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Dominika Irma Langenmayr

Personal Details

First Name:Dominika
Middle Name:Irma
Last Name:Langenmayr
Suffix:
RePEc Short-ID:pla562
http://www.dominika-langenmayr.net/
Twitter: @d_langenmayr
Terminal Degree:2013 Volkswirtschaftliche Fakultät; Ludwig-Maximilians-Universität München (from RePEc Genealogy)

Affiliation

(85%) Wirtschaftswissenschaftliche Fakultät
Katholische Universität Eichstätt-Ingolstadt

Eichstätt-Ingolstadt, Germany
http://www.ku.de/wwf/
RePEc:edi:wfeicde (more details at EDIRC)

(10%) WU Wirtschaftsuniversität Wien

Wien, Austria
http://www.wu.ac.at/
RePEc:edi:wiwieat (more details at EDIRC)

(5%) CESifo

München, Germany
https://www.cesifo.org/
RePEc:edi:cesifde (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Ms. Li Liu & Dominika Langenmayr, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
  2. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
  3. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
  4. Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
  5. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," Working Papers 196, Bavarian Graduate Program in Economics (BGPE).
  6. Dominika Langenmayr & Franz Reiter, 2017. "Trading Offshore: Evidence on Banks' Tax Avoidance," CESifo Working Paper Series 6664, CESifo.
  7. Langenmayr, Dominika Irma & Martin, Simmler, 2016. "Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145568, Verein für Socialpolitik / German Economic Association.
  8. Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.
  9. Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
  10. Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
  11. Dominika Langenmayr, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers 112, Bavarian Graduate Program in Economics (BGPE).
  12. Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).

Articles

  1. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021. "Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 717-745, June.
  2. Langenmayr Dominika & Mittermaier Ferdinand, 2021. "Nachhaltiges Wirtschaften, nachhaltig finanziert: Herausforderungen für die Politik in den 2020er Jahren," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 22(3), pages 176-190, September.
  3. Reinald Koch & Dominika Langenmayr, 2021. "Unternehmenssteuerrecht: Rechtsformneutralität sinnvoll? [Corporate tax law: Does legal form neutrality make sense?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 241-241, April.
  4. Dominika Langenmayr, 2021. "Daten gegen Steuervermeidung? [Tax Country-by-Country Reporting: Data Against Tax Avoidance?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(2), pages 74-74, February.
  5. Philipp Krug & Dominika Langenmayr & Niklas Rauhut & Finn Ole Schmude & Thea Seitz & Douglas Strasoldo & Moritz Withoeft, 2021. "Steuerehrlichkeit und Steuerlotterien [Compliance and Receipt Lotteries]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 953-955, December.
  6. Langenmayr, Dominika & Simmler, Martin, 2021. "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, vol. 204(C).
  7. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2021. "Correction to: Avoiding taxes: banks’ use of internal debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 746-747, June.
  8. Reinald Koch & Dominika Langenmayr, 2020. "Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise [The Tax Treatment of Losses: Options for Reforms During the Corona Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(5), pages 367-373, May.
  9. Dominika Langenmayr, 2017. "Steuerflucht — ein (lösbares?) Problem [Tax Evasion — A (Manageable?) Problem]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(12), pages 830-831, December.
  10. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
  11. Langenmayr Dominika, 2015. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1657-1677, October.
  12. Andreas Haufler & Dominika Langenmayr, 2015. "How Does Firm Heterogeneity Affect International Tax Policy?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 57-62, August.
  13. Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
  14. Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.

Chapters

  1. Dominika Langenmayr, 2017. "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.

    Cited by:

    1. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.

  2. Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.

    Cited by:

    1. Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series 8838, CESifo.
    2. Albertus, James F. & Glover, Brent & Levine, Oliver, 2022. "Foreign investment of US multinationals: The effect of tax policy and agency conflicts," Journal of Financial Economics, Elsevier, vol. 144(1), pages 298-327.
    3. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
    4. Ruud A. de Mooij & Ms. Li Liu, 2018. "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers 2018/069, International Monetary Fund.
    5. Makoto Hasegawa, 2019. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers 1016, Kyoto University, Institute of Economic Research.
    6. Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2021. "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers 16068, C.E.P.R. Discussion Papers.

