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Details about Georg Wamser

Workplace:Abteilung Volkswirtschaftslehre, insbesondere Finanzwissenschaft (Department of Economics (Public Economics)), Wirtschaftswissenschaftlichen Fakultät (School of Business and Economics), Eberhard-Karls-Universität Tübingen (University of Tuebingen), (more information at EDIRC)

Access statistics for papers by Georg Wamser.

Last updated 2020-07-10. Update your information in the RePEc Author Service.

Short-id: pwa353


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Working Papers

2018

  1. A structural quantitative analysis of services trade de-liberalization
    Discussion Papers, Deutsche Bundesbank Downloads
  2. Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications
    CESifo Working Paper Series, CESifo Downloads
    See also Journal Article in International Tax and Public Finance (2019)
  3. Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
    CESifo Working Paper Series, CESifo Downloads View citations (1)
  4. Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms
    CESifo Working Paper Series, CESifo Downloads
  5. The Tax-Efficient Use of Debt in Multinational Corporations
    CESifo Working Paper Series, CESifo Downloads View citations (1)

2017

  1. Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    Also in Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria (2017) Downloads View citations (1)
  2. The Commitment Role of Equity Financing
    Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition Downloads View citations (2)
    Also in CESifo Working Paper Series, CESifo (2014) Downloads View citations (9)
    Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria (2017) Downloads View citations (9)

    See also Journal Article in Journal of the European Economic Association (2019)
  3. The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets
    Discussion Papers, Deutsche Bundesbank Downloads View citations (7)
    See also Journal Article in Journal of International Economics (2019)

2015

  1. Tax vs. Regulation Policy and the Location of Financial Sector FDI
    CESifo Working Paper Series, CESifo Downloads
  2. The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates
    CESifo Working Paper Series, CESifo Downloads View citations (5)
    See also Journal Article in Review of International Economics (2020)

2014

  1. Anti Profit-Shifting Rules and Foreign Direct Investment
    CESifo Working Paper Series, CESifo Downloads View citations (8)
    See also Journal Article in International Tax and Public Finance (2018)
  2. On the genesis of multinational foreign affiliate networks
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (9)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2011) Downloads View citations (5)

    See also Journal Article in European Economic Review (2014)
  3. Unobserved Tax Avoidance and the Tax Elasticity of FDI
    CESifo Working Paper Series, CESifo Downloads View citations (20)
    See also Journal Article in Journal of Economic Behavior & Organization (2014)

2013

  1. Effects of the Endogenous Scope of Preferentialism on International Goods Trade
    CESifo Working Paper Series, CESifo Downloads View citations (7)
    See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2013)

2012

  1. Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
    CESifo Working Paper Series, CESifo Downloads View citations (10)
    See also Journal Article in Economic Journal (2015)
  2. Corporate Taxes and Internal Borrowing within Multinational Firms
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2012) Downloads View citations (6)

    See also Chapter (2012)
    Journal Article in American Economic Journal: Economic Policy (2014)

2011

  1. Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms
    Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science Downloads
  2. Lisbon Agenda, Regional Innovation System and the New EU Cohesion Policy
    CESifo Working Paper Series, CESifo Downloads
  3. The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (8)

2010

  1. Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy
    CESifo Working Paper Series, CESifo Downloads View citations (3)

2009

  1. Essays on Behavioral Responses of Multinational Enterprises to International Taxation
    Munich Dissertations in Economics, University of Munich, Department of Economics Downloads View citations (1)
  2. Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (16)
    See also Journal Article in National Tax Journal (2013)

2008

  1. Foreign (in)direct investment and corporate taxation
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank Downloads
    See also Journal Article in Canadian Journal of Economics/Revue canadienne d'économique (2011)
  2. The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads View citations (7)
    See also Journal Article in Oxford Bulletin of Economics and Statistics (2014)
  3. The impact of thin-capitalization rules on multinationals' financing and investment decisions
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank Downloads View citations (13)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) Downloads View citations (14)
    Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) Downloads View citations (33)
    CESifo Working Paper Series, CESifo (2006) Downloads View citations (8)
  4. Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads View citations (3)
    See also Journal Article in The World Economy (2009)

2007

  1. Intercompany Loans and Profit Shifting – Evidence from Company-Level Data
    CESifo Working Paper Series, CESifo Downloads View citations (18)

2006

  1. German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach
    ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich Downloads View citations (4)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) Downloads View citations (3)
  2. Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals
    CESifo Working Paper Series, CESifo Downloads View citations (18)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) Downloads View citations (13)

    See also Journal Article in Economics Letters (2009)

Journal Articles

2020

  1. Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials
    National Tax Journal, 2020, 73, (2), 361-400 Downloads
  2. The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates
    Review of International Economics, 2020, 28, (1), 35-61 Downloads
    See also Working Paper (2015)

2019

  1. Corporate income taxes around the world: a survey on forward-looking tax measures and two applications
    International Tax and Public Finance, 2019, 26, (2), 418-456 Downloads
    See also Working Paper (2018)
  2. The Commitment Role of Equity Financing
    Journal of the European Economic Association, 2019, 17, (4), 1232-1260 Downloads
    See also Working Paper (2017)
  3. The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets
    Journal of International Economics, 2019, 116, (C), 58-73 Downloads View citations (11)
    See also Working Paper (2017)

