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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies

Haufler, Andreas; Schindler, Dirk - In: European economic review : EER 155 (2023), pp. 1-28

Persistent link: https://www.econbiz.de/10014438915

Human capital, multiple income risk and social insurance

Schindler, Dirk (contributor) - 2008

We set up an OLG-model, where households both choose human capital investment and decide on investing their endogenous savings in a portfolio of riskless and risky assets, exposing them to (aggregate) wage and capital risks due to technological shocks. We derive the optimal public policy mix of...

Persistent link: https://www.econbiz.de/10003756908

Flexibility in income shifting under losses

Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; … - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 163-183

Persistent link: https://www.econbiz.de/10011880589

Multinationals and income shifting by debt

Schindler, Dirk; Schjelderup, Guttorm - In: International journal of the economics of business 23 (2016) 3, pp. 263-286

Persistent link: https://www.econbiz.de/10011640982

Capital taxation and imperfect competition : ACE vs. CBIT

Brekke, Kurt R.; Pires, Armando José Garcia; … - In: Journal of public economics 147 (2017), pp. 1-15

Persistent link: https://www.econbiz.de/10011823430

Immobilizing corporate income shifting : Should it be safe to strip in the harbor?

Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - In: Journal of public economics 152 (2017), pp. 68-78

Persistent link: https://www.econbiz.de/10011823849

Transfer pricing regulation and taxation of royalty payments

Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm - In: Journal of public economic theory 20 (2018) 1, pp. 67-84

Persistent link: https://www.econbiz.de/10012112538

Double tax discrimination to attract FDI and fight profit shifting : the role of CFC rules

Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - In: Journal of international economics 114 (2018), pp. 25-43

Persistent link: https://www.econbiz.de/10012037958

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

Smoothing the implicit tax rate in a pay-as-you-go pension system

Kifmann, Mathias; Schindler, Dirk - In: FinanzArchiv : European journal of public finance 57 (2000) 3, pp. 261 - 283

Persistent link: https://www.econbiz.de/10015100476