Details about Georg Wamser

Access statistics for papers by Georg Wamser.

Last updated 2022-01-17. Update your information in the RePEc Author Service.

Short-id: pwa353

Working Papers

2018

1. A structural quantitative analysis of services trade de-liberalization
   Discussion Papers, Deutsche Bundesbank View citations (3)
2. Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications
   CESifo Working Paper Series, CESifo View citations (4)
   See also Journal Article Corporate income taxes around the world: a survey on forward-looking tax measures and two applications, International Tax and Public Finance, Springer (2019) View citations (23) (2019)
3. Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
   CESifo Working Paper Series, CESifo View citations (8)
4. Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms
   CESifo Working Paper Series, CESifo View citations (1)
5. 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

6. Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence
   CESifo Working Paper Series, CESifo View citations (8)
   Also in Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria (2017) View citations (7)
7. The Commitment Role of Equity Financing
   Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition View citations (3)
   Also in Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria (2017) View citations (9)
   CESifo Working Paper Series, CESifo (2014) View citations (10)
   See also Journal Article The Commitment Role of Equity Financing, Journal of the European Economic Association, European Economic Association (2019) View citations (5) (2019)
8. The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets
   Discussion Papers, Deutsche Bundesbank View citations (14)
   See also Journal Article The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets, Journal of International Economics, Elsevier (2019) View citations (32) (2019)

2015

9. Tax vs. Regulation Policy and the Location of Financial Sector FDI
   CESifo Working Paper Series, CESifo View citations (1)
10. The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates
    CESifo Working Paper Series, CESifo View citations (7)
    See also Journal Article The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates, Review of International Economics, Wiley Blackwell (2020) View citations (4) (2020)

2014

11. Anti Profit-Shifting Rules and Foreign Direct Investment
    CESifo Working Paper Series, CESifo View citations (10)
    See also Journal Article Anti profit-shifting rules and foreign direct investment, International Tax and Public Finance, Springer (2018) View citations (34) (2018)
12. On the genesis of multinational foreign affiliate networks
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (18)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2011) View citations (9)
    See also Journal Article On the genesis of multinational foreign affiliate networks, European Economic Review, Elsevier (2014) View citations (22) (2014)
13. Unobserved Tax Avoidance and the Tax Elasticity of FDI
    CESifo Working Paper Series, CESifo View citations (33)
    See also Journal Article Unobserved tax avoidance and the tax elasticity of FDI, Journal of Economic Behavior & Organization, Elsevier (2014) View citations (28) (2014)

2013

14. Effects of the Endogenous Scope of Preferentialism on International Goods Trade
    CESifo Working Paper Series, CESifo View citations (10)
    See also Journal Article Effects of the Endogenous Scope of Preferentialism on International Goods Trade, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2013) View citations (10) (2013)

2012

15. Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
    CESifo Working Paper Series, CESifo View citations (10)
    See also Journal Article Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data, Economic Journal, Royal Economic Society (2015) View citations (29) (2015)
16. Corporate Taxes and Internal Borrowing within Multinational Firms
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    Also in Working Papers, Oxford University Centre for Business Taxation (2012) View citations (1)
    See also Chapter Corporate Taxes and Internal Borrowing within Multinational Firms, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (5) (2012)
    Journal Article Corporate Taxes and Internal Borrowing within Multinational Firms, American Economic Journal: Economic Policy, American Economic Association (2014) View citations (47) (2014)

2011

17. Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms
    Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science
18. Lisbon Agenda, Regional Innovation System and the New EU Cohesion Policy
    CESifo Working Paper Series, CESifo
19. The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Des
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (10)

2010

20. Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy
    CESifo Working Paper Series, CESifo View citations (3)

2009

21. Essays on Behavioral Responses of Multinational Enterprises to International Taxation
    Munich Dissertations in Economics, University of Munich, Department of Economics View citations (1)
22. Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data
    Working Papers, Oxford University Centre for Business Taxation View citations (18)
    See also Journal Article Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data, National Tax Journal, National Tax Association (2013) View citations (78) (2013)

