Michael Stimmelmayr

Last Name

Stimmelmayr

First Name

Michael

ORCID

0000-0002-1496-1203

Organisational unit

03988 - Köthenbürger, Marko / Köthenbürger, Marko

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Publications 1 - 10 of 106

Corporate deductibility provisions and managerial incentives
Köthenbürger, Marko; Stimmelmayr, Michael (2014)
Journal of Public Economics
Introducing an IP Licence Box in Switzerland: Quantifying the Effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, Michael (2015)
Is it just Luring Reported Profits? The Case of European Patents Boxes
Köthenbürger, Marko; Liberini, Federica; Stimmelmayr, Michael (2017)
Online Proceedings of the NoCeT Conference From Panama to BEPS: Tax Evasion or Tax Avoidance
Profit shifting and investment effects: The implications of zero-taxable profits
Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, Michael (2019)
Journal of Public Economics
Taxing Multinationals in the Presence of Internal Capital Markets
Köthenbürger, Marko; Stimmelmayr, Michael (2013)
CESifo Working Papers
There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behavior interacts with the costs of running an internal capital market and how policies of competing governments respond to it. We show that the interaction in itself may lead to profit taxes that are too high (low) from a social perspective, provided the costs are attenuated (magnified) by higher profit taxes. We also show that internal efficiency costs might render infrastructure provision inefficiently low. Further, we clarify the implications of the MNE’s decision to set up an internal capital market and the effect of external finance on the behavior of competing governments.
The Efficiency Costs of Dividend Taxation with Managerial Firms
Köthenbürger, Marko; Stimmelmayr, Michael (2018)
Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed; Stimmelmayr, Michael (2017)
CESifo Working Papers
Profit Luring? The case of European Patent Boxes
Köthenbürger, Marko; Liberini, Federica; Stimmelmayr, Michael (2016)
Introducing an IP Licence Box in Switzerland: Quantifying the Effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, Michael (2015)
Income taxes and the residential mobility of the rich: Evidence from US and UK households in Switzerland
Köthenbürger, Marko; Stimmelmayr, Michael; Stettler, Christian; et al. (2024)

Publications 1 - 10 of 106

Michael Stimmelmayr

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