Details about Dominika Irma Langenmayr

Access statistics for papers by Dominika Irma Langenmayr.

Last updated 2022-02-15. Update your information in the RePEc Author Service.

Short-id: pla562

Working Papers

2021

1. Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
   Working Papers, Bavarian Graduate Program in Economics (BGPE)
2. Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
   CESifo Working Paper Series, CESifo View citations (1)

2020

3. Avoiding Taxes: Banks' Use of Internal Debt
   Working Papers, Bavarian Graduate Program in Economics (BGPE)
   Also in Munich Reprints in Economics, University of Munich, Department of Economics (2020)
   CESifo Working Paper Series, CESifo (2020)
   See also Journal Article in International Tax and Public Finance (2021)
4. 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 (4)
   Also in CESifo Working Paper Series, CESifo (2020) View citations (6)

2017

5. Taxation and Corporate Risk-Taking
   CESifo Working Paper Series, CESifo View citations (1)
   Also in Research Papers, Stanford University, Graduate School of Business (2016)
   Working Papers, Oxford University Centre for Business Taxation (2013) View citations (15)
   Discussion Papers in Economics, University of Munich, Department of Economics (2014)
6. Trading Offshore: Evidence on Banks' Tax Avoidance
   CESifo Working Paper Series, CESifo View citations (9)
7. 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

8. 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 (10)
   Also in CESifo Working Paper Series, CESifo (2015) View citations (11)
   Discussion Papers in Economics, University of Munich, Department of Economics (2014)
   Munich Reprints in Economics, University of Munich, Department of Economics (2015) View citations (13)
   See also Chapter (2017)
   Journal Article in Journal of Public Economics (2017)

2013

9. Should tax policy favour high or low productivity firms?
   Working Papers, Oxford University Centre for Business Taxation
   Also in Discussion Papers in Economics, University of Munich, Department of Economics (2012) View citations (1)
   CESifo Working Paper Series, CESifo (2012)
   Working Papers, Bavarian Graduate Program in Economics (BGPE) (2012) View citations (5)
   See also Journal Article in European Economic Review (2015)
10. 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 (44)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (25)
    Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (5)
    CESifo Working Paper Series, CESifo (2012) View citations (1)
    Working Papers, Bavarian Graduate Program in Economics (BGPE) (2011)
    See also Journal Article in Journal of International Economics (2013)

2011

11. Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
    Discussion Papers in Economics, University of Munich, Department of Economics
    Also in Working Papers, Bavarian Graduate Program in Economics (BGPE) (2011)
    See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2015)

Journal Articles

2021

1. Avoiding taxes: banks’ use of internal debt
   International Tax and Public Finance, 2021, 28, (3), 717-745
   See also Working Paper (2020)
2. Correction to: Avoiding taxes: banks’ use of internal debt
   International Tax and Public Finance, 2021, 28, (3), 746-747
3. Daten gegen Steuervermeidung?
   (Tax Country-by-Country Reporting: Data Against Tax Avoidance?)
   Wirtschaftsdienst, 2021, 101, (2), 74-74
4. Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry
   Journal of Public Economics, 2021, 204, (C)
5. Nachhaltiges Wirtschaften, nachhaltig finanziert: Herausforderungen für die Politik in den 2020er Jahren
   Perspektiven der Wirtschaftspolitik, 2021, 22, (3), 176-190
6. Steuerehrlichkeit und Steuerlotterien
   (Compliance and Receipt Lotteries)
   Wirtschaftsdienst, 2021, 101, (12), 953-955
7. Unternehmenssteuerrecht: Rechtsformneutralität sinnvoll?
   (Corporate tax law: Does legal form neutrality make sense?)
   Wirtschaftsdienst, 2021, 101, (4), 241-241

2020

8. 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 (4)

2017

9. Steuerflucht — ein (lösbares?) Problem
   (Tax Evasion — A (Manageable?) Problem)
   Wirtschaftsdienst, 2017, 97, (12), 830-831 View citations (1)
10. Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?
    Journal of Public Economics, 2017, 151, (C), 110-125 View citations (15)
    See also Working Paper (2015)
    Chapter (2017)

2015

11. How Does Firm Heterogeneity Affect International Tax Policy?
    ifo DICE Report, 2015, 13, (02), 57-62 View citations (3)
12. 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 (2)
    See also Working Paper (2011)
13. Should tax policy favor high- or low-productivity firms?
    European Economic Review, 2015, 73, (C), 18-34 View citations (17)
    See also Working Paper (2013)

2013

14. Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?
    Journal of International Economics, 2013, 90, (2), 326-336 View citations (46)
    See also Working Paper (2013)

Chapters

2017

1. 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 (22)
   See also Journal Article in Journal of Public Economics (2017)
   Working Paper (2015)