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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 2022-01-17. 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 View citations (3)
  2. Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications
    CESifo Working Paper Series, CESifo Downloads View citations (4)
    See also Journal Article Corporate income taxes around the world: a survey on forward-looking tax measures and two applications, International Tax and Public Finance, Springer (2019) Downloads View citations (21) (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 (8)
  4. Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms
    CESifo Working Paper Series, CESifo Downloads View citations (1)
  5. 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 (6) (2021)

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 (7)
    Also in Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria (2017) Downloads View citations (6)
  2. The Commitment Role of Equity Financing
    Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria Downloads View citations (9)
    Also in CESifo Working Paper Series, CESifo (2014) Downloads View citations (10)
    Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition (2017) Downloads View citations (3)

    See also Journal Article The Commitment Role of Equity Financing, Journal of the European Economic Association, European Economic Association (2019) Downloads View citations (5) (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 (14)
    See also Journal Article The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets, Journal of International Economics, Elsevier (2019) Downloads View citations (30) (2019)

2015

  1. Tax vs. Regulation Policy and the Location of Financial Sector FDI
    CESifo Working Paper Series, CESifo Downloads View citations (1)
  2. The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates
    CESifo Working Paper Series, CESifo Downloads View citations (7)
    See also Journal Article The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates, Review of International Economics, Wiley Blackwell (2020) Downloads View citations (4) (2020)

2014

  1. Anti Profit-Shifting Rules and Foreign Direct Investment
    CESifo Working Paper Series, CESifo Downloads View citations (10)
    See also Journal Article Anti profit-shifting rules and foreign direct investment, International Tax and Public Finance, Springer (2018) Downloads View citations (30) (2018)
  2. On the genesis of multinational foreign affiliate networks
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (16)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2011) Downloads View citations (9)

    See also Journal Article On the genesis of multinational foreign affiliate networks, European Economic Review, Elsevier (2014) Downloads View citations (19) (2014)
  3. Unobserved Tax Avoidance and the Tax Elasticity of FDI
    CESifo Working Paper Series, CESifo Downloads View citations (31)
    See also Journal Article Unobserved tax avoidance and the tax elasticity of FDI, Journal of Economic Behavior & Organization, Elsevier (2014) Downloads View citations (28) (2014)

2013

  1. Effects of the Endogenous Scope of Preferentialism on International Goods Trade
    CESifo Working Paper Series, CESifo Downloads View citations (10)
    See also Journal Article Effects of the Endogenous Scope of Preferentialism on International Goods Trade, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2013) Downloads View citations (10) (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 Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data, Economic Journal, Royal Economic Society (2015) Downloads View citations (28) (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 Corporate Taxes and Internal Borrowing within Multinational Firms, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (5) (2012)
    Journal Article Corporate Taxes and Internal Borrowing within Multinational Firms, American Economic Journal: Economic Policy, American Economic Association (2014) Downloads View citations (46) (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 Des
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (10)

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 (18)
    See also Journal Article Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data, National Tax Journal, National Tax Association (2013) Downloads View citations (75) (2013)

2008

  1. Foreign (in)direct investment and corporate taxation
    Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank Downloads
    See also Journal Article Foreign (in)direct investment and corporate taxation, Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons (2011) Downloads View citations (2) (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 (10)
    See also Journal Article The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach, Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford (2014) Downloads View citations (33) (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 (15)
    CESifo Working Paper Series, CESifo (2006) Downloads View citations (9)
    Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) Downloads View citations (34)
  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 (5)
    See also Journal Article Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI, The World Economy, Wiley Blackwell (2009) Downloads View citations (32) (2009)

2007

  1. Intercompany Loans and Profit Shifting – Evidence from Company-Level Data
    CESifo Working Paper Series, CESifo Downloads View citations (20)

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 (5)
    Also in ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research (2006) Downloads View citations (5)
  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 (14)

    See also Journal Article Taxation and capital structure choice--Evidence from a panel of German multinationals, Economics Letters, Elsevier (2009) Downloads View citations (64) (2009)

Journal Articles

2021

  1. Territorial state capacity and elite violence from the 6th to the 19th century
    European Journal of Political Economy, 2021, 70, (C) Downloads View citations (2)
  2. The tax-efficient use of debt in multinational corporations
    Journal of Corporate Finance, 2021, 71, (C) Downloads View citations (6)
    See also Working Paper The Tax-Efficient Use of Debt in Multinational Corporations, CESifo Working Paper Series (2018) Downloads View citations (2) (2018)

