2024
The International Tax Institutions (ITI) Database: Technical Documentation
Nora Hiller, Valeria Merlo, and Georg Wamser
The ITI Database: New Data on International Tax Institutions
Georg Wamser, Valeria Merlo, Frank Stähler, Kristina Strohmaier, Jonathan Eklund, Tobias Hahn, Jaqueline Hansen, Nora Hiller, Sabine Laudage, Sean Mc Auliffe, and Georg U. Thunecke
Transfer Pricing Regulations Worldwide: A Survey
Sabine Laudage Teles, Valeria Merlo, Nadine Riedel, and Kristina Strohmaier
Taxes on Personal Income Around the World
Jonathan Eklund, Kristina Strohmaier, and Georg Wamser
Rationalizing Formula Apportionment
Johannes Becker
The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes
Sean McAuliffe, Georg U. Thunecke, and Georg Wamser
2023
Profit-shifting elasticities, channels, and the role of tax havens: Evidence from micro-level data
Valeria Merlo and Georg Wamser
Identifying Tax-Setting Responses from Local Fiscal Policy Programs
Valeria Merlo, Andreas Schanbacher, Georg U. Thunecke, and Georg Wamser
Taxing Away the Takeout Trash? Evidence from a local Packaging Tax in Germany
Stefan Moderau
The Economics of the Global Minimum Tax
Guttorm Schjelderup and Frank Stähler
2022
The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data
Sean Mc Auliffe, Georg U. Thunecke, and Georg Wamser
Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS’s Multilateral Instrument
Antonia Hohmann, Valeria Merlo, and Nadine Riedel
On the Real Consequences of Anti-Profit Shifting Laws: Transfer Pricing Documentation Rules and Multinational Firm Investment
Sabine Laudage Teles, Nadine Riedel, and Kristina Strohmaier
On the Effects of Transfer Pricing Regulations: A Developing Country Perspective
Sabine Laudage Teles, Nadine Riedel, and Kristina Strohmaier
The Effect of Taxes on CEO Performance
Laura Arnemann, Florian Buhlmann, Martin Ruf, and Johannes Voget
Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches
Jaqueline Hansen, Valeria Merlo, and Georg Wamser
The Relation between Corporate Social Responsibility and Profit Shifting of Multinational Enterprises
Michael Overesch and Sina Willkomm
The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations
Michael Overesch, Leon G. A. Reichert, and Georg Wamser
Are Consumers Paying The Bill? How International Tax Competition Affects Consumption Taxation
Georg U. Thunecke
Home or Away? Profit Shifting with Territorial Taxation
Dominika Langenmayr and Li Liu
The (non-)Neutrality of Value-Added Taxation
Georg Schneider, Frank Stähler, and Georg Thunecke
2021
Green Trade Organisation: Climate Policies and WTO Reform
Clara Leitz
Risky Business: Policy Uncertainty and Investment
Giacomo Brusco and Benjamin Glass
Sweeping the Dirt Under the Rug: Measuring Spillovers of an Anti-Corruption Measure
Andrea Tulli
Unfolding Trade Effect in Two Margins of Informality: the Peruvian Case
Camila Cisneros-Acevedo
2019
Hello, goodbye: Do lower income taxes attract foreign firm managers?
M. Jonathan C. Eklund
Do multinational firms respond to personal dividend income tax rates?
M. Jonathan C. Eklund
Understanding the Tax-Setting Behavior of Developing Countries
Thomas Letsche, Elias Steinmüller, Georg Wamser
On the relationship between paying taxes and firm performance
Thomas Letsche
The threat of tax evasion and its impact on corporate taxation and tax competition
Thomas Letsche
The impact of taxes on debt financing under partial state ownership
Lukas Jakob, Georg Wamser
2018
A Structural Quantitative Analysis of Services Trade De-liberalization
Sven Blank, Peter H. Egger, Valeria Merlo and Georg Wamser
Is commercial state ownership tax neutral? Evidence from effective tax rates of European firms
Lukas Jakob
Multinational Ownership Structures and Anti Tax Avoidance Legislation
Dominik von Hagen and Axel Prettl
Do US firms pay less tax than their European peers? On firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials
Michael Overesch, Sabine Schenkelberg and Georg Wamser
Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms
Simon Behrendt and Georg Wamser
2017
Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications
Elias Steinmüller, Georg U. Thunecke and Georg Wamser
The Effect of Investing Abroad on Investment at Home - On the Role of Technology, Tax Savings, and Internal Capital Markets
Stefan Goldbach, Arne J. Nagengast, Elias Steinmüller and Georg Wamser
Measuring the Interdependence of Multinational Firms‘ Foreign Investments
Simon Bösenberg, Peter Egger, Valeria Merlo and Georg Wamser
Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence
Matthias Fahn, Valeria Merlo and Georg Wamser
The Commitment Role of Equity Financing
Matthias Fahn, Valeria Merlo and Georg Wamser
2016
The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Aliates
Valeria Merlo, Nadine Riedel and Georg Wamser