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Details about Michael Stimmelmayr

E-mail:
Homepage:https://sites.google.com/view/michaelstimmelmayr/home
Workplace:CESifo, (more information at EDIRC)
Department of Economics, University of Bath, (more information at EDIRC)
Norwegian Center for Taxation, Norges Handelshøyskole (NHH) (Norwegian School of Economics), (more information at EDIRC)

Access statistics for papers by Michael Stimmelmayr.

Last updated 2024-04-04. Update your information in the RePEc Author Service.

Short-id: pst288


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Working Papers

2023

  1. Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland
    CESifo Working Paper Series, CESifo Downloads View citations (2)
  2. Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    Also in CESifo Working Paper Series, CESifo (2021) Downloads View citations (2)

    See also Journal Article Tax losses and ex-ante offshore transfer of intellectual property, Journal of Public Economics, Elsevier (2023) Downloads (2023)

2019

  1. (Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes
    EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads View citations (6)

2018

  1. Is it just Luring Reported Profit? The Case of European Patent Boxes
    CESifo Working Paper Series, CESifo Downloads View citations (12)
  2. Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    See also Journal Article Profit shifting and investment effects: The implications of zero-taxable profits, Journal of Public Economics, Elsevier (2019) Downloads View citations (14) (2019)
  3. Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    See also Journal Article Tax competition between developed, emerging, and developing countries – Same same but different?, Journal of Development Economics, Elsevier (2020) Downloads View citations (2) (2020)

2017

  1. Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    See also Journal Article Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?, European Economic Review, Elsevier (2018) Downloads View citations (10) (2018)
  2. Taxation and the Multinational Firm
    CESifo Working Paper Series, CESifo Downloads View citations (6)

2016

  1. Introducing an IP License Box in Switzerland: Quantifying the Effects
    KOF Working papers, KOF Swiss Economic Institute, ETH Zurich Downloads View citations (1)
    Also in KOF Working papers, KOF Swiss Economic Institute, ETH Zurich (2015) Downloads View citations (1)
    EcoMod2015, EcoMod (2015) Downloads
    CESifo Working Paper Series, CESifo (2015) Downloads View citations (4)

    See also Journal Article Introducing an IP license box in Switzerland: quantifying the effects, International Tax and Public Finance, Springer (2017) Downloads View citations (3) (2017)
  2. Is it Luring Innovations or just Profit? The Case of European Patent Boxes
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association Downloads View citations (7)
  3. The Efficiency Costs of Dividend Taxation with Managerial Firms
    VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association Downloads
    Also in CESifo Working Paper Series, CESifo (2015) Downloads
  4. The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies
    CESifo Working Paper Series, CESifo Downloads
    Also in VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) Downloads

2015

  1. Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered
    CESifo Working Paper Series, CESifo Downloads View citations (3)
    See also Journal Article Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2018) Downloads View citations (1) (2018)
  2. The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation
    EcoMod2015, EcoMod Downloads

2014

  1. Taxing multinationals in the presence of internal capital markets
    Working Papers, Oxford University Centre for Business Taxation Downloads
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics (2013) Downloads View citations (1)
    CESifo Working Paper Series, CESifo (2013) Downloads View citations (1)

    See also Journal Article Taxing multinationals in the presence of internal capital markets, Journal of Public Economics, Elsevier (2016) Downloads View citations (2) (2016)

2013

  1. Corporate Deductibility Provisions and Managerial Incentives
    CESifo Working Paper Series, CESifo Downloads View citations (5)
    See also Journal Article Corporate deductibility provisions and managerial incentives, Journal of Public Economics, Elsevier (2014) Downloads View citations (21) (2014)

2009

  1. Corporate Taxation and Corporate Governance
    CESifo Working Paper Series, CESifo Downloads View citations (6)
  2. The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies
    EcoMod2009, EcoMod Downloads
  3. The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis
    EcoMod2009, EcoMod Downloads View citations (1)
    See also Journal Article The impact of the 2008 German corporate tax reform: A dynamic CGE analysis, Economic Modelling, Elsevier (2010) Downloads View citations (30) (2010)
  4. Wage Inequality in Germany: Disentangling Demand and Supply Effects
    CESifo Working Paper Series, CESifo Downloads

2008

  1. The Welfare Loss from Differential Taxation of Sectors in Germany
    CESifo Working Paper Series, CESifo Downloads
    See also Journal Article The welfare loss from differential taxation of sectors in Germany, International Tax and Public Finance, Springer (2010) Downloads (2010)
  2. What Drives Wage Inequality?
    EcoMod2008, EcoMod Downloads

