and Business Administration- (2000) View citations (14)
58. Competing for Capital in a "Lumpy" World
    CESifo Working Paper Series, CESifo View citations (141)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (52)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (1999) View citations (14)
    See also Journal Article Competing for capital in a 'lumpy' world, Journal of Public Economics, Elsevier (2000) View citations (132) (2000)
59. Corporate tax systems and cross country profit shifting
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (237)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (32)
    See also Journal Article Corporate Tax Systems and Cross Country Profit Shifting, Oxford Economic Papers, Oxford University Press (2000) View citations (253) (2000)
60. Tacit Collusion under Destination- and Origin-Based Commodity Taxation
    CESifo Working Paper Series, CESifo View citations (2)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (1)
61. Tax Competition and International Public Goods
    Working Papers, Norwegian School of Economics and Business Administration- View citations (7)
    Also in CESifo Working Paper Series, CESifo (2000) View citations (9)
    See also Journal Article Tax Competition and International Public Goods, International Tax and Public Finance, Springer (2002) View citations (46) (2002)

1999

62. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    Working Papers, Norwegian School of Economics and Business Administration- View citations (11)
    Also in University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (1999) View citations (12)
    See also Journal Article Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (1999) View citations (13) (1999)
63. Transfer Pricing and Ownership Structure
    Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen View citations (10)
    See also Journal Article Transfer Pricing and Ownership Structure, Scandinavian Journal of Economics, Wiley Blackwell (1999) View citations (9) (1999)

1998

64. Fortress Building in Global Tax Competition
    Working Papers, Norwegian School of Economics and Business Administration- View citations (2)
    See also Journal Article Fortress Building in Global Tax Competition, Journal of Urban Economics, Elsevier (1999) View citations (90) (1999)
65. Industrial Agglomeration and Capital Taxation
    Working Papers, Norwegian School of Economics and Business Administration- View citations (10)
66. Joint Ventures and Transfer Pricing Rivalry
    Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1998)
67. Trade, Multinationals and Transfer Pricing Regulations
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Trade, Multinationals, and Transfer Pricing Regulations, Canadian Journal of Economics, Canadian Economics Association (1999) View citations (23) (1999)

1996

68. Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off
    Working Papers, Norwegian School of Economics and Business Administration-

1995

69. Internationally Mobile Firms and Tax Policy
    CESifo Working Paper Series, CESifo View citations (2)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1995) View citations (8)
70. Personal Income Taxation and Welfare Appropriation in an Open Economy
    Working Papers, Norwegian School of Economics and Business Administration- View citations (4)
71. The Multinational Firm, Transfer Pricing and the Nature of Competition
    CESifo Working Paper Series, CESifo View citations (2)
72. The Multinational Firn Transfer Pricing and the Natural Competition
    Working Papers, Norwegian School of Economics and Business Administration- View citations (2)

1994

73. Capital Controls and Tax Competition
    Working Papers, Norwegian School of Economics and Business Administration-

1991

74. Investment Incentives and differences in National Tax Systems
    Working Papers, Norwegian School of Economics and Business Administration-
75. Optimal Income Taxation and International Labor Mobility
    Working Papers, Norwegian School of Economics and Business Administration- View citations (1)
    See also Journal Article Optimal Income Taxation and International Labour Mobility, Bulletin of Economic Research, Wiley Blackwell (1997) View citations (1) (1997)
76. Optimal Taxation, Capital Mobility and Tax Evasion
    Working Papers, Norwegian School of Economics and Business Administration-
77. Tax DeductionVersus Tax Credit: The Case of the Multinational Firm
    Working Papers, Norwegian School of Economics and Business Administration-

1990

78. Reforming state enterprises in socialist economies: guidelines for leasing them to entrepreneurs
    Policy Research Working Paper Series, The World Bank

Journal Articles

2024

1. The economics of the global minimum tax
   International Tax and Public Finance, 2024, 31, (4), 935-952 View citations (1)
   See also Working Paper The Economics of the Global Minimum Tax, Discussion Papers (2023) View citations (1) (2023)
2. Transfer pricing under global adoption of destination-based cash-flow taxation
   International Tax and Public Finance, 2024, 31, (1), 243-261

2023

3. The global minimum tax raises more revenues than you think, or much less
   Journal of International Economics, 2023, 145, (C) View citations (4)
   See also Working Paper The Global Minimum Tax Raises More Revenues than You Think, or Much Less, CESifo Working Paper Series (2023) View citations (14) (2023)

2022

4. Investor asset valuation under a wealth tax and a capital income tax
   International Tax and Public Finance, 2022, 29, (4), 873-889 View citations (1)

2021

5. Investor‐state dispute settlement and multinational firm behavior
   Review of International Economics, 2021, 29, (4), 1013-1024 View citations (2)
   See also Working Paper Investor-State Dispute Settlement and Multinational Firm Behavior, CESifo Working Paper Series (2020) View citations (3) (2020)
6. The tax-efficient use of debt in multinational corporations
   Journal of Corporate Finance, 2021, 71, (C) View citations (8)
   See also Working Paper The Tax-Efficient Use of Debt in Multinational Corporations, CESifo Working Paper Series (2018) View citations (2) (2018)

