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Publications

by members of

Norges Handelshøyskole (NHH) → Norwegian Center for Taxation

Norwegian School of Economics

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. Find also a compilation of publications from alumni here.

This page is updated in the first days of each month.

| Working papers | Journal articles | Books |

Working papers

2026

  1. Casi, Elisa & Cincotta, Costanza & Koester, Allison, 2026, "Corporate competitive externalities of US government financial assistance," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2026/8, Jun.

2025

  1. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series, CESifo, number 11962.

2024

  1. Casi, Elisa & Lisowsky, Petro & Stage, Barbara M. B. & Todtenhaupt, Maximilian, 2024, "Business model digitalization, competition, and tax savings," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/6, Mar.

2023

  1. Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023, "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-027.
  2. Bührle, Anna Theresa & Yen, Chia-Yi, 2023, "Too much "skin in the game" ruins the game: Evidence from managerial capital gains taxes," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-028, revised 2023.
  3. Bührle, Anna Theresa & Casi-Eberhard, Elisa & Stage, Barbara & Voget, Johannes, 2023, "The value of a loss: The impact of restricting tax loss transfers," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-037.
  4. Casi, Elisa & Mardan, Mohammed & Stage, Barbara M. B., 2023, "Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/12, Aug.
  5. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023, "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/22, Nov, revised 27 Sep 2024.
  6. Marko Köthenbürger & Costanza Naguib & Christian Stettler & Michael Stimmelmayr, 2023, "Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland," CESifo Working Paper Series, CESifo, number 10376.

2022

  1. Casi, Elisa & Gavrilova, Evelina & Murphy, David & Zoutman, Floris, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/7, Feb, revised 02 Sep 2024.

2021

  1. Bührle, Anna Theresa, 2021, "Do tax loss restrictions distort venture capital funding of start-ups?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-008.
  2. Fortuna Casoria & Marianna Marino & Pierpaolo Parrotta & Davide Sala, 2021, "Local government and innovation: The case of Italian provinces," Discussion Paper series in Regional Science & Economic Geography, Gran Sasso Science Institute, Social Sciences, number 2021-06, Apr, revised Apr 2021.
  3. Marianna Marino & Kinga B. Tchorzewska & Pierpaolo Parrotta, 2021, "The Direct and Indirect Effects of Environmental Investment Subsidies on Green Investment," Post-Print, HAL, number halshs-03564256, Oct.
  4. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series, CESifo, number 9262.

2020

  1. Annabelle Jochem & Pierpaolo Parrotta & Giacomo Valletta, 2020, "The impact of the 2002 reform of the EU leniency program on cartel outcomes," Post-Print, HAL, number hal-03131313, Jul, DOI: 10.1016/j.ijindorg.2020.102640.
  2. Giacomo Valletta & Marianna Marino & Pierpaolo Parrotta & Davide Sala, 2020, "Dieselgate effect and its source of heterogeneity across countries," Post-Print, HAL, number hal-03564891, Oct.

2019

  1. Bührle, Anna Theresa & Spengel, Christoph, 2019, "Tax law and the transfer of start-up losses: A European overview and categorization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-037.
  2. Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019, "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-035, revised 2019.
  3. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019, "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-036, revised 2019.
  4. Marianna Marino & Pierpaolo Parrotta & Giacomo Valletta, 2019, "Electricity (de)regulation and innovation," Post-Print, HAL, number hal-02110526, Apr, DOI: 10.1016/j.respol.2018.11.005.
  5. Marko Koethenbuerger & Federica Liberini & Michael Stimmelmayr, 2019, "(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 29.

2018

  1. Philipp Meinen & Pierpaolo Parrotta & Davide Sala & Erdal Yalcin, 2018, "Managers as Knowledge Carriers - Explaining Firms' Internationalization Success with Manager Mobility," CESifo Working Paper Series, CESifo, number 7126.
  2. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018, "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series, CESifo, number 6895.
  3. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series, CESifo, number 7061.
  4. Mohammed Mardan & Michael Stimmelmayr, 2018, "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series, CESifo, number 7090.

2017

  1. Mohammed Mardan & Michael Stimmelmayr, 2017, "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series, CESifo, number 6368.
  2. Peter Egger & Michael Stimmelmayr, 2017, "Taxation and the Multinational Firm," CESifo Working Paper Series, CESifo, number 6384.

