Details about Georg Wamser
Access statistics for papers by Georg Wamser.
Last updated 2022-01-17. Update your information in the RePEc Author Service.
Short-id: pwa353
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Working Papers
2018
- A structural quantitative analysis of services trade de-liberalization
Discussion Papers, Deutsche Bundesbank  View citations (3)
- Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications
CESifo Working Paper Series, CESifo View citations (4)
See also Journal Article in International Tax and Public Finance (2019)
- 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 View citations (6)
- Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms
CESifo Working Paper Series, CESifo View citations (1)
- The Tax-Efficient Use of Debt in Multinational Corporations
CESifo Working Paper Series, CESifo View citations (2)
See also Journal Article in Journal of Corporate Finance (2021)
2017
- Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence
CESifo Working Paper Series, CESifo View citations (3)
Also in Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria (2017) View citations (2)
- The Commitment Role of Equity Financing
Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria View citations (9)
Also in CESifo Working Paper Series, CESifo (2014) View citations (10)
Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition (2017) View citations (3)
See also Journal Article in Journal of the European Economic Association (2019)
- The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets
Discussion Papers, Deutsche Bundesbank View citations (14)
See also Journal Article in Journal of International Economics (2019)
2015
- Tax vs. Regulation Policy and the Location of Financial Sector FDI
CESifo Working Paper Series, CESifo View citations (1)
- The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates
CESifo Working Paper Series, CESifo View citations (7)
See also Journal Article in Review of International Economics (2020)
2014
- Anti Profit-Shifting Rules and Foreign Direct Investment
CESifo Working Paper Series, CESifo View citations (10)
See also Journal Article in International Tax and Public Finance (2018)
- On the genesis of multinational foreign affiliate networks
Munich Reprints in Economics, University of Munich, Department of Economics View citations (15)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2011) View citations (9)
See also Journal Article in European Economic Review (2014)
- Unobserved Tax Avoidance and the Tax Elasticity of FDI
CESifo Working Paper Series, CESifo View citations (24)
See also Journal Article in Journal of Economic Behavior & Organization (2014)
2013
- Effects of the Endogenous Scope of Preferentialism on International Goods Trade
CESifo Working Paper Series, CESifo View citations (10)
See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2013)
2012
- Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
CESifo Working Paper Series, CESifo View citations (10)
See also Journal Article in Economic Journal (2015)
- Corporate Taxes and Internal Borrowing within Multinational Firms
Working Papers, Oxford University Centre for Business Taxation View citations (1)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2012) View citations (6)
See also Chapter (2012)
Journal Article in American Economic Journal: Economic Policy (2014)
2011
- 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
- Lisbon Agenda, Regional Innovation System and the New EU Cohesion Policy
CESifo Working Paper Series, CESifo
- 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 View citations (9)
2010
- Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy
CESifo Working Paper Series, CESifo View citations (3)
2009
- Essays on Behavioral Responses of Multinational Enterprises to International Taxation
Munich Dissertations in Economics, University of Munich, Department of Economics View citations (1)
- Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data
Working Papers, Oxford University Centre for Business Taxation View citations (17)
See also Journal Article in National Tax Journal (2013)
2008
- Foreign (in)direct investment and corporate taxation
Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank
See also Journal Article in Canadian Journal of Economics (2011)
- 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 View citations (8)
See also Journal Article in Oxford Bulletin of Economics and Statistics (2014)
- The impact of thin-capitalization rules on multinationals' financing and investment decisions
Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank View citations (13)
Also in CESifo Working Paper Series, CESifo (2006) View citations (9)
Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) View citations (34)
ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (15)
- 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 View citations (4)
See also Journal Article in The World Economy (2009)
2007
- Intercompany Loans and Profit Shifting – Evidence from Company-Level Data
CESifo Working Paper Series, CESifo View citations (18)
2006
- 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 View citations (5)
Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (5)
- Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals
CESifo Working Paper Series, CESifo View citations (18)
Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) View citations (14)
See also Journal Article in Economics Letters (2009)
Journal Articles
2021
- Territorial state capacity and elite violence from the 6th to the 19th century
European Journal of Political Economy, 2021, 70, (C) View citations (2)