2019

7. International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt
   International Journal of the Economics of Business, 2019, 26, (3), 431-465 View citations (11)
   See also Working Paper International Debt Shifting: The Value Maximizing Mix of Internal and External Debt, Discussion Papers (2019) View citations (10) (2019)

2018

8. Transfer pricing regulation and taxation of royalty payments
   Journal of Public Economic Theory, 2018, 20, (1), 67-84 View citations (27)
   See also Working Paper Transfer Pricing Regulation and Taxation of Royalty Payments, VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking (2017) View citations (6) (2017)

2017

9. Capital taxation and imperfect competition: ACE vs. CBIT
   Journal of Public Economics, 2017, 147, (C), 1-15 View citations (6)
   See also Working Paper Capital taxation and imperfect competition: ACE vs. CBIT, Working Papers (2015) (2015)
10. Immobilizing corporate income shifting: Should it be safe to strip in the harbor?
    Journal of Public Economics, 2017, 152, (C), 68-78 View citations (23)
    See also Working Paper Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?, VfS Annual Conference 2016 (Augsburg): Demographic Change (2016) View citations (3) (2016)

2016

11. Multinationals and Income Shifting by Debt
    International Journal of the Economics of Business, 2016, 23, (3), 263-286 View citations (12)
12. Secrecy jurisdictions
    International Tax and Public Finance, 2016, 23, (1), 168-189 View citations (16)
    See also Working Paper Secrecy Jurisdictions, Discussion Papers (2015) (2015)
13. The Tax Sensitivity of Debt in Multinationals: A Review
    International Journal of the Economics of Business, 2016, 23, (1), 109-121 View citations (4)
    See also Working Paper The Tax Sensitivity of Debt in Multinationals: A Review, CESifo Working Paper Series (2015) (2015)

2013

14. Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    Economica, 2013, 80, (317), 131-148 View citations (20)
    See also Working Paper Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy, CESifo Working Paper Series (2011) (2011)

2012

15. Ad Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel?
    Journal of Media Economics, 2012, 25, (3), 133-146
16. Debt shifting and ownership structure
    European Economic Review, 2012, 56, (4), 635-647 View citations (41)
    See also Working Paper Debt Shifting and Ownership Structure, Working Paper Series of the Department of Economics, University of Konstanz (2011) (2011)

2011

17. Indirect taxation and tax incidence under nonlinear pricing
    International Tax and Public Finance, 2011, 18, (5), 519-532 View citations (10)
18. THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT
    International Economic Review, 2011, 52, (3), 913-934 View citations (19)
    See also Working Paper The Choice of Apportionment Factors under Formula Apportionment, CESifo Working Paper Series (2007) View citations (4) (2007)

2010

19. Company taxation and tax spillovers: Separate accounting versus formula apportionment
    European Economic Review, 2010, 54, (1), 121-132 View citations (77)
20. Profit Shifting in Two-Sided Markets
    International Journal of the Economics of Business, 2010, 17, (3), 373-383 View citations (2)
    See also Working Paper Profit-shifting in Two-sided Markets, Discussion Papers (2009) View citations (1) (2009)
21. Tax responses in platform industries
    Oxford Economic Papers, 2010, 62, (4), 764-783 View citations (17)
    See also Working Paper Tax Responses in Platform Industries, EPRU Working Paper Series (2010) View citations (17) (2010)

2009

22. Economic integration and the relationship between profit and wage taxes
    Public Choice, 2009, 138, (3), 423-446 View citations (12)
    See also Working Paper Economic integration and the relationship between profit and wage taxes, Munich Reprints in Economics (2009) View citations (13) (2009)
23. Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior
    Journal of Public Economic Theory, 2009, 11, (4), 599-621 View citations (5)
    See also Working Paper Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior, Discussion Papers (2007) View citations (1) (2007)
24. On revenue and welfare dominance of ad valorem taxes in two-sided markets
    Economics Letters, 2009, 104, (2), 86-88 View citations (21)
    See also Working Paper On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets, Discussion Papers (2009) View citations (19) (2009)
25. The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    Economic Journal, 2009, 119, (539), 1143-1161 View citations (16)
    Also in Economic Journal, 2009, 119, (539), 1143-1161 (2009) View citations (7)
    See also Working Paper The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions, Discussion Papers (2008) View citations (1) (2008)