2016

  1. Marianna Marino & Stéphane Lhuillery & Pierpaolo Parrotta & Davide Sala, 2016, "Additionality or crowding-out ? An overall evaluation of public R&D subsidy on private R&D expenditure," Post-Print, HAL, number hal-01507979, Nov, DOI: 10.1016/j.respol.2016.04.009.
  2. Rafael Lalive & Pierpaolo Parrotta, 2016, "How Does Pension Eligibility Affect Labor Supply in Couples?," Post-Print, HAL, number hal-01512765, DOI: 10.1016/j.labeco.2016.10.002.
  3. Pierpaolo Parrotta & Dario Pozzoli & Davide Sala, 2016, "Ethnic Diversity and Firms' Export Behavior," Post-Print, HAL, number hal-01512787, DOI: 10.1016/j.euroecorev.2016.08.001.
  4. Marianna Marino & Pierpaolo Parrotta & Nina Smith, 2016, "Income Support Policy and Gender Difference in Self-Employment over Business Cycle," Post-Print, HAL, number hal-01512827, Sep.
  5. Stefano Horst Baruffaldi & Marianna Marino & Pierpaolo Parrotta, 2016, "Self-employment, start-up incentives and political ideology," Post-Print, HAL, number hal-01512864, DOI: 10.1080/13504851.2015.1068914.
  6. Marianna Marino & Pierpaolo Parrotta & Dario Pozzoli, 2016, "Educational Diversity and Knowledge Transfers via Inter-Firm Labor Mobility," Post-Print, HAL, number hal-01512870, DOI: 10.1016/j.jebo.2015.10.019.
  7. Pierpaolo Parrotta & Dario Pozzoli & Davide Sala, 2016, "Labor Diversity and Firm Exporting Behavior," Post-Print, HAL, number hal-01512884, Mar.
  8. Luca Paolo Merlino & Pierpaolo Parrotta & Dario Pozzoli, 2016, "Gender Differences in Sorting," Post-Print, HAL, number hal-01512887.
  9. Federica Liberini & Antonio Russo & Michael Stimmelmayr, 2016, "The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies," CESifo Working Paper Series, CESifo, number 6151.
  10. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016, "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145582.

2015

  1. Nina Smith & Pierpaolo Parrotta, 2015, "Why so few women on board of directors? Empirical evidence from Danish companies 1998-2010," Post-Print, HAL, number hal-01507895, DOI: 10.1007/s10551-015-2974-9.
  2. Marianna Marino & Pierpaolo Parrotta, 2015, "Self-employment: Does parental cultural diversity matter?," Post-Print, HAL, number hal-01507955, DOI: 10.1080/13504851.2015.1005810.
  3. Marianna Marino & Stéphane Lhuillery & Pierpaolo Parrotta & Davide Sala, 2015, "An overall evaluation of public R&D subsidy on private R&D expenditure in absence or in combination with R&D tax credit incentives," Post-Print, HAL, number hal-01508004.
  4. Michael Stimmelmayr, 2015, "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series, CESifo, number 5311.
  5. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015, "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series, CESifo, number 5450.
  6. Marko Köthenbürger & Michael Stimmelmayr, 2015, "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series, CESifo, number 5569.
  7. Michael Stimmelmayr, 2015, "The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation," EcoMod2015, EcoMod, number 8629, Jul.

2014

  1. Pierpaolo Parrotta & Nina Smith, 2014, "Female-led firms : Performance and risk attitudes," Post-Print, HAL, number hal-01513939, Mar.
  2. Pierpaolo Parrotta & Dario Pozzoli & Mariola Pytlikova, 2014, "The Nexus between Labor Diversity and Firm Innovation," Post-Print, HAL, number hal-01513968, DOI: 10.1007/s00148-013-0491-7.
  3. Pierpaolo Parrotta & Dario Pozzoli & Pytlikova Mariola, 2014, "Labor Diversity and Firm Productivity?," Post-Print, HAL, number hal-01513969, DOI: 10.1016/j.euroecorev.2013.12.002.
  4. Bonoli, Giuliano & Lalive, Rafael & Oesch, Daniel & Turtschi, Nicolas & von Ow, Anna & Arni, Patrick & Parrotta, Pierpaolo, 2014, "L’impact des réseaux sociaux sur le retour à l’emploi des chômeurs (The impact of social networks on re-employment)," IZA Research Reports, Institute of Labor Economics (IZA), number 60, Jan.
  5. Marko Koethenbuerger & Michael Stimmelmayr, 2014, "Taxing multinationals in the presence of internal capital markets," Working Papers, Oxford University Centre for Business Taxation, number 1408.