2018

  1. Anti profit-shifting rules and foreign direct investment
    International Tax and Public Finance, 2018, 25, (3), 553-580 Downloads View citations (7)
    See also Working Paper (2014)
  2. MEASURING THE INTERDEPENDENCE OF MULTINATIONAL FIRMS' FOREIGN INVESTMENTS
    Economic Inquiry, 2018, 56, (2), 1064-1088 Downloads View citations (1)

2017

  1. Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy
    The World Economy, 2017, 40, (3), 490-498 Downloads
  2. The location of financial sector FDI: Tax and regulation policy
    Journal of Banking & Finance, 2017, 78, (C), 14-26 Downloads View citations (2)

2016

  1. Restricted interest deductibility and multinationals’ use of internal debt finance
    International Tax and Public Finance, 2016, 23, (5), 785-797 Downloads View citations (6)

2015

  1. Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data
    Economic Journal, 2015, 125, (589), 1764-1789 Downloads View citations (16)
    See also Working Paper (2012)
  2. The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design
    Journal of Public Economics, 2015, 129, (C), 77-91 Downloads View citations (20)

2014

  1. Bilateral internal debt financing and tax planning of multinational firms
    Review of Quantitative Finance and Accounting, 2014, 42, (2), 191-209 Downloads View citations (10)
  2. Corporate Taxes and Internal Borrowing within Multinational Firms
    American Economic Journal: Economic Policy, 2014, 6, (2), 54-93 Downloads View citations (29)
    See also Working Paper (2012)
    Chapter (2012)
  3. On the genesis of multinational foreign affiliate networks
    European Economic Review, 2014, 65, (C), 136-163 Downloads View citations (13)
    See also Working Paper (2014)
  4. The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach
    Oxford Bulletin of Economics and Statistics, 2014, 76, (5), 764-781 Downloads View citations (21)
    See also Working Paper (2008)
  5. Unobserved tax avoidance and the tax elasticity of FDI
    Journal of Economic Behavior & Organization, 2014, 108, (C), 1-18 Downloads View citations (19)
    See also Working Paper (2014)

2013

  1. Effects of the Endogenous Scope of Preferentialism on International Goods Trade
    The B.E. Journal of Economic Analysis & Policy, 2013, 13, (2), 709-731 Downloads View citations (7)
    See also Working Paper (2013)
  2. Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data
    National Tax Journal, 2013, 66, (1), 63-95 Downloads View citations (54)
    See also Working Paper (2009)
  3. Multiple faces of preferential market access: their causes and consequences
    Economic Policy, 2013, 28, (73), 143-187 Downloads View citations (14)
  4. The Lisbon Agenda and Innovation-oriented Cohesion Policy: A New Challenge for Economic Integration among the EU Regions
    Journal of Economic Integration, 2013, 28, 37-58 Downloads View citations (7)

2012

  1. The impact of thin-capitalization rules on the capital structure of multinational firms
    Journal of Public Economics, 2012, 96, (11), 930-938 Downloads View citations (106)

2011

  1. Application of Regionally Varying Co-financing Degrees in the Practice of EU Cohesion Policy
    CESifo Forum, 2011, 1, (04), 57-67 Downloads View citations (1)
  2. Der Nutzen unterschiedlicher Arten von internationalen Wirtschaftsabkommen
    KOF Analysen, 2011, 5, (2), 63-72 Downloads
  3. Foreign (in)direct investment and corporate taxation
    Canadian Journal of Economics/Revue canadienne d'économique, 2011, 44, (4), 1497-1524 Downloads
    Also in Canadian Journal of Economics, 2011, 44, (4), 1497-1524 (2011) Downloads View citations (10)

    See also Working Paper (2008)
  4. Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
    FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 103-122 Downloads View citations (9)

2010

  1. Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment
    Applied Economics, 2010, 42, (5), 563-573 Downloads View citations (47)
  2. Going Multinational: What are the Effects on Home-Market Performance?
    German Economic Review, 2010, 11, 188-207 Downloads View citations (18)
    Also in German Economic Review, 2010, 11, (2), 188-207 (2010) Downloads
  3. The effects of company taxation in EU accession countries on German FDI1
    The Economics of Transition, 2010, 18, (3), 429-457 Downloads View citations (16)

2009

  1. Taxation and capital structure choice--Evidence from a panel of German multinationals
    Economics Letters, 2009, 105, (3), 309-311 Downloads View citations (44)
    See also Working Paper (2006)
  2. The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
    International Tax and Public Finance, 2009, 16, (3), 298-320 Downloads View citations (17)
  3. Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
    The World Economy, 2009, 32, (12), 1657-1684 Downloads View citations (23)
    See also Working Paper (2008)

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

Chapters

2012

  1. Corporate Taxes and Internal Borrowing within Multinational Firms
    A chapter in Business Taxation (Trans-Atlantic Public Economics Seminar), 2012 View citations (2)
    See also Working Paper (2012)
    Journal Article in American Economic Journal: Economic Policy (2014)
 
Page updated 2020-08-15