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 View citations (4)
    See also Working Paper The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates, CESifo Working Paper Series (2015) Downloads View citations (7) (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 View citations (21)
    See also Working Paper Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications, CESifo Working Paper Series (2018) Downloads View citations (4) (2018)
  2. The Commitment Role of Equity Financing
    Journal of the European Economic Association, 2019, 17, (4), 1232-1260 Downloads View citations (5)
    See also Working Paper The Commitment Role of Equity Financing, Economics working papers (2017) Downloads View citations (9) (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 (30)
    See also Working Paper The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets, Discussion Papers (2017) Downloads View citations (14) (2017)

2018

  1. Anti profit-shifting rules and foreign direct investment
    International Tax and Public Finance, 2018, 25, (3), 553-580 Downloads View citations (30)
    See also Working Paper Anti Profit-Shifting Rules and Foreign Direct Investment, CESifo Working Paper Series (2014) Downloads View citations (10) (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 View citations (1)
  2. The location of financial sector FDI: Tax and regulation policy
    Journal of Banking & Finance, 2017, 78, (C), 14-26 Downloads View citations (14)

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 (9)

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 (28)
    See also Working Paper Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data, CESifo Working Paper Series (2012) Downloads View citations (10) (2012)
  2. Debt Shifting and Thin-capitalization Rules
    ifo DICE Report, 2015, 12, (04), 27-31 Downloads View citations (4)
  3. 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 (30)

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 (24)
  2. Corporate Taxes and Internal Borrowing within Multinational Firms
    American Economic Journal: Economic Policy, 2014, 6, (2), 54-93 Downloads View citations (46)
    See also Chapter Corporate Taxes and Internal Borrowing within Multinational Firms, NBER Chapters, 2012 (2012) View citations (5) (2012)
    Working Paper Corporate Taxes and Internal Borrowing within Multinational Firms, Working Papers (2012) Downloads View citations (1) (2012)
  3. On the genesis of multinational foreign affiliate networks
    European Economic Review, 2014, 65, (C), 136-163 Downloads View citations (19)
    See also Working Paper On the genesis of multinational foreign affiliate networks, Munich Reprints in Economics (2014) View citations (16) (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 (33)
    See also Working Paper The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach, ifo Working Paper Series (2008) Downloads View citations (10) (2008)
  5. Unobserved tax avoidance and the tax elasticity of FDI
    Journal of Economic Behavior & Organization, 2014, 108, (C), 1-18 Downloads View citations (28)
    See also Working Paper Unobserved Tax Avoidance and the Tax Elasticity of FDI, CESifo Working Paper Series (2014) Downloads View citations (31) (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 (10)
    See also Working Paper Effects of the Endogenous Scope of Preferentialism on International Goods Trade, CESifo Working Paper Series (2013) Downloads View citations (10) (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 (75)
    See also Working Paper Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data, Working Papers (2009) Downloads View citations (18) (2009)
  3. Multiple faces of preferential market access: their causes and consequences
    Economic Policy, 2013, 28, (73), 143-187 Downloads View citations (4)
    Also in Economic Policy, 2013, 28, (73), 143-187 (2013) Downloads View citations (16)
  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 (10)

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 (123)

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 (2)
  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 View citations (2)
    Also in Canadian Journal of Economics, 2011, 44, (4), 1497-1524 (2011) Downloads View citations (12)

    See also Working Paper Foreign (in)direct investment and corporate taxation, Discussion Paper Series 1: Economic Studies (2008) Downloads (2008)
  4. Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
    FinanzArchiv: Public Finance Analysis, 2011, 67, (2), 103-122 Downloads View citations (11)

2010

  1. Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment
    Applied Economics, 2010, 42, (5), 563-573 Downloads View citations (61)
  2. Going Multinational: What are the Effects on Home-Market Performance?
    German Economic Review, 2010, 11, (2), 188-207 Downloads View citations (10)
    Also in German Economic Review, 2010, 11, (2), 188-207 (2010) Downloads View citations (3)
  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 (18)

2009

  1. Taxation and capital structure choice--Evidence from a panel of German multinationals
    Economics Letters, 2009, 105, (3), 309-311 Downloads View citations (64)
    See also Working Paper Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals, CESifo Working Paper Series (2006) Downloads View citations (18) (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 (19)
  3. Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
    The World Economy, 2009, 32, (12), 1657-1684 Downloads View citations (32)
    See also Working Paper Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI, ifo Working Paper Series (2008) Downloads View citations (5) (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 (5)
    See also Working Paper Corporate Taxes and Internal Borrowing within Multinational Firms, Oxford University Centre for Business Taxation (2012) Downloads View citations (1) (2012)
    Journal Article Corporate Taxes and Internal Borrowing within Multinational Firms, American Economic Association (2014) Downloads View citations (46) (2014)

Editor

  1. German Economic Review
    De Gruyter
 
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