2006

  1. ACE Vs. CBIT: Which Is Better for Investment and Welfare?
    EcoMod2006, EcoMod Downloads View citations (3)
    Also in CESifo Working Paper Series, CESifo (2006) Downloads View citations (13)
  2. Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads
  3. Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across
    EcoMod2006, EcoMod Downloads

2005

  1. Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads View citations (3)

Journal Articles

2023

  1. Tax losses and ex-ante offshore transfer of intellectual property
    Journal of Public Economics, 2023, 226, (C) Downloads
    See also Working Paper Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property, NBER Working Papers (2023) Downloads (2023)

2021

  1. How Does Tax Relief Influence Economic Development and Tax Revenue? A Quantitative Analysis with a CGE Model
    ifo Schnelldienst, 2021, 74, (10), 03-11 Downloads View citations (5)

2020

  1. Tax competition between developed, emerging, and developing countries – Same same but different?
    Journal of Development Economics, 2020, 146, (C) Downloads View citations (2)
    See also Working Paper Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?, CESifo Working Paper Series (2018) Downloads View citations (1) (2018)

2019

  1. GRENZÜBERSCHREITENDER GEWINNAUSGLEICH UND STEUERWETTBEWERB
    KOF Analysen, 2019, 13, (3), 95-104 Downloads
  2. Profit shifting and investment effects: The implications of zero-taxable profits
    Journal of Public Economics, 2019, 173, (C), 96-112 Downloads View citations (14)
    See also Working Paper Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits, CESifo Working Paper Series (2018) Downloads View citations (2) (2018)

2018

  1. Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered
    FinanzArchiv: Public Finance Analysis, 2018, 74, (3), 376-413 Downloads View citations (1)
    See also Working Paper Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered, CESifo Working Paper Series (2015) Downloads View citations (3) (2015)
  2. Steuerliche Effekte europäischer Patentboxen
    KOF Analysen, 2018, 12, (1), 73-82 Downloads
  3. Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?
    European Economic Review, 2018, 102, (C), 188-210 Downloads View citations (10)
    See also Working Paper Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment, CESifo Working Paper Series (2017) Downloads View citations (1) (2017)
  4. The Economic Effects of a Wealth Tax in Germany
    ifo DICE Report, 2018, 16, (02), 22-26 Downloads View citations (3)

2017

  1. Introducing an IP license box in Switzerland: quantifying the effects
    International Tax and Public Finance, 2017, 24, (6), 927-961 Downloads View citations (3)
    See also Working Paper Introducing an IP License Box in Switzerland: Quantifying the Effects, KOF Working papers (2016) Downloads View citations (1) (2016)

2016

  1. Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)
    KOF Analysen, 2016, 10, (3), 129-137 Downloads
  2. Taxing multinationals in the presence of internal capital markets
    Journal of Public Economics, 2016, 138, (C), 58-71 Downloads View citations (2)
    See also Working Paper Taxing multinationals in the presence of internal capital markets, Working Papers (2014) Downloads (2014)

2014

  1. Corporate deductibility provisions and managerial incentives
    Journal of Public Economics, 2014, 111, (C), 120-130 Downloads View citations (21)
    See also Working Paper Corporate Deductibility Provisions and Managerial Incentives, CESifo Working Paper Series (2013) Downloads View citations (5) (2013)
  2. Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box
    KOF Analysen, 2014, 8, (3), 117-125 Downloads

2010

  1. The impact of the 2008 German corporate tax reform: A dynamic CGE analysis
    Economic Modelling, 2010, 27, (1), 454-467 Downloads View citations (30)
    See also Working Paper The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis, EcoMod2009 (2009) Downloads View citations (1) (2009)
  2. The welfare loss from differential taxation of sectors in Germany
    International Tax and Public Finance, 2010, 17, (2), 193-215 Downloads
    See also Working Paper The Welfare Loss from Differential Taxation of Sectors in Germany, CESifo Working Paper Series (2008) Downloads (2008)

2008

  1. Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?
    Perspektiven der Wirtschaftspolitik, 2008, 9, (1), 19-36 Downloads View citations (5)
  2. The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
    ifo DICE Report, 2008, 6, (03), 50-59 Downloads
  3. The enterprise tax reform of 2008: Germany's answer to globalization or just patchwork?
    ifo Schnelldienst, 2008, 61, (02), 30-38 Downloads

2007

  1. ACE versus CBIT: Which is Better for Investment and Welfare?
    CESifo Economic Studies, 2007, 53, (2), 294-328 Downloads View citations (24)
  2. Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
    Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, 2007, 76, (2), 98-116 Downloads

Books

2012

  1. Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen, vol 28
    Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen Downloads
    Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2012) Downloads

2007

  1. Fundamental Capital Income Tax Reforms, vol 23
    Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen Downloads View citations (21)
    Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2007) Downloads View citations (19)
 
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