2013

  1. Pierpaolo Parrotta & Marianna Marino & Nina Smith, 2013, "Gender Differences in Self-Employment over the Business Cycle," Post-Print, HAL, number hal-01514521, Jun.
  2. Parrotta, Pierpaolo & Smith, Nina, 2013, "Why So Few Women on Boards of Directors? Empirical Evidence from Danish Companies 1997-2007," IZA Discussion Papers, IZA Network @ LISER, number 7678, Oct.
  3. Marko Köthenbürger & Michael Stimmelmayr, 2013, "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series, CESifo, number 4549.

2012

  1. Marianna Marino & Pierpaolo Parrotta & Dario Pozzoli, 2012, "Does Labor Diversity Promote Entrepreneurship?," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2012-04, Jan.
  2. Luca Paolo Merlino & Pierpaolo Parrotta & Dario Pozzoli, 2012, "Assortative Matching Gender," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2012-040, Nov.
  3. Pierpaolo Parrotta & Dario Pozzoli, 2012, "The Effect of Learning by Hiring on Productivity," Post-Print, HAL, number hal-01514786, DOI: 10.1111/j.1756-2171.2012.00161.x.
  4. Merlino, Luca Paolo & Parrotta, Pierpaolo & Pozzoli, Dario, 2012, "Assortative Matching and Gender," IZA Discussion Papers, IZA Network @ LISER, number 6983, Nov.

2010

  1. Parrotta, Pierpaolo & Pozzoli, Dario & Pytlikova, Mariola, 2010, "Does Labor Diversity Affect Firm Productivity?," Working Papers, University of Aarhus, Aarhus School of Business, Department of Economics, number 10-12, Dec.
  2. Parrotta, Pierpaolo & Pozzoli, Dario & Pytlikova, Mariola, 2010, "The Nexus between Labor Diversity and Firm´s Innovation," Working Papers, University of Aarhus, Aarhus School of Business, Department of Economics, number 10-15, Nov.
  3. Marino, Marianna & Parrotta, Pierpaolo & Sala, Davide, 2010, "New Perspectives on the Evaluation of Public R&D Funding," Working Papers, University of Aarhus, Aarhus School of Business, Department of Economics, number 11-2, Dec.

2009

  1. Kyyrä, Tomi & Parrotta, Pierpaolo & Rosholm, Michael, 2009, "The effect of receiving supplementary UI benefits on unemployment duration," Working Papers, VATT Institute for Economic Research, number 1.
  2. Michael Stimmelmayr, 2009, "Wage Inequality in Germany: Disentangling Demand and Supply Effects," CESifo Working Paper Series, CESifo, number 2802.
  3. Marko Köthenbürger & Michael Stimmelmayr, 2009, "Corporate Taxation and Corporate Governance," CESifo Working Paper Series, CESifo, number 2881.
  4. Michael STIMMELMAYR & Doina RADULESCU, 2009, "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009, EcoMod, number 21500085, Jun.
  5. Andrzej TABEAU & Geert WOLTJER, 2009, "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009, EcoMod, number 21500086, Jun.

2008

  1. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series, CESifo, number 2423.
  2. Michael STIMMELMAYR, 2008, "What Drives Wage Inequality?," EcoMod2008, EcoMod, number 23800137, Jul.

2006

  1. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006, "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series, CESifo, number 1850.
  2. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006, "Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 26.
  3. Michael Stimmelmayr & Doina Radulescu, 2006, "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006, EcoMod, number 272100088, Jun.

2005

  1. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005, "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 20.

Journal articles

2024

  1. Marino, M. & Parrotta, P. & Sala, D. & Valletta, G., 2024, "The Volkswagen emissions scandal: Exploring the role of environmental concern and social norms," Journal of Environmental Economics and Management, Elsevier, volume 127, issue C, DOI: 10.1016/j.jeem.2024.103019.
  2. Marianna Marino & Francesca Melillo & Pierpaolo Parrotta & Nina Smith, 2024, "What makes entrepreneurship counter-cyclical? Evidence from a shutdown of start-up subsidies in Denmark," Entrepreneurship & Regional Development, Taylor & Francis Journals, volume 36, issue 9-10, pages 1232-1256, October, DOI: 10.1080/08985626.2024.2325556.

2023

  1. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023, "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, volume 226, issue C, DOI: 10.1016/j.jpubeco.2023.104967.

