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Details about Guttorm Schjelderup

Workplace:Institutt for foretaksøkonomi (Department of Business and Management Science), Norges Handelshøyskole (NHH) (Norwegian School of Economics), (more information at EDIRC)

Access statistics for papers by Guttorm Schjelderup.

Last updated 2024-03-07. Update your information in the RePEc Author Service.

Short-id: psc319


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Working Papers

2023

  1. The Economics of the Global Minimum Tax
    CESifo Working Paper Series, CESifo Downloads
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2023) Downloads
  2. The Global Minimum Tax Raises More Revenues than You Think, or Much Less
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    Also in CESifo Working Paper Series, CESifo (2022) Downloads View citations (6)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2023) Downloads View citations (2)

    See also Journal Article The global minimum tax raises more revenues than you think, or much less, Journal of International Economics, Elsevier (2023) Downloads (2023)

2022

  1. Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads

2020

  1. Investor-State Dispute Settlement and Multinational Firm Behavior
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (3)
    Also in CESifo Working Paper Series, CESifo (2020) Downloads View citations (3)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2017) Downloads View citations (2)

    See also Journal Article Investor‐state dispute settlement and multinational firm behavior, Review of International Economics, Wiley Blackwell (2021) Downloads View citations (1) (2021)
  2. Playing Easy or Playing Hard to Get: When and How to Attract FDI
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)
    Also in CESifo Working Paper Series, CESifo (2020) Downloads View citations (1)

2019

  1. Does a Wealth Tax Discriminate against Domestic Investors?
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (2)
  2. 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 View citations (9)
    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) Downloads View citations (10) (2019)

2018

  1. The Tax-Efficient Use of Debt in Multinational Corporations
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    See also Journal Article The tax-efficient use of debt in multinational corporations, Journal of Corporate Finance, Elsevier (2021) Downloads View citations (5) (2021)

2017

  1. 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 Downloads 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) Downloads View citations (25) (2018)

2016

  1. 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 Downloads View citations (3)
    Also in CESifo Working Paper Series, CESifo (2015) Downloads View citations (1)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) Downloads 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) Downloads View citations (20) (2017)
  2. 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 CESifo Working Paper Series, CESifo (2014) Downloads View citations (2)
    VfS 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 (3)
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) Downloads View citations (3)

    See also Journal Article Capital taxation and imperfect competition: ACE vs. CBIT, Journal of Public Economics, Elsevier (2017) Downloads View citations (6) (2017)
  2. Secrecy Jurisdictions
    CESifo Working Paper Series, CESifo Downloads
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) Downloads

    See also Journal Article Secrecy jurisdictions, International Tax and Public Finance, Springer (2016) Downloads View citations (13) (2016)
  3. Taxing Mobile Capital and Profits: The Nordic Welfare States
    CESifo Working Paper Series, CESifo Downloads
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) Downloads
  4. The Effect of Tax Havens on Host Country Welfare
    CESifo Working Paper Series, CESifo Downloads View citations (14)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2015) Downloads View citations (19)
  5. The Tax Sensitivity of Debt in Multinationals: A Review
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads
    Also in CESifo Working Paper Series, CESifo (2015) Downloads

    See also Journal Article The Tax Sensitivity of Debt in Multinationals: A Review, International Journal of the Economics of Business, Taylor & Francis Journals (2016) Downloads View citations (4) (2016)

2014

  1. Abusive Transfer Pricing and Economic Activity
    CESifo Working Paper Series, CESifo Downloads View citations (12)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2014) Downloads View citations (14)
  2. Transfer Pricing and Debt Shifting in Multinationals
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)
    Also in CESifo Working Paper Series, CESifo (2013) Downloads View citations (8)

2013

  1. 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 Downloads View citations (19)
    Also in Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz (2011) Downloads View citations (31)
    CESifo Working Paper Series, CESifo (2011) Downloads View citations (31)

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 Debt shifting and ownership structure, European Economic Review, Elsevier (2012) Downloads View citations (41) (2012)
  2. Media Firm Strategy and Advertising Taxes
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)
  3. Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    CESifo Working Paper Series, CESifo Downloads
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2009) Downloads
    Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics (2011) Downloads View citations (1)

    See also Journal Article Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy, Economica, London School of Economics and Political Science (2013) Downloads View citations (18) (2013)