  3. Dominika Langenmayr & Franz Reiter, 2017. "Trading Offshore: Evidence on Banks' Tax Avoidance," CESifo Working Paper Series 6664, CESifo.

    Cited by:

    1. Petr Janský, 2020. "European banks and tax havens: evidence from country-by-country reporting," Applied Economics, Taylor & Francis Journals, vol. 52(54), pages 5967-5985, November.
    2. Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Daniel Anarfi & Danuše Nerudová, 2018. "Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(3), pages 729-736.
    4. Gawehn, Vanessa & Müller, Jens, 2019. "Tax avoidance - are banks any different?," arqus Discussion Papers in Quantitative Tax Research 239, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
    6. Franz Reiter & Dominika Langenmayr & Svea Holtmann, 2020. "Avoiding Taxes: Banks' Use of Internal Debt," CESifo Working Paper Series 8525, CESifo.
    7. Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.

  4. Langenmayr, Dominika Irma & Martin, Simmler, 2016. "Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145568, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Germeshausen, Robert & Heim, Sven & Wagner, Ulrich J., 2021. "Support for renewable energy: The case of wind power," ZEW Discussion Papers 21-074, ZEW - Leibniz Centre for European Economic Research.
    2. Haupt, Alexander & Krieger, Tim, 2020. "The role of relocation mobility in tax and subsidy competition," Journal of Urban Economics, Elsevier, vol. 116(C).
    3. Schneider, Andrea, 2017. "Policy diffusion and the competition for mobile resources," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168203, Verein für Socialpolitik / German Economic Association.

  5. Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.

    Cited by:

    1. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 53-78.
    2. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2020. "Audit Publicity and Tax Compliance: A Natural Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 81-108, January.
    3. Matthew Gould & Matthew D. Rablen, 2019. "Voluntary Disclosure Schemes for Offshore Tax Evasion," Working Papers 2019006, The University of Sheffield, Department of Economics.
    4. Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
    5. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    6. Tim B.M. Stolper, 2017. "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers tax-mpg-rps-2017-10, Max Planck Institute for Tax Law and Public Finance.
    7. Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020. "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
    8. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
    9. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    10. Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    11. Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019. "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Papers 2019/12, Norwegian School of Economics, Department of Business and Management Science.
    12. Niels Johannesen & Tim B.M. Stolper, 2021. "The Deterrence Effect of Whistleblowing," Journal of Law and Economics, University of Chicago Press, vol. 64(4), pages 821-855.
    13. Heiner Schmittdiel, 2015. "Voluntary Disclosure Programs for Tax Evaders," Tinbergen Institute Discussion Papers 15-128/VII, Tinbergen Institute.
    14. Konrad, Kai A. & Stolper, Tim B. M., 2016. "Coordination and the fight against tax havens," Munich Reprints in Economics 43481, University of Munich, Department of Economics.
    15. Michael Masiya, 2019. "Lessons from Voluntary Compliance Window (VCW): Malawi's tax amnesty programme," CESifo Working Paper Series 7584, CESifo.
    16. Niels Johannesen & Tim B.M. Stolper, 2017. "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers tax-mpg-rps-2017-04_2, Max Planck Institute for Tax Law and Public Finance.
    17. Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
    18. Dirk Bethmann & Michael Kvasnicka, 2016. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," FEMM Working Papers 160001, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    19. 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 18-035, ZEW - Leibniz Centre for European Economic Research.
    20. Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
    21. Lisa De Simone & Rebecca Lester & Kevin Markle, 2020. "Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)," Journal of Accounting Research, Wiley Blackwell, vol. 58(1), pages 105-153, March.
    22. Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
    23. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    24. Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2021. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Trinity Economics Papers tep1321, Trinity College Dublin, Department of Economics.
    25. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    26. Matthew Gould & Matthew Rablen, 2016. "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series 5750, CESifo.
    27. Jakob Miethe, 2020. "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series 8625, CESifo.

  6. Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.