- The tax-efficient use of debt in multinational corporations
Journal of Corporate Finance, 2021, 71, (C)
See also Working Paper (2018)
2020
- 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
- The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates
Review of International Economics, 2020, 28, (1), 35-61 View citations (3)
See also Working Paper (2015)
2019
- 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 View citations (15)
See also Working Paper (2018)
- The Commitment Role of Equity Financing
Journal of the European Economic Association, 2019, 17, (4), 1232-1260 View citations (3)
See also Working Paper (2017)
- 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 View citations (28)
See also Working Paper (2017)
2018
- Anti profit-shifting rules and foreign direct investment
International Tax and Public Finance, 2018, 25, (3), 553-580 View citations (20)
See also Working Paper (2014)
- MEASURING THE INTERDEPENDENCE OF MULTINATIONAL FIRMS' FOREIGN INVESTMENTS
Economic Inquiry, 2018, 56, (2), 1064-1088 View citations (1)
2017
- Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy
The World Economy, 2017, 40, (3), 490-498 View citations (1)
- The location of financial sector FDI: Tax and regulation policy
Journal of Banking & Finance, 2017, 78, (C), 14-26 View citations (7)
2016
- Restricted interest deductibility and multinationals’ use of internal debt finance
International Tax and Public Finance, 2016, 23, (5), 785-797 View citations (7)
2015
- Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data
Economic Journal, 2015, 125, (589), 1764-1789 View citations (25)
See also Working Paper (2012)
- Debt Shifting and Thin-capitalization Rules
ifo DICE Report, 2015, 12, (04), 27-31 View citations (4)
- 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 View citations (23)
2014
- Bilateral internal debt financing and tax planning of multinational firms
Review of Quantitative Finance and Accounting, 2014, 42, (2), 191-209 View citations (17)
- Corporate Taxes and Internal Borrowing within Multinational Firms
American Economic Journal: Economic Policy, 2014, 6, (2), 54-93 View citations (42)
See also Working Paper (2012)
Chapter (2012)
- On the genesis of multinational foreign affiliate networks
European Economic Review, 2014, 65, (C), 136-163 View citations (18)
See also Working Paper (2014)
- 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 View citations (30)
See also Working Paper (2008)
- Unobserved tax avoidance and the tax elasticity of FDI
Journal of Economic Behavior & Organization, 2014, 108, (C), 1-18 View citations (24)
See also Working Paper (2014)
2013
- Effects of the Endogenous Scope of Preferentialism on International Goods Trade
The B.E. Journal of Economic Analysis & Policy, 2013, 13, (2), 709-731 View citations (10)
See also Working Paper (2013)
- Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data
National Tax Journal, 2013, 66, (1), 63-95 View citations (67)
See also Working Paper (2009)
- Multiple faces of preferential market access: their causes and consequences
(Gravity with gravitas: a solution to the border puzzle)
Economic Policy, 2013, 28, (73), 143-187 View citations (14)
- 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 View citations (10)
2012
- The impact of thin-capitalization rules on the capital structure of multinational firms
Journal of Public Economics, 2012, 96, (11), 930-938 View citations (116)
2011
- Application of Regionally Varying Co-financing Degrees in the Practice of EU Cohesion Policy
CESifo Forum, 2011, 1, (04), 57-67 View citations (2)
- Der Nutzen unterschiedlicher Arten von internationalen Wirtschaftsabkommen
KOF Analysen, 2011, 5, (2), 63-72
- Foreign (in)direct investment and corporate taxation
Canadian Journal of Economics, 2011, 44, (4), 1497-1524 View citations (12)
Also in Canadian Journal of Economics/Revue canadienne d'économique, 2011, 44, (4), 1497-1524 (2011) View citations (2)
See also Working Paper (2008)
- Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 103-122 View citations (11)
2010
- Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment
Applied Economics, 2010, 42, (5), 563-573 View citations (55)
- Going Multinational: What are the Effects on Home-Market Performance?
German Economic Review, 2010, 11, (2), 188-207 View citations (10)
Also in German Economic Review, 2010, 11, (2), 188-207 (2010) View citations (3)
- The effects of company taxation in EU accession countries on German FDI1
The Economics of Transition, 2010, 18, (3), 429-457 View citations (17)
2009
- Taxation and capital structure choice--Evidence from a panel of German multinationals
Economics Letters, 2009, 105, (3), 309-311 View citations (50)
See also Working Paper (2006)
- The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
International Tax and Public Finance, 2009, 16, (3), 298-320 View citations (19)
- Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
The World Economy, 2009, 32, (12), 1657-1684 View citations (29)
See also Working Paper (2008)
Books
2012
- Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen, vol 28
Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen
Also in Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen (2012)
Chapters
2012
- Corporate Taxes and Internal Borrowing within Multinational Firms
A chapter in Business Taxation (Trans-Atlantic Public Economics Seminar), 2012 View citations (5)
See also Journal Article in American Economic Journal: Economic Policy (2014)
Working Paper (2012)
Editor
- German Economic Review
De Gruyter
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