2010

  1. Multinationals, Minority Ownership and Tax-Efficient Financing Structures
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    Also in Discussion Papers, Norwegian School of Economics, Department of Business and Management Science (2008) Downloads View citations (7)
  2. Tax Responses in Platform Industries
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics Downloads View citations (14)
    See also Journal Article Tax responses in platform industries, Oxford Economic Papers, Oxford University Press (2010) Downloads View citations (14) (2010)

2009

  1. Economic integration and the relationship between profit and wage taxes
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (13)
    Also in Working Papers, Oxford University Centre for Business Taxation (2008) Downloads View citations (6)

    See also Journal Article Economic integration and the relationship between profit and wage taxes, Public Choice, Springer (2009) Downloads View citations (12) (2009)
  2. On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (19)
    See also Journal Article On revenue and welfare dominance of ad valorem taxes in two-sided markets, Economics Letters, Elsevier (2009) Downloads View citations (19) (2009)
  3. 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 Profit Shifting in Two-Sided Markets, International Journal of the Economics of Business, Taylor & Francis Journals (2010) Downloads View citations (1) (2010)
  4. Should Utility-Reducing Media Advertising be Taxed?
    CESifo Working Paper Series, CESifo Downloads View citations (1)

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. Efficiency Enhancing Taxation in Two-sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (31)
    Also in CESifo Working Paper Series, CESifo (2008) Downloads View citations (28)

    See also Journal Article Efficiency enhancing taxation in two-sided markets, Journal of Public Economics, Elsevier (2008) Downloads View citations (32) (2008)
  3. Redistributive taxation, multinational enterprises, and economic integration
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (19)
    Also in Munich Reprints in Economics, University of Munich, Department of Economics (2008) View citations (19)

    See also Journal Article Redistributive taxation, multinational enterprises, and economic integration, European Journal of Political Economy, Elsevier (2008) Downloads View citations (19) (2008)
  4. The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (1)
    See also Journal Article The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions, Economic Journal, Royal Economic Society (2009) Downloads View citations (7) (2009)

2007

  1. Advertising and Newspaper Differentiation: On the Role of Readers’ Advertising Taste
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (2)
  2. Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads 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) Downloads View citations (5) (2009)
  3. Newspapers and Advertising: The Effects of Ad-Valorem Taxation under Duopoly
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads
    Also in Working Papers, University of Otago, Department of Economics (2006) Downloads
    CESifo Working Paper Series, CESifo (2007) Downloads
  4. Taxation in Two-Sided Markets
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads
    Also in CESifo Working Paper Series, CESifo (2006) Downloads View citations (8)
  5. Taxes and Decision Rights in Multinationals
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science Downloads View citations (3)
    Also in Working Papers, Copenhagen Business School, Department of Economics (2006) Downloads View citations (1)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) Downloads View citations (1)

    See also Journal Article Taxes and Decision Rights in Multinationals, Journal of Public Economic Theory, Association for Public Economic Theory (2008) Downloads View citations (52) (2008)
  6. The Choice of Apportionment Factors under Formula Apportionment
    CESifo Working Paper Series, CESifo Downloads View citations (4)
    See also Journal Article THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2011) Downloads View citations (19) (2011)

2006

  1. Company Tax Reform in Europe and its Effect on Collusive Behavior
    CESifo Working Paper Series, CESifo Downloads
    Also in CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2006) Downloads
  2. Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results
    CESifo Working Paper Series, CESifo Downloads
  3. Globalisation and the Mix of Wage and Profit Taxes
    CESifo Working Paper Series, CESifo Downloads View citations (9)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2006) Downloads View citations (10)

2005

  1. Barriers to trade and imperfect competition: The choice of commodity tax base
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (38)
    See also Journal Article Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base, International Tax and Public Finance, Springer (2005) Downloads View citations (37) (2005)
  2. Centralized vs. De-centralized Multinationals and Taxes
    Working Papers, Copenhagen Business School, Department of Economics Downloads View citations (3)
    Also in CESifo Working Paper Series, CESifo (2005) Downloads View citations (4)
  3. Do Consumers Buy Less of a Taxed Good?
    CESifo Working Paper Series, CESifo Downloads View citations (2)

