Details about Dirk Schindler

Access statistics for papers by Dirk Schindler.

Last updated 2024-12-06. Update your information in the RePEc Author Service.

Short-id: psc192

Working Papers

2024

1. Could Country-by-Country Reporting Increase Profit Shifting?
   CESifo Working Paper Series, CESifo
2. Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax
   CESifo Working Paper Series, CESifo

2023

3. How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?
   CESifo Working Paper Series, CESifo

2022

4. 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

5. Inflexibility in Income Shifting: Implications, Detection and Remedies
   CESifo Working Paper Series, CESifo View citations (1)

2020

6. 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)
7. Royalty Taxation under Profit Shifting and Competition for FDI
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science

2019

8. 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 (11) (2019)

2018

9. Royalty Taxation under Tax Competition and Profit Shifting
   CESifo Working Paper Series, CESifo View citations (4)
   Also in VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association (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)
10. 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)
11. 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

12. 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

13. 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)
14. 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)
15. Taxing Royalty Payments
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (1)

2015

16. 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)
17. Income Shifting under Losses
    VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association View citations (18)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) View citations (22)
    CESifo Working Paper Series, CESifo (2014) View citations (2)
18. The Effect of Tax Havens on Host Country Welfare
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (19)
    Also in CESifo Working Paper Series, CESifo (2015) View citations (14)

2014

19. 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)
20. 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)
21. 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

22. 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

23. 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

24. 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 (41) (2012)
25. International Climate Agreements, Cost Reductions and Convergence of Partisan Politics
    CESifo Working Paper Series, CESifo View citations (1)
26. 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

27. Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation
    CESifo Working Paper Series, CESifo View citations (2)
28. 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)
29. 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)
30. Why Green Parties Should Fear Successful International Climate Agreements
    TWI Research Paper Series, Thurgauer Wirtschaftsinstitut, Universität Konstanz View citations (5)

2009

31. On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance
    CESifo Working Paper Series, CESifo
32. 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)
33. 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

34. Capital Structure and International Debt Shifting: A Comment
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
35. Educational and Wage Risk: Social Insurance vs. Quality of Education
    CESifo Working Paper Series, CESifo View citations (5)
36. Human Capital, Multiple Income Risk and Social Insurance
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (2)
37. Insuring Educational Risk: Opportunities versus Income
    CESifo Working Paper Series, CESifo View citations (3)

2007

38. 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)
39. 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)
40. 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

41. 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)
42. 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

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

2000

45. 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)
46. Die deutsche Einkommenssteuer als synthetisches Besteuerungssystem - Eine Fiktion?
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE)

Journal Articles

2024

1. Global trends of wind direction-dependent wind resource
   Energy, 2024, 304, (C)

2023

2. 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)
3. 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, CESifo Working Paper Series (2018) View citations (4) (2018)

2021

4. 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

5. 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 (11)
   See also Working Paper International Debt Shifting: The Value Maximizing Mix of Internal and External Debt, Discussion Papers (2019) View citations (10) (2019)

2018

6. 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)
7. 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

8. 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)
9. 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

10. Multinationals and Income Shifting by Debt
    International Journal of the Economics of Business, 2016, 23, (3), 263-286 View citations (12)

2015

11. Catalysts for social insurance: education subsidies versus physical capital taxation
    International Tax and Public Finance, 2015, 22, (2), 274-310 View citations (3)
12. Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
    Nordic Tax Journal, 2015, 2015, (1), 17-33 View citations (23)

2012

13. Debt shifting and ownership structure
    European Economic Review, 2012, 56, (4), 635-647 View citations (41)
    See also Working Paper Debt Shifting and Ownership Structure, Working Paper Series of the Department of Economics, University of Konstanz (2011) (2011)
14. 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)
15. 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

16. 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

17. 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

18. 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

19. Taxing Risky Capital Income - A Commodity Taxation Approach
    FinanzArchiv: Public Finance Analysis, 2008, 64, (3), 311-333 View citations (13)

2007

20. 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

21. 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

1. Optimale Besteuerung riskanter Einkünfte, vol 20
   Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen

Edited books

2024

1. Research Handbook on the Economics of Tax Havens
   Books, Edward Elgar Publishing