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Details about Dirk Schindler

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Homepage:https://www.eur.nl/en/people/dirk-schindler
Workplace:Capaciteitsgroep Algemene Economie (Department of Economics), Faculteit der Economische Wetenschappen (Erasmus School of Economics), Erasmus Universiteit Rotterdam (Erasmus University of Rotterdam), (more information at EDIRC)
CESifo, (more information at EDIRC)

Access statistics for papers by Dirk Schindler.

Last updated 2020-01-07. Update your information in the RePEc Author Service.

Short-id: psc192


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Working Papers

2019

  1. International Debt Shifting: The Value Maximizing Mix of Internal and External Debt
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads

2018

  1. Royalty Taxation under Tax Competition and Profit Shifting
    Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association Downloads View citations (1)
  2. Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)

2017

  1. Transfer Pricing Regulation and Taxation of Royalty Payments
    Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association Downloads View citations (4)
    See also Journal Article in Journal of Public Economic Theory (2018)

2016

  1. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
    Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association Downloads View citations (3)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) Downloads View citations (1)

    See also Journal Article in Journal of Public Economics (2017)
  2. Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
    Discussion Papers in Economics, University of Munich, Department of Economics Downloads
  3. Taxing Royalty Payments
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)

2015

  1. Capital taxation and imperfect competition: ACE vs. CBIT
    Working Papers, Institut d'Economia de Barcelona (IEB) Downloads
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) Downloads View citations (2)
    Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association (2014) Downloads View citations (3)
    Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2014) Downloads View citations (2)

    See also Journal Article in Journal of Public Economics (2017)
  2. Income Shifting under Losses
    Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association Downloads View citations (4)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) Downloads View citations (6)
  3. The Effect of Tax Havens on Host Country Welfare
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (16)

2014

  1. Abusive Transfer Pricing and Economic Activity
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (11)
  2. An Economic Rationale for Controlled-Foreign-Corporation Rules
    Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association Downloads View citations (1)
  3. Transfer Pricing and Debt Shifting in Multinationals
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)

2013

  1. International Debt Shifting: Do Multinationals Shift Internal or External Debt?
    Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association Downloads View citations (13)
    Also in Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz (2011) Downloads View citations (14)

2012

  1. On the Desirability of Taxing Capital Income in Optimal Social Insurance
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz Downloads View citations (7)
    See also Journal Article in Journal of Public Economics (2012)

2011

  1. Debt Shifting and Ownership Structure
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz Downloads
    See also Journal Article in European Economic Review (2012)

2010

  1. Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation
    Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz Downloads View citations (1)
  2. Why Green Parties Should Fear Successful International Climate Agreements
    TWI Research Paper Series, Thurgauer Wirtschaftsinstitut, Universität Konstanz Downloads View citations (5)

2009

  1. Profit-shifting in Two-sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)
    See also Journal Article in International Journal of the Economics of Business (2010)

2008

  1. Capital Structure and International Debt Shifting: A Comment
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (2)
  2. Human Capital, Multiple Income Risk and Social Insurance
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (2)
  3. Multinationals, Minority Ownership and Tax-Efficient Financing Structures
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (7)

2007

  1. Corporate taxes in the European Union
    ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
    See also Journal Article in Intereconomics: Review of European Economic Policy (2007)
  2. Dual income taxation as a stepping stone towards a European corporate income tax
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads View citations (2)
  3. Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads
    See also Journal Article in Journal of Public Economic Theory (2009)

2006

  1. Company tax reform in Europe and its effect on collusive behavior
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads

2003

  1. Optimal Income Taxation with a Risky Asset: The Triple Income Tax
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads

2002

  1. Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads
  2. Shall We Tax the Risk Premium?
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads

2000

  1. Demographic changes and the implicit tax rate in a pay-as-you-go pension system
    Discussion Papers, Series I, University of Konstanz, Department of Economics Downloads View citations (2)
  2. Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion?
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) Downloads

Journal Articles

2018

  1. Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
    Journal of International Economics, 2018, 114, (C), 25-43 Downloads View citations (3)
  2. Transfer pricing regulation and taxation of royalty payments
    Journal of Public Economic Theory, 2018, 20, (1), 67-84 Downloads View citations (7)
    See also Working Paper (2017)

2017

  1. Capital taxation and imperfect competition: ACE vs. CBIT
    Journal of Public Economics, 2017, 147, (C), 1-15 Downloads View citations (3)
    See also Working Paper (2015)
  2. Immobilizing corporate income shifting: Should it be safe to strip in the harbor?
    Journal of Public Economics, 2017, 152, (C), 68-78 Downloads View citations (3)
    See also Working Paper (2016)

2016

  1. Multinationals and Income Shifting by Debt
    International Journal of the Economics of Business, 2016, 23, (3), 263-286 Downloads View citations (4)

2015

  1. Catalysts for social insurance: education subsidies versus physical capital taxation
    International Tax and Public Finance, 2015, 22, (2), 274-310 Downloads View citations (4)
  2. Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
    Nordic Tax Journal, 2015, 2015, (1), 17-33 Downloads View citations (16)

2012

  1. Debt shifting and ownership structure
    European Economic Review, 2012, 56, (4), 635-647 Downloads View citations (40)
    See also Working Paper (2011)
  2. On the desirability of taxing capital income in optimal social insurance
    Journal of Public Economics, 2012, 96, (9-10), 853-868 Downloads View citations (14)
    See also Working Paper (2012)
  3. Optimal Taxation of Risky Human Capital
    Scandinavian Journal of Economics, 2012, 114, (3), 908-931 Downloads View citations (19)

2011

  1. Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered
    German Economic Review, 2011, 12, (1), 59-84 Downloads View citations (7)

2010

  1. Profit Shifting in Two-Sided Markets
    International Journal of the Economics of Business, 2010, 17, (3), 373-383 Downloads
    See also Working Paper (2009)

2009

  1. Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior
    Journal of Public Economic Theory, 2009, 11, (4), 599-621 Downloads View citations (3)
    See also Working Paper (2007)

2008

  1. Taxing Risky Capital Income - A Commodity Taxation Approach
    FinanzArchiv: Public Finance Analysis, 2008, 64, (3), 311-333 Downloads View citations (9)

2007

  1. Corporate Taxes in the European Union
    Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 Downloads View citations (2)
    See also Working Paper (2007)

2001

  1. Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System
    FinanzArchiv: Public Finance Analysis, 2001, 57, (3), 261-283 Downloads View citations (8)

Books

2006

  1. Optimale Besteuerung riskanter Einkünfte, vol 20
    Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen View citations (1)
 
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