2004

  1. Corporate Tax Systems, Multinational Enterprises, and Economic Integration
    CESifo Working Paper Series, CESifo Downloads
    See also Journal Article Corporate tax systems, multinational enterprises, and economic integration, Journal of International Economics, Elsevier (2005) Downloads View citations (71) (2005)
  2. Tacit collusion and international commodity taxation
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
    See also Journal Article Tacit collusion and international commodity taxation, Journal of Public Economics, Elsevier (2004) Downloads View citations (19) (2004)
  3. Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (6)

2003

  1. Competing for Foreign Direct Investments: A Real Options Approach
    CESifo Working Paper Series, CESifo Downloads View citations (3)

2002

  1. Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (3)
  2. Why Europe Should Love Tax Competition - and the U.S. Even More So
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (16)

2001

  1. Corporate Taxation, Multinational Enterprise and Economic Integration
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (8)
  2. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    CESifo Working Paper Series, CESifo Downloads View citations (5)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics Downloads View citations (13)
    Working Papers, Copenhagen Business School, Department of Economics (2000) Downloads

    See also Journal Article Formula Apportionment and Transfer Pricing under Oligopolistic Competition, Journal of Public Economic Theory, Association for Public Economic Theory (2003) Downloads View citations (62) (2003)
  3. Tax Spillovers under Separate accounting and Formula Apportionment
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (18)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics Downloads View citations (23)
  4. To Peg or Not To Peg? A Simple Model of Exchange Rate Regime Choice In Small Economies
    CESifo Working Paper Series, CESifo Downloads View citations (27)
    See also Journal Article To peg or not to peg?: A simple model of exchange rate regime choice in small economies, Economics Letters, Elsevier (2001) Downloads View citations (32) (2001)

2000

  1. Commodity Taxation and International Trade in Imperfect Markets
    CESifo Working Paper Series, CESifo Downloads View citations (7)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (2000) View citations (14)
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) (2000) Downloads View citations (7)
  2. Competing for Capital in a "Lumpy" World
    CESifo Working Paper Series, CESifo Downloads View citations (141)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (1999) Downloads View citations (14)
    Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (52)

    See also Journal Article Competing for capital in a 'lumpy' world, Journal of Public Economics, Elsevier (2000) Downloads View citations (132) (2000)
  3. Corporate tax systems and cross country profit shifting
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (231)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (32)

    See also Journal Article Corporate Tax Systems and Cross Country Profit Shifting, Oxford Economic Papers, Oxford University Press (2000) View citations (247) (2000)
  4. Tacit Collusion under Destination- and Origin-Based Commodity Taxation
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1999) View citations (1)
  5. Tax Competition and International Public Goods
    CESifo Working Paper Series, CESifo Downloads View citations (9)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (2000) View citations (7)

    See also Journal Article Tax Competition and International Public Goods, International Tax and Public Finance, Springer (2002) Downloads View citations (45) (2002)

1999

  1. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    Working Papers, Norwegian School of Economics and Business Administration- View citations (11)
    Also in University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics (1999) Downloads View citations (12)

    See also Journal Article Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (1999) View citations (13) (1999)
  2. Transfer Pricing and Ownership Structure
    Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen View citations (10)
    See also Journal Article Transfer Pricing and Ownership Structure, Scandinavian Journal of Economics, Wiley Blackwell (1999) Downloads View citations (9) (1999)

1998

  1. Fortress Building in Global Tax Competition
    Working Papers, Norwegian School of Economics and Business Administration- View citations (2)
    See also Journal Article Fortress Building in Global Tax Competition, Journal of Urban Economics, Elsevier (1999) Downloads View citations (87) (1999)
  2. Industrial Agglomeration and Capital Taxation
    Working Papers, Norwegian School of Economics and Business Administration- View citations (10)
  3. Joint Ventures and Transfer Pricing Rivalry
    Norway; Department of Economics, University of Bergen, Department of Economics, University of Bergen
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1998)
  4. Trade, Multinationals and Transfer Pricing Regulations
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    See also Journal Article Trade, Multinationals, and Transfer Pricing Regulations, Canadian Journal of Economics, Canadian Economics Association (1999) Downloads View citations (23) (1999)

1996

  1. Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off
    Working Papers, Norwegian School of Economics and Business Administration-

