Details about Dirk Schindler
Access statistics for papers by Dirk Schindler.
Last updated 2025-04-06. Update your information in the RePEc Author Service.
Short-id: psc192
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Working Papers
2024
- Could Country-by-Country Reporting Increase Profit Shifting?
CESifo Working Paper Series, CESifo 
- Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax
CESifo Working Paper Series, CESifo
2023
- How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?
CESifo Working Paper Series, CESifo
See also Journal Article How do corporate tax hikes affect investment allocation within multinationals?, Review of Finance, European Finance Association (2025) (2025)
2022
- Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies
Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition
Also in CESifo Working Paper Series, CESifo (2020) View citations (2)
See also Journal Article Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies, European Economic Review, Elsevier (2023) View citations (2) (2023)
2021
- Inflexibility in Income Shifting: Implications, Detection and Remedies
CESifo Working Paper Series, CESifo View citations (1)
2020
- Playing Easy or Playing Hard to Get: When and How to Attract FDI
CESifo Working Paper Series, CESifo View citations (1)
Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2020) View citations (1)
- Royalty Taxation under Profit Shifting and Competition for FDI
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science
2019
- International Debt Shifting: The Value Maximizing Mix of Internal and External Debt
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (10)
See also Journal Article International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt, International Journal of the Economics of Business, Taylor & Francis Journals (2019) View citations (12) (2019)
2018
- Royalty Taxation under Tax Competition and Profit Shifting
VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association View citations (4)
Also in CESifo Working Paper Series, CESifo (2018) View citations (4)
See also Journal Article Royalty taxation under tax competition and profit shifting, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2023) View citations (1) (2023)
- 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)
- Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
Also in CESifo Working Paper Series, CESifo (2017)
2017
- Transfer Pricing Regulation and Taxation of Royalty Payments
VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association View citations (6)
See also Journal Article Transfer pricing regulation and taxation of royalty payments, Journal of Public Economic Theory, Association for Public Economic Theory (2018) View citations (27) (2018)
2016
- Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association View citations (3)
Also in CESifo Working Paper Series, CESifo (2015) View citations (1)
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (1)
See also Journal Article Immobilizing corporate income shifting: Should it be safe to strip in the harbor?, Journal of Public Economics, Elsevier (2017) View citations (23) (2017)
- Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
Discussion Papers in Economics, University of Munich, Department of Economics
Also in CESifo Working Paper Series, CESifo (2016)
- Taxing Royalty Payments
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
2015
- Capital taxation and imperfect competition: ACE vs. CBIT
Working Papers, Institut d'Economia de Barcelona (IEB)
Also in CESifo Working Paper Series, CESifo (2014) View citations (2)
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) View citations (3)
VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association (2014) View citations (3)
Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2014) View citations (3)
See also Journal Article Capital taxation and imperfect competition: ACE vs. CBIT, Journal of Public Economics, Elsevier (2017) View citations (6) (2017)
- Income Shifting under Losses
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (22)
Also in CESifo Working Paper Series, CESifo (2014) View citations (2)
VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) View citations (18)
- The Effect of Tax Havens on Host Country Welfare
CESifo Working Paper Series, CESifo View citations (14)
Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (19)
2014
- Abusive Transfer Pricing and Economic Activity
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (14)
Also in CESifo Working Paper Series, CESifo (2014) View citations (13)
- An Economic Rationale for Controlled-Foreign-Corporation Rules
VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association View citations (1)
- Transfer Pricing and Debt Shifting in Multinationals
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
Also in CESifo Working Paper Series, CESifo (2013) View citations (8)
2013
- International Debt Shifting: Do Multinationals Shift Internal or External Debt?
VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association View citations (19)
Also in CESifo Working Paper Series, CESifo (2011) View citations (31)
Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz (2011) View citations (31)
2012
- 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 View citations (17)
See also Journal Article On the desirability of taxing capital income in optimal social insurance, Journal of Public Economics, Elsevier (2012) View citations (19) (2012)
2011
- Debt Shifting and Ownership Structure
Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz
See also Journal Article Debt shifting and ownership structure, European Economic Review, Elsevier (2012) View citations (42) (2012)
- International Climate Agreements, Cost Reductions and Convergence of Partisan Politics
CESifo Working Paper Series, CESifo View citations (1)
- Shutting the Stable Door after the Horse Has Bolted? On Educational Risk and the Quality of Education
CESifo Working Paper Series, CESifo View citations (1)
2010
- Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation
CESifo Working Paper Series, CESifo View citations (2)
- 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 View citations (1)
- Multinationals, Minority Ownership and Tax-Efficient Financing Structures
CESifo Working Paper Series, CESifo View citations (1)
Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) View citations (7)
- Why Green Parties Should Fear Successful International Climate Agreements
TWI Research Paper Series, Thurgauer Wirtschaftsinstitut, Universität Konstanz View citations (5)
2009
- On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance
CESifo Working Paper Series, CESifo
- Optimal Taxation of Risky Human Capital
CESifo Working Paper Series, CESifo View citations (8)
See also Journal Article Optimal Taxation of Risky Human Capital, Scandinavian Journal of Economics, Wiley Blackwell (2012) View citations (19) (2012)
- Profit-shifting in Two-sided Markets
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
See also Journal Article Profit Shifting in Two-Sided Markets, International Journal of the Economics of Business, Taylor & Francis Journals (2010) View citations (2) (2010)
2008
- Capital Structure and International Debt Shifting: A Comment
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
- Educational and Wage Risk: Social Insurance vs. Quality of Education
CESifo Working Paper Series, CESifo View citations (5)
- Human Capital, Multiple Income Risk and Social Insurance
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
- Insuring Educational Risk: Opportunities versus Income
CESifo Working Paper Series, CESifo View citations (3)
2007
- Corporate taxes in the European Union
ULB Institutional Repository, ULB -- Universite Libre de Bruxelles
See also Journal Article Corporate Taxes in the European Union, Intereconomics: Review of European Economic Policy, Springer (2007) View citations (2) (2007)
- 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) View citations (2)
- Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)
See also Journal Article Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior, Journal of Public Economic Theory, Association for Public Economic Theory (2009) View citations (5) (2009)
2006
- Company Tax Reform in Europe and its Effect on Collusive Behavior
CESifo Working Paper Series, CESifo
Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2006)
- Optimal Income Taxation with a Risky Asset – The Triple Income Tax
CESifo Working Paper Series, CESifo
Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2003)
2002
- Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern
CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE)
- Shall We Tax the Risk Premium?
CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE)
2000
- 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 View citations (2)
- Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion?
CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE)
Journal Articles
2025
- How do corporate tax hikes affect investment allocation within multinationals?
Review of Finance, 2025, 29, (2), 531-565
See also Working Paper How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?, CESifo Working Paper Series (2023) (2023)
2024
- Global trends of wind direction-dependent wind resource
Energy, 2024, 304, (C)
2023
- Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies
European Economic Review, 2023, 155, (C) View citations (2)
See also Working Paper Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies, Rationality and Competition Discussion Paper Series (2022) (2022)
- Royalty taxation under tax competition and profit shifting
Canadian Journal of Economics/Revue canadienne d'économique, 2023, 56, (4), 1377-1412 View citations (1)
See also Working Paper Royalty Taxation under Tax Competition and Profit Shifting, VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy (2018) View citations (4) (2018)
2021
- 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)
2019
- International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt
International Journal of the Economics of Business, 2019, 26, (3), 431-465 View citations (12)
See also Working Paper International Debt Shifting: The Value Maximizing Mix of Internal and External Debt, Discussion Papers (2019) View citations (10) (2019)
2018
- Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
Journal of International Economics, 2018, 114, (C), 25-43 View citations (32)
- Transfer pricing regulation and taxation of royalty payments
Journal of Public Economic Theory, 2018, 20, (1), 67-84 View citations (27)
See also Working Paper Transfer Pricing Regulation and Taxation of Royalty Payments, VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking (2017) View citations (6) (2017)
2017
- Capital taxation and imperfect competition: ACE vs. CBIT
Journal of Public Economics, 2017, 147, (C), 1-15 View citations (6)
See also Working Paper Capital taxation and imperfect competition: ACE vs. CBIT, Working Papers (2015) (2015)
- Immobilizing corporate income shifting: Should it be safe to strip in the harbor?
Journal of Public Economics, 2017, 152, (C), 68-78 View citations (23)
See also Working Paper Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?, VfS Annual Conference 2016 (Augsburg): Demographic Change (2016) View citations (3) (2016)
2016
- Multinationals and Income Shifting by Debt
International Journal of the Economics of Business, 2016, 23, (3), 263-286 View citations (13)
2015
- Catalysts for social insurance: education subsidies versus physical capital taxation
International Tax and Public Finance, 2015, 22, (2), 274-310 View citations (3)
- Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
Nordic Tax Journal, 2015, 2015, (1), 17-33 View citations (23)
2012
- Debt shifting and ownership structure
European Economic Review, 2012, 56, (4), 635-647 View citations (42)
See also Working Paper Debt Shifting and Ownership Structure, Working Paper Series of the Department of Economics, University of Konstanz (2011) (2011)
- On the desirability of taxing capital income in optimal social insurance
Journal of Public Economics, 2012, 96, (9-10), 853-868 View citations (19)
See also Working Paper On the Desirability of Taxing Capital Income in Optimal Social Insurance, Working Paper Series of the Department of Economics, University of Konstanz (2012) View citations (17) (2012)
- Optimal Taxation of Risky Human Capital
Scandinavian Journal of Economics, 2012, 114, (3), 908-931 View citations (19)
See also Working Paper Optimal Taxation of Risky Human Capital, CESifo Working Paper Series (2009) View citations (8) (2009)
2011
- Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered
German Economic Review, 2011, 12, (1), 59-84 View citations (6)
Also in German Economic Review, 2011, 12, (1), 59-84 (2011) View citations (6)
2010
- Profit Shifting in Two-Sided Markets
International Journal of the Economics of Business, 2010, 17, (3), 373-383 View citations (2)
See also Working Paper Profit-shifting in Two-sided Markets, Discussion Papers (2009) View citations (1) (2009)
2009
- Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior
Journal of Public Economic Theory, 2009, 11, (4), 599-621 View citations (5)
See also Working Paper Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior, Discussion Papers (2007) View citations (1) (2007)
2008
- Taxing Risky Capital Income - A Commodity Taxation Approach
FinanzArchiv: Public Finance Analysis, 2008, 64, (3), 311-333 View citations (13)
2007
- Corporate Taxes in the European Union
Intereconomics: Review of European Economic Policy, 2007, 42, (3), 116-142 View citations (2)
See also Working Paper Corporate taxes in the European Union, ULB Institutional Repository (2007) (2007)
2001
- Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System
FinanzArchiv: Public Finance Analysis, 2001, 57, (3), 261-283 View citations (7)
Books
2006
- Optimale Besteuerung riskanter Einkünfte, vol 20
Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen
Edited books
2024
- Research Handbook on the Economics of Tax Havens
Books, Edward Elgar Publishing
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