2008

26. Efficiency enhancing taxation in two-sided markets
    Journal of Public Economics, 2008, 92, (5-6), 1531-1539 View citations (34)
    See also Working Paper Efficiency Enhancing Taxation in Two-sided Markets, Discussion Papers (2008) View citations (33) (2008)
27. Redistributive taxation, multinational enterprises, and economic integration
    European Journal of Political Economy, 2008, 24, (1), 249-255 View citations (19)
    See also Working Paper Redistributive taxation, multinational enterprises, and economic integration, Discussion Papers (2008) View citations (19) (2008)
28. Taxes and Decision Rights in Multinationals
    Journal of Public Economic Theory, 2008, 10, (2), 245-258 View citations (54)
    See also Working Paper Taxes and Decision Rights in Multinationals, Discussion Papers (2007) View citations (3) (2007)

2006

29. To Invest or not to Invest: A real options approach to FDIs and tax competition
    International Tax and Public Finance, 2006, 13, (6), 643-660 View citations (10)

2005

30. Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
    International Tax and Public Finance, 2005, 12, (3), 281-300 View citations (39)
    See also Working Paper Barriers to trade and imperfect competition: The choice of commodity tax base, Munich Reprints in Economics (2005) View citations (40) (2005)
31. Corporate tax systems, multinational enterprises, and economic integration
    Journal of International Economics, 2005, 65, (2), 507-521 View citations (74)
    See also Working Paper Corporate Tax Systems, Multinational Enterprises, and Economic Integration, CESifo Working Paper Series (2004) (2004)

2004

32. Tacit collusion and international commodity taxation
    Journal of Public Economics, 2004, 88, (3-4), 577-600 View citations (19)
    See also Working Paper Tacit collusion and international commodity taxation, Munich Reprints in Economics (2004) View citations (15) (2004)

2003

33. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    Journal of Public Economic Theory, 2003, 5, (2), 419-437 View citations (63)
    See also Working Paper Formula Apportionment and Transfer Pricing under Oligopolistic Competition, CESifo Working Paper Series (2001) View citations (5) (2001)
34. Symmetric Tax Competition under Formula Apportionment
    Journal of Public Economic Theory, 2003, 5, (2), 439-446 View citations (36)

2002

35. Tax Competition and International Public Goods
    International Tax and Public Finance, 2002, 9, (2), 111-120 View citations (46)
    See also Working Paper Tax Competition and International Public Goods, Working Papers (2000) View citations (7) (2000)

2001

36. Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information
    Journal of Population Economics, 2000, 13, (4), 623-637 View citations (3)
37. To peg or not to peg?: A simple model of exchange rate regime choice in small economies
    Economics Letters, 2001, 73, (2), 161-167 View citations (32)
    See also Working Paper To Peg or Not To Peg? A Simple Model of Exchange Rate Regime Choice In Small Economies, CESifo Working Paper Series (2001) View citations (27) (2001)

2000

38. Competing for capital in a 'lumpy' world
    Journal of Public Economics, 2000, 78, (3), 253-274 View citations (132)
    See also Working Paper Competing for Capital in a "Lumpy" World, CESifo Working Paper Series (2000) View citations (141) (2000)
39. Corporate Tax Systems and Cross Country Profit Shifting
    Oxford Economic Papers, 2000, 52, (2), 306-25 View citations (253)
    See also Working Paper Corporate tax systems and cross country profit shifting, Munich Reprints in Economics (2000) View citations (237) (2000)

1999

40. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 481- View citations (13)
    See also Working Paper Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision, Working Papers (1999) View citations (11) (1999)
41. Fortress Building in Global Tax Competition
    Journal of Urban Economics, 1999, 46, (1), 156-167 View citations (90)
    See also Working Paper Fortress Building in Global Tax Competition, Working Papers (1998) View citations (2) (1998)
42. Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income
    International Journal of the Economics of Business, 1999, 6, (1), 93-105 View citations (3)
43. Trade, Multinationals, and Transfer Pricing Regulations
    Canadian Journal of Economics, 1999, 32, (3), 817-844 View citations (23)
    See also Working Paper Trade, Multinationals and Transfer Pricing Regulations, CESifo Working Paper Series (1998) View citations (1) (1998)
44. Transfer Pricing and Ownership Structure
    Scandinavian Journal of Economics, 1999, 101, (4), 673-688 View citations (9)
    See also Working Paper Transfer Pricing and Ownership Structure, Norway; Department of Economics, University of Bergen (1999) View citations (10) (1999)

1998

45. Internationally mobile firms and tax policy1
    Journal of International Economics, 1998, 45, (1), 97-113 View citations (33)
46. The political economy of capital controls and tax policy in a small open economy
    European Journal of Political Economy, 1998, 14, (3), 543-559 View citations (2)

1997

47. Optimal Income Taxation and International Labour Mobility
    Bulletin of Economic Research, 1997, 49, (4), 327-46 View citations (1)
    See also Working Paper Optimal Income Taxation and International Labor Mobility, Working Papers (1991) View citations (1) (1991)
48. Transfer Pricing as a Strategic Device for Decentralized Multinationals
    International Tax and Public Finance, 1997, 4, (3), 277-290 View citations (66)
    Also in International Tax and Public Finance, 1997, 4, (3), 277-290 (1997) View citations (50)