1995

  1. Internationally Mobile Firms and Tax Policy
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1995) View citations (8)
  2. Personal Income Taxation and Welfare Appropriation in an Open Economy
    Working Papers, Norwegian School of Economics and Business Administration- View citations (4)
  3. The Multinational Firm, Transfer Pricing and the Nature of Competition
    CESifo Working Paper Series, CESifo Downloads View citations (2)
  4. The Multinational Firn Transfer Pricing and the Natural Competition
    Working Papers, Norwegian School of Economics and Business Administration- View citations (2)

1994

  1. Capital Controls and Tax Competition
    Working Papers, Norwegian School of Economics and Business Administration-

1991

  1. Investment Incentives and differences in National Tax Systems
    Working Papers, Norwegian School of Economics and Business Administration-
  2. Optimal Income Taxation and International Labor Mobility
    Working Papers, Norwegian School of Economics and Business Administration- View citations (1)
    See also Journal Article Optimal Income Taxation and International Labour Mobility, Bulletin of Economic Research, Wiley Blackwell (1997) View citations (1) (1997)
  3. Optimal Taxation, Capital Mobility and Tax Evasion
    Working Papers, Norwegian School of Economics and Business Administration-
  4. Tax DeductionVersus Tax Credit: The Case of the Multinational Firm
    Working Papers, Norwegian School of Economics and Business Administration-

1990

  1. Reforming state enterprises in socialist economies: guidelines for leasing them to entrepreneurs
    Policy Research Working Paper Series, The World Bank Downloads

Journal Articles

2024

  1. Transfer pricing under global adoption of destination-based cash-flow taxation
    International Tax and Public Finance, 2024, 31, (1), 243-261 Downloads

2023

  1. The global minimum tax raises more revenues than you think, or much less
    Journal of International Economics, 2023, 145, (C) Downloads
    See also Working Paper The Global Minimum Tax Raises More Revenues than You Think, or Much Less, CESifo Working Paper Series (2023) Downloads View citations (2) (2023)

2022

  1. Investor asset valuation under a wealth tax and a capital income tax
    International Tax and Public Finance, 2022, 29, (4), 873-889 Downloads

2021

  1. Investor‐state dispute settlement and multinational firm behavior
    Review of International Economics, 2021, 29, (4), 1013-1024 Downloads View citations (1)
    See also Working Paper Investor-State Dispute Settlement and Multinational Firm Behavior, Discussion Papers (2020) Downloads View citations (3) (2020)
  2. The tax-efficient use of debt in multinational corporations
    Journal of Corporate Finance, 2021, 71, (C) Downloads View citations (5)
    See also Working Paper The Tax-Efficient Use of Debt in Multinational Corporations, CESifo Working Paper Series (2018) Downloads View citations (2) (2018)

2019

  1. International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt
    International Journal of the Economics of Business, 2019, 26, (3), 431-465 Downloads View citations (10)
    See also Working Paper International Debt Shifting: The Value Maximizing Mix of Internal and External Debt, Discussion Papers (2019) Downloads View citations (9) (2019)

2018

  1. Transfer pricing regulation and taxation of royalty payments
    Journal of Public Economic Theory, 2018, 20, (1), 67-84 Downloads View citations (25)
    See also Working Paper Transfer Pricing Regulation and Taxation of Royalty Payments, VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking (2017) Downloads View citations (6) (2017)

2017

  1. Capital taxation and imperfect competition: ACE vs. CBIT
    Journal of Public Economics, 2017, 147, (C), 1-15 Downloads View citations (6)
    See also Working Paper Capital taxation and imperfect competition: ACE vs. CBIT, Working Papers (2015) Downloads (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 (20)
    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) Downloads View citations (3) (2016)

2016

  1. Multinationals and Income Shifting by Debt
    International Journal of the Economics of Business, 2016, 23, (3), 263-286 Downloads View citations (12)
  2. Secrecy jurisdictions
    International Tax and Public Finance, 2016, 23, (1), 168-189 Downloads View citations (13)
    See also Working Paper Secrecy Jurisdictions, CESifo Working Paper Series (2015) Downloads (2015)
  3. The Tax Sensitivity of Debt in Multinationals: A Review
    International Journal of the Economics of Business, 2016, 23, (1), 109-121 Downloads View citations (4)
    See also Working Paper The Tax Sensitivity of Debt in Multinationals: A Review, Discussion Papers (2015) Downloads (2015)

2013

  1. Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
    Economica, 2013, 80, (317), 131-148 Downloads View citations (18)
    See also Working Paper Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy, CESifo Working Paper Series (2011) Downloads (2011)

