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Year of publication
Subject
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Theorie 62 Theory 62 Multinationales Unternehmen 40 Transnational corporation 40 Steuerwettbewerb 24 Tax competition 24 Corporate taxation 23 Transfer pricing 23 Verrechnungspreis 23 Unternehmensbesteuerung 22 Optimal taxation 14 Optimale Besteuerung 14 Gewinnverlagerung 12 Income shifting 12 Market structure 12 Marktstruktur 12 Capital mobility 10 Kapitalmobilität 10 Steuerpolitik 10 Tax policy 10 Group taxation 9 Konzernbesteuerung 9 Sales tax 9 Steuerwirkung 9 Tax effects 9 Umsatzsteuer 9 Corporate income tax 8 Imperfect competition 8 Körperschaftsteuer 8 Unvollkommener Wettbewerb 8 Auslandsinvestition 7 Capital income tax 7 Capital structure 7 Foreign investment 7 Kapitalertragsteuer 7 Kapitalstruktur 7 Steuerharmonisierung 7 Tax harmonization 7 Newspaper 6 Zeitung 6
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Online availability
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Free 60 Undetermined 3
Type of publication
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Book / Working Paper 95 Article 5
Type of publication (narrower categories)
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Working Paper 78 Arbeitspapier 76 Graue Literatur 72 Non-commercial literature 72 Article in journal 5 Aufsatz in Zeitschrift 5
Language
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English Undetermined 6
Author
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Schjelderup, Guttorm McAleer, Michael 283 Audretsch, David B. 208 Fritsch, Michael 195 Wagner, Joachim 188 Minford, Patrick 186 Henrekson, Magnus 176 Caporale, Guglielmo Maria 173 Hayo, Bernd 168 Härdle, Wolfgang 137 Stulz, René M. 133 Chang, Chia-Lin 130 Acs, Zoltán J. 125 Chiarella, Carl 122 Frey, Bruno S. 121 Arruñada, Benito 115 Kamihigashi, Takashi 114 Foss, Nicolai J. 112 Sunstein, Cass R. 112 Gupta, Rangan 109 Dosi, Giovanni 108 Nijkamp, Peter 108 Flaschel, Peter 105 Budzinski, Oliver 103 Galí, Jordi 102 Casson, Mark 101 Torgler, Benno 100 Boysen, Nils 99 Canova, Fabio 99 Estrin, Saul 99 Salvanes, Kjell G. 99 Görg, Holger 98 Smyth, Russell 97 Weber, Enzo 97 Bebchuk, Lucian A. 96 Wen, Yi 94 Meenagh, David 93 Gil-Alaña, Luis A. 92 Imai, Katsushi S. 90 Snower, Dennis J. 90
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Institution
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Institutt for Samfunnsøkonomi <Bergen, Norwegen> 8 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 2 Institut for Nationaløkonomi <Kopenhagen> 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Discussion paper / Department of Business and Management Science 30 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 20 Discussion paper / NHH, Department of Economics 18 Discussion papers / Norwegian School of Economics and Business Administration 5 International journal of the economics of business 5 Working paper / Department of Economics, Copenhagen Business School 3 CESifo working papers 2 CoFE discussion papers 2 Working Paper Series of the Department of Economics, University of Konstanz 2 Working paper 2 Working paper series 2 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 2 Arbeidsnotat / Samfunns- og næringslivsforskning AS 1 Arbeidsnotat / Stiftelsen for Samfunns- og Næringslivsforskning 1 Discussion Papers in Economics 1 Economics discussion papers 1 NHH Dept. of Business and Management Science Discussion Paper 1 NHH Dept. of Economics Discussion Paper 1 Policy, research and external affairs working papers : WPS 1
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Source
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ECONIS (ZBW) 95 RePEc 3 EconStor 2
Showing 1 - 10 of 100
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The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank - 2023
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for all subsidiaries of multinational corporations that are not shell companies. The reason is that the Substance-based Income Exclusion of Pillar Two allows to tax-deduct...
Persistent link: https://www.econbiz.de/10014254199
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Persistent link: https://www.econbiz.de/10012816551
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
Persistent link: https://www.econbiz.de/10013190823
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Playing easy or playing hard to get : when and how to attract FDI
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2020
Persistent link: https://www.econbiz.de/10012265569
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Investor-state dispute settlement and multinational firm behavior
Schjelderup, Guttorm; Stähler, Frank - 2020
Persistent link: https://www.econbiz.de/10012265589
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International debt shifting : the value maximizing mix of internal and external debt
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2019
Persistent link: https://www.econbiz.de/10011992781
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Does a wealth tax discriminate against domestic investors?
Bjerksund, Petter; Schjelderup, Guttorm - 2019
Persistent link: https://www.econbiz.de/10012179582
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International debt shifting : the value-maximizing mix of internal and external debt
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - In: International journal of the economics of business 26 (2019) 3, pp. 431-465
Persistent link: https://www.econbiz.de/10012182275
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Investor state dispute settlement and multinational firm behaviour
Schjelderup, Guttorm; Stähler, Frank - 2017
Persistent link: https://www.econbiz.de/10011661652
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The tax sensitivity of debt in multinationals : a review
Schjelderup, Guttorm - In: International journal of the economics of business 23 (2016) 1, pp. 109-121
Persistent link: https://www.econbiz.de/10011545048
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