Details about Dominika Irma Langenmayr

Access statistics for papers by Dominika Irma Langenmayr.

Last updated 2025-04-24. Update your information in the RePEc Author Service.

Short-id: pla562

Working Papers

2024

1. Could Country-by-Country Reporting Increase Profit Shifting?
   CESifo Working Paper Series, CESifo
2. Taxing Transitions: Inheritance Tax and Family Firm Succession
   Working Papers, Bavarian Graduate Program in Economics (BGPE)

2022

3. 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 (7) (2023)

2021

4. Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment
   Working Papers, Bavarian Graduate Program in Economics (BGPE) View citations (2)
5. 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

6. 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 Avoiding taxes: banks’ use of internal debt, International Tax and Public Finance, Springer (2021) (2021)
7. Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
   CESifo Working Paper Series, CESifo View citations (14)
   Also in VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association (2020) View citations (11)

2017

8. 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)
9. 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)
10. 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

11. Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?
    CESifo Working Paper Series, CESifo View citations (14)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2015) View citations (17)
    VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) View citations (13)
    Discussion Papers in Economics, University of Munich, Department of Economics (2014)
    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 (36) (2017)
    Journal Article Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?, Journal of Public Economics, Elsevier (2017) View citations (36) (2017)

2013

12. 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 (8)
    See also Journal Article Should tax policy favor high- or low-productivity firms?, European Economic Review, Elsevier (2015) View citations (19) (2015)
13. 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 (59)
    Also in CESifo Working Paper Series, CESifo (2012) View citations (1)
    Working Papers, Bavarian Graduate Program in Economics (BGPE) (2011)
    Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (5)
    Discussion Papers in Economics, University of Munich, Department of Economics (2011) View citations (29)
    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 (58) (2013)

2011

14. 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 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

1. JUE insight: Expectations about future tax rates and firm entry
   Journal of Urban Economics, 2024, 142, (C) View citations (2)
2. Surak, Kristin. The Golden Passport: Global Mobility for Millionaires
   Journal of Economic Literature, 2024, 62, (2), 814-16

2023

3. 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)
4. Home or away? Profit shifting with territorial taxation
   Journal of Public Economics, 2023, 217, (C) View citations (7)
   See also Working Paper Home or Away? Profit Shifting with Territorial Taxation, IMF Working Papers (2022) (2022)
5. Steuerschätzung: Ausgabenprioritäten setzen
   Wirtschaftsdienst, 2023, 103, (11), 724-724
6. Verkürzung sinnvoll?
   Wirtschaftsdienst, 2023, 103, (4), 228-228
7. Verlustrücktrag bei der Gewerbesteuer? Eine Mikrosimulation der Aufkommenseffekte
   Perspektiven der Wirtschaftspolitik, 2023, 24, (4), 395-407

2022

8. 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

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

2020

15. 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

16. Steuerflucht — ein (lösbares?) Problem
    (Tax Evasion — A (Manageable?) Problem)
    Wirtschaftsdienst, 2017, 97, (12), 830-831 View citations (1)
17. Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?
    Journal of Public Economics, 2017, 151, (C), 110-125 View citations (36)
    See also Chapter Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?, NBER Chapters, 2017 (2017) View citations (36) (2017)
    Working Paper Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?, CESifo Working Paper Series (2015) View citations (14) (2015)

2015

18. How Does Firm Heterogeneity Affect International Tax Policy?
    ifo DICE Report, 2015, 13, (02), 57-62 View citations (3)
19. 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, Discussion Papers in Economics (2011) (2011)
20. 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

21. Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?
    Journal of International Economics, 2013, 90, (2), 326-336 View citations (58)
    See also Working Paper Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?, Munich Reprints in Economics (2013) View citations (59) (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 (36)
   See also Journal Article Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?, Elsevier (2017) View citations (36) (2017)
   Working Paper Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?, CESifo (2015) View citations (14) (2015)