2012

  1. Ad Pricing by Multi-Channel Platforms: How to Make Viewers and Advertisers Prefer the Same Channel?
    Journal of Media Economics, 2012, 25, (3), 133-146 Downloads
  2. Debt shifting and ownership structure
    European Economic Review, 2012, 56, (4), 635-647 Downloads View citations (41)
    See also Working Paper Debt Shifting and Ownership Structure, Working Paper Series of the Department of Economics, University of Konstanz (2011) Downloads (2011)

2011

  1. Indirect taxation and tax incidence under nonlinear pricing
    International Tax and Public Finance, 2011, 18, (5), 519-532 Downloads View citations (9)
  2. THE CHOICE OF APPORTIONMENT FACTORS UNDER FORMULA APPORTIONMENT
    International Economic Review, 2011, 52, (3), 913-934 Downloads View citations (19)
    See also Working Paper The Choice of Apportionment Factors under Formula Apportionment, CESifo Working Paper Series (2007) Downloads View citations (4) (2007)

2010

  1. Company taxation and tax spillovers: Separate accounting versus formula apportionment
    European Economic Review, 2010, 54, (1), 121-132 Downloads View citations (75)
  2. Profit Shifting in Two-Sided Markets
    International Journal of the Economics of Business, 2010, 17, (3), 373-383 Downloads View citations (1)
    See also Working Paper Profit-shifting in Two-sided Markets, Discussion Papers (2009) Downloads View citations (1) (2009)
  3. Tax responses in platform industries
    Oxford Economic Papers, 2010, 62, (4), 764-783 Downloads View citations (14)
    See also Working Paper Tax Responses in Platform Industries, EPRU Working Paper Series (2010) Downloads View citations (14) (2010)

2009

  1. Economic integration and the relationship between profit and wage taxes
    Public Choice, 2009, 138, (3), 423-446 Downloads View citations (12)
    See also Working Paper Economic integration and the relationship between profit and wage taxes, Munich Reprints in Economics (2009) View citations (13) (2009)
  2. Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior
    Journal of Public Economic Theory, 2009, 11, (4), 599-621 Downloads View citations (5)
    See also Working Paper Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior, Discussion Papers (2007) Downloads View citations (1) (2007)
  3. On revenue and welfare dominance of ad valorem taxes in two-sided markets
    Economics Letters, 2009, 104, (2), 86-88 Downloads View citations (19)
    See also Working Paper On Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets, Discussion Papers (2009) Downloads View citations (19) (2009)
  4. The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    Economic Journal, 2009, 119, (539), 1143-1161 Downloads View citations (7)
    Also in Economic Journal, 2009, 119, (539), 1143-1161 (2009) View citations (16)

    See also Working Paper The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions, Discussion Papers (2008) Downloads View citations (1) (2008)

2008

  1. Efficiency enhancing taxation in two-sided markets
    Journal of Public Economics, 2008, 92, (5-6), 1531-1539 Downloads View citations (32)
    See also Working Paper Efficiency Enhancing Taxation in Two-sided Markets, Discussion Papers (2008) Downloads View citations (31) (2008)
  2. Redistributive taxation, multinational enterprises, and economic integration
    European Journal of Political Economy, 2008, 24, (1), 249-255 Downloads View citations (19)
    See also Working Paper Redistributive taxation, multinational enterprises, and economic integration, Discussion Papers (2008) Downloads View citations (19) (2008)
  3. Taxes and Decision Rights in Multinationals
    Journal of Public Economic Theory, 2008, 10, (2), 245-258 Downloads View citations (52)
    See also Working Paper Taxes and Decision Rights in Multinationals, Discussion Papers (2007) Downloads View citations (3) (2007)

2006

  1. To Invest or not to Invest: A real options approach to FDIs and tax competition
    International Tax and Public Finance, 2006, 13, (6), 643-660 Downloads View citations (10)

2005

  1. Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
    International Tax and Public Finance, 2005, 12, (3), 281-300 Downloads View citations (37)
    See also Working Paper Barriers to trade and imperfect competition: The choice of commodity tax base, Munich Reprints in Economics (2005) View citations (38) (2005)
  2. Corporate tax systems, multinational enterprises, and economic integration
    Journal of International Economics, 2005, 65, (2), 507-521 Downloads View citations (71)
    See also Working Paper Corporate Tax Systems, Multinational Enterprises, and Economic Integration, CESifo Working Paper Series (2004) Downloads (2004)