2008

23. Foreign (in)direct investment and corporate taxation
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank
    See also Journal Article Foreign (in)direct investment and corporate taxation, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2011) View citations (3) (2011)
24. The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (10)
    See also Journal Article The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach, Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford (2014) View citations (33) (2014)
25. The impact of thin-capitalization rules on multinationals' financing and investment decisions
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank View citations (13)
    Also in Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) View citations (34)
    ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (15)
    CESifo Working Paper Series, CESifo (2006) View citations (9)
26. Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (5)
    See also Journal Article Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI, The World Economy, Wiley Blackwell (2009) View citations (35) (2009)

2007

27. Intercompany Loans and Profit Shifting – Evidence from Company-Level Data
    CESifo Working Paper Series, CESifo View citations (20)

2006

28. German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (6)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (6)
29. Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals
    CESifo Working Paper Series, CESifo View citations (19)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (15)
    See also Journal Article Taxation and capital structure choice--Evidence from a panel of German multinationals, Economics Letters, Elsevier (2009) View citations (64) (2009)

Journal Articles

2021

1. Territorial state capacity and elite violence from the 6th to the 19th century
   European Journal of Political Economy, 2021, 70, (C) View citations (2)
2. 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)

2020

3. Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials
   National Tax Journal, 2020, 73, (2), 361-400 View citations (1)
4. The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates
   Review of International Economics, 2020, 28, (1), 35-61 View citations (4)
   See also Working Paper The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates, CESifo Working Paper Series (2015) View citations (7) (2015)

2019

5. Corporate income taxes around the world: a survey on forward-looking tax measures and two applications
   International Tax and Public Finance, 2019, 26, (2), 418-456 View citations (23)
   See also Working Paper Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications, CESifo Working Paper Series (2018) View citations (4) (2018)
6. The Commitment Role of Equity Financing
   Journal of the European Economic Association, 2019, 17, (4), 1232-1260 View citations (5)
   See also Working Paper The Commitment Role of Equity Financing, Rationality and Competition Discussion Paper Series (2017) View citations (3) (2017)
7. The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets
   Journal of International Economics, 2019, 116, (C), 58-73 View citations (32)
   See also Working Paper The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets, Discussion Papers (2017) View citations (14) (2017)

2018

8. Anti profit-shifting rules and foreign direct investment
   International Tax and Public Finance, 2018, 25, (3), 553-580 View citations (34)
   See also Working Paper Anti Profit-Shifting Rules and Foreign Direct Investment, CESifo Working Paper Series (2014) View citations (10) (2014)
9. MEASURING THE INTERDEPENDENCE OF MULTINATIONAL FIRMS' FOREIGN INVESTMENTS
   Economic Inquiry, 2018, 56, (2), 1064-1088 View citations (1)

2017

10. Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy
    The World Economy, 2017, 40, (3), 490-498 View citations (1)
11. The location of financial sector FDI: Tax and regulation policy
    Journal of Banking & Finance, 2017, 78, (C), 14-26 View citations (14)

2016

12. Restricted interest deductibility and multinationals’ use of internal debt finance
    International Tax and Public Finance, 2016, 23, (5), 785-797 View citations (9)

2015

13. Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data
    Economic Journal, 2015, 125, (589), 1764-1789 View citations (29)
    See also Working Paper Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data, CESifo Working Paper Series (2012) View citations (10) (2012)
14. Debt Shifting and Thin-capitalization Rules
    ifo DICE Report, 2015, 12, (04), 27-31 View citations (4)
15. The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design
    Journal of Public Economics, 2015, 129, (C), 77-91 View citations (33)