2022

  1. Meinen, Philipp & Parrotta, Pierpaolo & Sala, Davide & Yalcin, Erdal, 2022, "Managers as knowledge carriers – Explaining firms’ internationalization success with manager mobility," Journal of International Economics, Elsevier, volume 138, issue C, DOI: 10.1016/j.jinteco.2022.103633.

2021

  1. Florian Dorn & Fuest Clemens & Florian Neumeier & Michael Stimmelmayr, 2021, "Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 03-11, October.

2020

  1. Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020, "Cross-border tax evasion after the common reporting standard: Game over?," Journal of Public Economics, Elsevier, volume 190, issue C, DOI: 10.1016/j.jpubeco.2020.104240.
  2. Jochem, Annabelle & Parrotta, Pierpaolo & Valletta, Giacomo, 2020, "The impact of the 2002 reform of the EU leniency program on cartel outcomes," International Journal of Industrial Organization, Elsevier, volume 71, issue C, DOI: 10.1016/j.ijindorg.2020.102640.
  3. Mardan, Mohammed & Stimmelmayr, Michael, 2020, "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, volume 146, issue C, DOI: 10.1016/j.jdeveco.2020.102491.

2019

  1. Marino, Marianna & Parrotta, Pierpaolo & Valletta, Giacomo, 2019, "Electricity (de)regulation and innovation," Research Policy, Elsevier, volume 48, issue 3, pages 748-758, DOI: 10.1016/j.respol.2018.11.005.
  2. Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019, "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, volume 173, issue C, pages 96-112, DOI: 10.1016/j.jpubeco.2019.01.007.
  3. Mohammed Mardan & Michael Stimmelmayr, 2019, "Grenzüberschreitender Gewinnausgleich Und Steuerwettbewerb," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 3, pages 95-104, October, DOI: 10.3929/ethz-b-000369802.

2018

  1. Luca Paolo Merlino & Pierpaolo Parrotta & Dario Pozzoli, 2018, "Gender Differences in Sorting," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, volume 57, issue 4, pages 671-709, October, DOI: 10.1111/irel.12216.
  2. Nina Smith & Pierpaolo Parrotta, 2018, "Why so Few Women on Boards of Directors? Empirical Evidence from Danish Companies in 1998–2010," Journal of Business Ethics, Springer, volume 147, issue 2, pages 445-467, January, DOI: 10.1007/s10551-015-2974-9.
  3. Clemens Fuest & Florian Neumeier & Michael Stimmelmayr & Daniel Stöhlker, 2018, "The Economic Effects of a Wealth Tax in Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 22-26, August.
  4. Mardan, Mohammed & Stimmelmayr, Michael, 2018, "Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?," European Economic Review, Elsevier, volume 102, issue C, pages 188-210, DOI: 10.1016/j.euroecorev.2017.12.007.
  5. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Steuerliche Effekte europäischer Patentboxen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 12, issue 1, pages 73-82, March, DOI: 10.3929/ethz-a-005427569.
  6. Michael Stimmelmayr, 2018, "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 3, pages 376-413, September, DOI: 10.1628/fa-2018-0012.

2017

  1. Lalive, Rafael & Parrotta, Pierpaolo, 2017, "How does pension eligibility affect labor supply in couples?," Labour Economics, Elsevier, volume 46, issue C, pages 177-188, DOI: 10.1016/j.labeco.2016.10.002.
  2. Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017, "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 927-961, December, DOI: 10.1007/s10797-017-9441-8.

2016

  1. Parrotta, Pierpaolo & Pozzoli, Dario & Sala, Davide, 2016, "Ethnic diversity and firms' export behavior," European Economic Review, Elsevier, volume 89, issue C, pages 248-263, DOI: 10.1016/j.euroecorev.2016.08.001.
  2. Marino, Marianna & Parrotta, Pierpaolo & Pozzoli, Dario, 2016, "Educational diversity and knowledge transfers via inter-firm labor mobility," Journal of Economic Behavior & Organization, Elsevier, volume 123, issue C, pages 168-183, DOI: 10.1016/j.jebo.2015.10.019.
  3. Marino, Marianna & Lhuillery, Stephane & Parrotta, Pierpaolo & Sala, Davide, 2016, "Additionality or crowding-out? An overall evaluation of public R&D subsidy on private R&D expenditure," Research Policy, Elsevier, volume 45, issue 9, pages 1715-1730, DOI: 10.1016/j.respol.2016.04.009.
  4. Stefano Horst Baruffaldi & Marianna Marino & Pierpaolo Parrotta, 2016, "Self-employment, start-up incentives and political ideology," Applied Economics Letters, Taylor & Francis Journals, volume 23, issue 4, pages 250-254, March, DOI: 10.1080/13504851.2015.1068914.
  5. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016, "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, volume 138, issue C, pages 58-71, DOI: 10.1016/j.jpubeco.2016.04.003.
  6. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016, "Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 10, issue 3, pages 129-137, October, DOI: 10.3929/ethz-a-005427569.