2004

  1. Tacit collusion and international commodity taxation
    Journal of Public Economics, 2004, 88, (3-4), 577-600 Downloads View citations (19)
    See also Working Paper Tacit collusion and international commodity taxation, Munich Reprints in Economics (2004) View citations (15) (2004)

2003

  1. Formula Apportionment and Transfer Pricing under Oligopolistic Competition
    Journal of Public Economic Theory, 2003, 5, (2), 419-437 Downloads View citations (62)
    See also Working Paper Formula Apportionment and Transfer Pricing under Oligopolistic Competition, CESifo Working Paper Series (2001) Downloads View citations (5) (2001)
  2. Symmetric Tax Competition under Formula Apportionment
    Journal of Public Economic Theory, 2003, 5, (2), 439-446 Downloads View citations (33)

2002

  1. Tax Competition and International Public Goods
    International Tax and Public Finance, 2002, 9, (2), 111-120 Downloads View citations (45)
    See also Working Paper Tax Competition and International Public Goods, CESifo Working Paper Series (2000) Downloads View citations (9) (2000)

2001

  1. Personal income taxation under mobility, exogenous and endogenous welfare weights, and asymmetric information
    Journal of Population Economics, 2000, 13, (4), 623-637 Downloads View citations (3)
  2. To peg or not to peg?: A simple model of exchange rate regime choice in small economies
    Economics Letters, 2001, 73, (2), 161-167 Downloads View citations (32)
    See also Working Paper To Peg or Not To Peg? A Simple Model of Exchange Rate Regime Choice In Small Economies, CESifo Working Paper Series (2001) Downloads View citations (27) (2001)

2000

  1. Competing for capital in a 'lumpy' world
    Journal of Public Economics, 2000, 78, (3), 253-274 Downloads View citations (132)
    See also Working Paper Competing for Capital in a "Lumpy" World, CESifo Working Paper Series (2000) Downloads View citations (141) (2000)
  2. Corporate Tax Systems and Cross Country Profit Shifting
    Oxford Economic Papers, 2000, 52, (2), 306-25 View citations (247)
    See also Working Paper Corporate tax systems and cross country profit shifting, Munich Reprints in Economics (2000) View citations (231) (2000)

1999

  1. Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 481- View citations (13)
    See also Working Paper Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision, Working Papers (1999) View citations (11) (1999)
  2. Fortress Building in Global Tax Competition
    Journal of Urban Economics, 1999, 46, (1), 156-167 Downloads View citations (87)
    See also Working Paper Fortress Building in Global Tax Competition, Working Papers (1998) View citations (2) (1998)
  3. Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income
    International Journal of the Economics of Business, 1999, 6, (1), 93-105 Downloads View citations (3)
  4. Trade, Multinationals, and Transfer Pricing Regulations
    Canadian Journal of Economics, 1999, 32, (3), 817-844 Downloads View citations (23)
    See also Working Paper Trade, Multinationals and Transfer Pricing Regulations, CESifo Working Paper Series (1998) Downloads View citations (1) (1998)
  5. Transfer Pricing and Ownership Structure
    Scandinavian Journal of Economics, 1999, 101, (4), 673-688 Downloads View citations (9)
    See also Working Paper Transfer Pricing and Ownership Structure, Norway; Department of Economics, University of Bergen (1999) View citations (10) (1999)

1998

  1. Internationally mobile firms and tax policy1
    Journal of International Economics, 1998, 45, (1), 97-113 Downloads View citations (33)
  2. The political economy of capital controls and tax policy in a small open economy
    European Journal of Political Economy, 1998, 14, (3), 543-559 Downloads View citations (2)

1997

  1. Optimal Income Taxation and International Labour Mobility
    Bulletin of Economic Research, 1997, 49, (4), 327-46 View citations (1)
    See also Working Paper Optimal Income Taxation and International Labor Mobility, Working Papers (1991) View citations (1) (1991)
  2. Transfer Pricing as a Strategic Device for Decentralized Multinationals
    International Tax and Public Finance, 1997, 4, (3), 277-290 Downloads View citations (48)
    Also in International Tax and Public Finance, 1997, 4, (3), 277-290 (1997) Downloads View citations (64)
 
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