Details about Michael Stimmelmayr

Access statistics for papers by Michael Stimmelmayr.

Last updated 2024-04-04. Update your information in the RePEc Author Service.

Short-id: pst288

Working Papers

2023

1. Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland
   CESifo Working Paper Series, CESifo View citations (2)
2. Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   Also in CESifo Working Paper Series, CESifo (2021) View citations (2)
   See also Journal Article Tax losses and ex-ante offshore transfer of intellectual property, Journal of Public Economics, Elsevier (2023) View citations (1) (2023)

2019

3. (Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)

2018

4. Is it just Luring Reported Profit? The Case of European Patent Boxes
   CESifo Working Paper Series, CESifo View citations (12)
5. Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article Profit shifting and investment effects: The implications of zero-taxable profits, Journal of Public Economics, Elsevier (2019) View citations (17) (2019)
6. Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Tax competition between developed, emerging, and developing countries – Same same but different?, Journal of Development Economics, Elsevier (2020) View citations (3) (2020)

2017

7. Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?, European Economic Review, Elsevier (2018) View citations (13) (2018)
8. Taxation and the Multinational Firm
   CESifo Working Paper Series, CESifo View citations (6)

2016

9. Introducing an IP License Box in Switzerland: Quantifying the Effects
   KOF Working papers, KOF Swiss Economic Institute, ETH Zurich View citations (1)
   Also in EcoMod2015, EcoMod (2015)
   CESifo Working Paper Series, CESifo (2015) View citations (4)
   KOF Working papers, KOF Swiss Economic Institute, ETH Zurich (2015) View citations (1)
   See also Journal Article Introducing an IP license box in Switzerland: quantifying the effects, International Tax and Public Finance, Springer (2017) View citations (3) (2017)
10. Is it Luring Innovations or just Profit? The Case of European Patent Boxes
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (7)
11. The Efficiency Costs of Dividend Taxation with Managerial Firms
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association
    Also in CESifo Working Paper Series, CESifo (2015)
12. The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies
    CESifo Working Paper Series, CESifo
    Also in VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015)

2015

13. Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2018) View citations (1) (2018)
14. The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation
    EcoMod2015, EcoMod

2014

15. Taxing multinationals in the presence of internal capital markets
    Working Papers, Oxford University Centre for Business Taxation
    Also in CESifo Working Paper Series, CESifo (2013) View citations (1)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics (2013) View citations (1)
    See also Journal Article Taxing multinationals in the presence of internal capital markets, Journal of Public Economics, Elsevier (2016) View citations (2) (2016)

2013

16. Corporate Deductibility Provisions and Managerial Incentives
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Corporate deductibility provisions and managerial incentives, Journal of Public Economics, Elsevier (2014) View citations (21) (2014)

2009

17. Corporate Taxation and Corporate Governance
    CESifo Working Paper Series, CESifo View citations (6)
18. The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies
    EcoMod2009, EcoMod
19. The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis
    EcoMod2009, EcoMod View citations (1)
    See also Journal Article The impact of the 2008 German corporate tax reform: A dynamic CGE analysis, Economic Modelling, Elsevier (2010) View citations (31) (2010)
20. Wage Inequality in Germany: Disentangling Demand and Supply Effects
    CESifo Working Paper Series, CESifo

2008

21. The Welfare Loss from Differential Taxation of Sectors in Germany
    CESifo Working Paper Series, CESifo
    See also Journal Article The welfare loss from differential taxation of sectors in Germany, International Tax and Public Finance, Springer (2010) (2010)
22. What Drives Wage Inequality?
    EcoMod2008, EcoMod

2006

23. ACE Vs. CBIT: Which Is Better for Investment and Welfare?
    EcoMod2006, EcoMod View citations (3)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (13)
24. Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich
25. Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across
    EcoMod2006, EcoMod

2005

26. Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)

Journal Articles

2023

1. Tax losses and ex-ante offshore transfer of intellectual property
   Journal of Public Economics, 2023, 226, (C) View citations (1)
   See also Working Paper Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property, NBER Working Papers (2023) View citations (1) (2023)

2021

2. Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell
   ifo Schnelldienst, 2021, 74, (10), 03-11 View citations (6)

2020

3. Tax competition between developed, emerging, and developing countries – Same same but different?
   Journal of Development Economics, 2020, 146, (C) View citations (3)
   See also Working Paper Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?, CESifo Working Paper Series (2018) View citations (1) (2018)

2019

4. GRENZÜBERSCHREITENDER GEWINNAUSGLEICH UND STEUERWETTBEWERB
   KOF Analysen, 2019, 13, (3), 95-104
5. Profit shifting and investment effects: The implications of zero-taxable profits
   Journal of Public Economics, 2019, 173, (C), 96-112 View citations (17)
   See also Working Paper Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits, CESifo Working Paper Series (2018) View citations (2) (2018)

2018

6. Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered
   FinanzArchiv: Public Finance Analysis, 2018, 74, (3), 376-413 View citations (1)
   See also Working Paper Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered, CESifo Working Paper Series (2015) View citations (3) (2015)
7. Steuerliche Effekte europäischer Patentboxen
   KOF Analysen, 2018, 12, (1), 73-82
8. Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?
   European Economic Review, 2018, 102, (C), 188-210 View citations (13)
   See also Working Paper Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment, CESifo Working Paper Series (2017) View citations (1) (2017)
9. The Economic Effects of a Wealth Tax in Germany
   ifo DICE Report, 2018, 16, (02), 22-26 View citations (4)

2017

10. Introducing an IP license box in Switzerland: quantifying the effects
    International Tax and Public Finance, 2017, 24, (6), 927-961 View citations (3)
    See also Working Paper Introducing an IP License Box in Switzerland: Quantifying the Effects, KOF Working papers (2016) View citations (1) (2016)

2016

11. Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)
    KOF Analysen, 2016, 10, (3), 129-137
12. Taxing multinationals in the presence of internal capital markets
    Journal of Public Economics, 2016, 138, (C), 58-71 View citations (2)
    See also Working Paper Taxing multinationals in the presence of internal capital markets, Working Papers (2014) (2014)

2014

13. Corporate deductibility provisions and managerial incentives
    Journal of Public Economics, 2014, 111, (C), 120-130 View citations (21)
    See also Working Paper Corporate Deductibility Provisions and Managerial Incentives, CESifo Working Paper Series (2013) View citations (5) (2013)
14. Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box
    KOF Analysen, 2014, 8, (3), 117-125

2010

15. The impact of the 2008 German corporate tax reform: A dynamic CGE analysis
    Economic Modelling, 2010, 27, (1), 454-467 View citations (31)
    See also Working Paper The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis, EcoMod2009 (2009) View citations (1) (2009)
16. The welfare loss from differential taxation of sectors in Germany
    International Tax and Public Finance, 2010, 17, (2), 193-215
    See also Working Paper The Welfare Loss from Differential Taxation of Sectors in Germany, CESifo Working Paper Series (2008) (2008)

2008

17. Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?
    ifo Schnelldienst, 2008, 61, (02), 30-38
18. Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?
    Perspektiven der Wirtschaftspolitik, 2008, 9, (1), 19-36 View citations (5)
19. The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
    ifo DICE Report, 2008, 6, (03), 50-59

2007

20. ACE versus CBIT: Which is Better for Investment and Welfare?
    CESifo Economic Studies, 2007, 53, (2), 294-328 View citations (24)
21. Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 98-116

Books

2012

1. Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen, vol 28
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen
   Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2012)

2007

2. Fundamental Capital Income Tax Reforms, vol 23
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen View citations (21)
   Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2007) View citations (19)