2015

  1. Marianna Marino & Pierpaolo Parrotta, 2015, "Self-employment: does parental cultural diversity matter?," Applied Economics Letters, Taylor & Francis Journals, volume 22, issue 14, pages 1108-1115, September, DOI: 10.1080/13504851.2015.1005810.

2014

  1. Parrotta, Pierpaolo & Pozzoli, Dario & Pytlikova, Mariola, 2014, "Labor diversity and firm productivity," European Economic Review, Elsevier, volume 66, issue C, pages 144-179, DOI: 10.1016/j.euroecorev.2013.12.002.
  2. Pierpaolo Parrotta & Dario Pozzoli & Mariola Pytlikova, 2014, "The nexus between labor diversity and firm’s innovation," Journal of Population Economics, Springer;European Society for Population Economics, volume 27, issue 2, pages 303-364, April, DOI: 10.1007/s00148-013-0491-7.
  3. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014, "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, volume 111, issue C, pages 120-130, DOI: 10.1016/j.jpubeco.2013.12.002.
  4. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2014, "Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 8, issue 3, pages 117-125, October, DOI: 10.3929/ethz-a-005427569.

2013

  1. Kyyrä, Tomi & Parrotta, Pierpaolo & Rosholm, Michael, 2013, "The effect of receiving supplementary UI benefits on unemployment duration," Labour Economics, Elsevier, volume 21, issue C, pages 122-133, DOI: 10.1016/j.labeco.2013.02.002.

2012

  1. Pierpaolo Parrotta & Dario Pozzoli, 2012, "The effect of learning by hiring on productivity," RAND Journal of Economics, RAND Corporation, volume 43, issue 1, pages 167-185, March, DOI: j.1756-2171.2012.00161.x.
  2. Marino, Marianna & Parrotta, Pierpaolo & Pozzoli, Dario, 2012, "Does labor diversity promote entrepreneurship?," Economics Letters, Elsevier, volume 116, issue 1, pages 15-19, DOI: 10.1016/j.econlet.2012.01.004.

2010

  1. Radulescu, Doina & Stimmelmayr, Michael, 2010, "The impact of the 2008 German corporate tax reform: A dynamic CGE analysis," Economic Modelling, Elsevier, volume 27, issue 1, pages 454-467, January.
  2. Doina Radulescu & Michael Stimmelmayr, 2010, "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 2, pages 193-215, April, DOI: 10.1007/s10797-009-9113-4.

2008

  1. Doina Maria Rădulescu & Michael Stimmelmayr, 2008, "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 9, issue 1, pages 19-36, February, DOI: 10.1111/j.1468-2516.2007.00260.x.
  2. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 6, issue 03, pages 50-59, October.
  3. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008, "Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 61, issue 02, pages 30-38, January.

2007

  1. Doina Maria Radulescu & Michael Stimmelmayr, 2007, "Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 98-116, DOI: 10.3790/vjh.76.2.98.
  2. Doina Maria Radulescu & Michael Stimmelmayr, 2007, "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo Group, volume 53, issue 2, pages 294-328, June.

Books

2023

  1. Bührle, Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023, "Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 273177.

2020

  1. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Ludwig, Christopher & Steinbrenner, Daniela & Buchmann, Peter & Bührle, Anna Theresa & Dutt, Ve, 2020, "Effective tax levels using the Devereux/Griffith methodology," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 231440.

2019

  1. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Bartholmeß, Alexandra & Ludwig, Christopher & Steinbrenner, Daniela & Buchmann, Peter & Bührle, Anna Theresa & Dutt, Ve, 2019, "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2019/DE/312: Final report 2019," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 222371.

2018

  1. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Ludwig, Christopher & Steinbrenner, Daniela & Bartholmeß, Alexandra & Bräutigam, Rainer & Buchmann, Peter & Bührle, Ann, 2018, "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196398.

2012

  1. Büttner, Thiess & Hönig, Anja & Nam, Chang W. & Stimmelmayr, Michael & Wamser, Georg, 2012, "Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, number urn:isbn:9783161518324, edition 1.

2007

  1. Stimmelmayr, Michael, 2007, "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, number urn:isbn:9783161492617, edition 1.

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