2014

16. Bilateral internal debt financing and tax planning of multinational firms
    Review of Quantitative Finance and Accounting, 2014, 42, (2), 191-209 View citations (24)
17. Corporate Taxes and Internal Borrowing within Multinational Firms
    American Economic Journal: Economic Policy, 2014, 6, (2), 54-93 View citations (47)
    See also Chapter Corporate Taxes and Internal Borrowing within Multinational Firms, NBER Chapters, 2012 (2012) View citations (5) (2012)
    Working Paper Corporate Taxes and Internal Borrowing within Multinational Firms, NBER Working Papers (2012) View citations (6) (2012)
18. On the genesis of multinational foreign affiliate networks
    European Economic Review, 2014, 65, (C), 136-163 View citations (22)
    See also Working Paper On the genesis of multinational foreign affiliate networks, Munich Reprints in Economics (2014) View citations (18) (2014)
19. The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach
    Oxford Bulletin of Economics and Statistics, 2014, 76, (5), 764-781 View citations (33)
    See also Working Paper The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach, ifo Working Paper Series (2008) View citations (10) (2008)
20. Unobserved tax avoidance and the tax elasticity of FDI
    Journal of Economic Behavior & Organization, 2014, 108, (C), 1-18 View citations (28)
    See also Working Paper Unobserved Tax Avoidance and the Tax Elasticity of FDI, CESifo Working Paper Series (2014) View citations (33) (2014)

2013

21. Effects of the Endogenous Scope of Preferentialism on International Goods Trade
    The B.E. Journal of Economic Analysis & Policy, 2013, 13, (2), 709-731 View citations (10)
    See also Working Paper Effects of the Endogenous Scope of Preferentialism on International Goods Trade, CESifo Working Paper Series (2013) View citations (10) (2013)
22. Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data
    National Tax Journal, 2013, 66, (1), 63-95 View citations (78)
    See also Working Paper Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data, Working Papers (2009) View citations (18) (2009)
23. Multiple faces of preferential market access: their causes and consequences
    (Gravity with gravitas: a solution to the border puzzle)
    Economic Policy, 2013, 28, (73), 143-187 View citations (16)
24. The Lisbon Agenda and Innovation-oriented Cohesion Policy: A New Challenge for Economic Integration among the EU Regions
    Journal of Economic Integration, 2013, 28, 37-58 View citations (8)

2012

25. The impact of thin-capitalization rules on the capital structure of multinational firms
    Journal of Public Economics, 2012, 96, (11), 930-938 View citations (129)

2011

26. Application of Regionally Varying Co-financing Degrees in the Practice of EU Cohesion Policy
    CESifo Forum, 2011, 1, (04), 57-67 View citations (2)
27. Der Nutzen unterschiedlicher Arten von internationalen Wirtschaftsabkommen
    KOF Analysen, 2011, 5, (2), 63-72
28. Foreign (in)direct investment and corporate taxation
    Canadian Journal of Economics/Revue canadienne d'économique, 2011, 44, (4), 1497-1524 View citations (3)
    Also in Canadian Journal of Economics, 2011, 44, (4), 1497-1524 (2011) View citations (13)
    See also Working Paper Foreign (in)direct investment and corporate taxation, Discussion Paper Series 1: Economic Studies (2008) (2008)
29. Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
    FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 103-122 View citations (11)

2010

30. Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment
    Applied Economics, 2010, 42, (5), 563-573 View citations (63)
31. Going Multinational: What are the Effects on Home-Market Performance?
    German Economic Review, 2010, 11, (2), 188-207 View citations (10)
    Also in German Economic Review, 2010, 11, (2), 188-207 (2010) View citations (3)
32. The effects of company taxation in EU accession countries on German FDI1
    The Economics of Transition, 2010, 18, (3), 429-457 View citations (18)

2009

33. Taxation and capital structure choice--Evidence from a panel of German multinationals
    Economics Letters, 2009, 105, (3), 309-311 View citations (64)
    See also Working Paper Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals, CESifo Working Paper Series (2006) View citations (19) (2006)
34. The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
    International Tax and Public Finance, 2009, 16, (3), 298-320 View citations (20)
35. Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
    The World Economy, 2009, 32, (12), 1657-1684 View citations (35)
    See also Working Paper Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI, ifo Working Paper Series (2008) View citations (5) (2008)

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)

Chapters

2012

1. Corporate Taxes and Internal Borrowing within Multinational Firms
   A chapter in Business Taxation (Trans-Atlantic Public Economics Seminar), 2012 View citations (5)
   See also Working Paper Corporate Taxes and Internal Borrowing within Multinational Firms, National Bureau of Economic Research, Inc (2012) View citations (6) (2012)
   Journal Article Corporate Taxes and Internal Borrowing within Multinational Firms, American Economic Association (2014) View citations (47) (2014)

Editor

1. German Economic Review
   De Gruyter