    Cited by:

    1. Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    2. Stelian STANCU & Eugenia GRECU & Mirela Ionela ACELEANU & Daniela Livia TRAŞCĂ & Claudiu Tiberiu ALBULESCU, 2021. "Does Firm Size Matters for Firm Growth? Evidence from the Romanian Health Sector," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 17-31, December.
    3. Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2015. "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," NBER Working Papers 21834, National Bureau of Economic Research, Inc.
    4. Huang, Liangxiong & Ma, Minghui & Wang, Xianbin, 2022. "Clan culture and risk-taking of Chinese enterprises," China Economic Review, Elsevier, vol. 72(C).
    5. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
    6. Xu, Weidong & Gao, Xin & Xu, Hao & Li, Donghui, 2022. "Does global climate risk encourage companies to take more risks?," Research in International Business and Finance, Elsevier, vol. 61(C).
    7. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren, 2019. "Measuring tax complexity across countries: A survey study on MNCs," arqus Discussion Papers in Quantitative Tax Research 245, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020. "Deferred taxation under default risk," Journal of Economics, Springer, vol. 129(1), pages 33-48, January.
    9. Askoldas Podviezko & Lyudmila Parfenova & Andrey Pugachev, 2019. "Tax Competitiveness of the New EU Member States," JRFM, MDPI, vol. 12(1), pages 1-19, February.
    10. Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.
    11. Valentyna Martynenko, 2019. "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(2).
    12. Albertus, James F. & Glover, Brent & Levine, Oliver, 2019. "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 24-40.
    13. Khine Kyaw, 2020. "Market Volatility and Investors’ View of Firm-Level Risk: A Case of Green Firms," JRFM, MDPI, vol. 13(8), pages 1-14, August.
    14. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Bornemann, Tobias, 2018. "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research 232, arqus - Arbeitskreis Quantitative Steuerlehre.
    16. Osswald, Benjamin & Sureth, Caren, 2018. "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research 235, arqus - Arbeitskreis Quantitative Steuerlehre.
    17. Dinkel, Andreas, 2015. "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research 189, arqus - Arbeitskreis Quantitative Steuerlehre.

  7. Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).

    Cited by:

    1. Lisandra Flach & Michael Irlacher & Florian Unger, 2019. "Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics," CESifo Working Paper Series 7809, CESifo.
    2. Sharma, Rishi, 2016. "Incentives to Tax Foreign Investors," Working Papers 2016-02, Department of Economics, Colgate University, revised 13 Sep 2016.
    3. Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    4. Marco de Pinto & Laszlo Goerke, 2016. "Welfare-Enhancing Trade Unions in an Oligopoly with Excessive Entry," IAAEU Discussion Papers 201603, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    5. Mario Coccia, 2018. "Optimization in R&D intensity and tax on corporate profits for supporting labor productivity of nations," The Journal of Technology Transfer, Springer, vol. 43(3), pages 792-814, June.
    6. Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
    7. Pan, Wenhui & Zhao, Pengwei & Qin, Chunxiu & Ding, Xianfeng, 2020. "How do new members affect the relationship between principal investigator’s network position and academic output of granted funds?," Evaluation and Program Planning, Elsevier, vol. 78(C).
    8. José Alves, 2018. "The impact of tax structure on investment: an empirical assessment for OECD countries," Working Papers REM 2018/58, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    9. Bogoroditskaya, N., 2021. "Tax evasion and R&D subsidy in a mixed market," Journal of the New Economic Association, New Economic Association, vol. 51(3), pages 30-49.
    10. Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
    11. Jose Alves, 2019. "The impact of tax structure on investment: an empirical assessment for OECD countries," Public Sector Economics, Institute of Public Finance, vol. 43(3), pages 291-309.

  8. Dominika Langenmayr, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers 112, Bavarian Graduate Program in Economics (BGPE).

    Cited by:

    1. Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
    2. Robert Philipowski, 2016. "Should profit shifting be prohibited? The importance of timing," Economics Bulletin, AccessEcon, vol. 36(4), pages 2365-2367.
    3. Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.

  9. Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).

    Cited by:

    1. Lisandra Flach & Michael Irlacher & Florian Unger, 2019. "Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics," CESifo Working Paper Series 7809, CESifo.
    2. Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2020. "Royalty Taxation under Profit Shifting and Competition for FDI," Discussion Papers 2020/11, Norwegian School of Economics, Department of Business and Management Science.
    3. Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    4. Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
    5. Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181568, Verein für Socialpolitik / German Economic Association.
    6. Irlacher, Michael & Unger, Florian, 2018. "Effective tax rates, endogenous mark-ups and heterogeneous firms," Discussion Papers in Economics 49717, University of Munich, Department of Economics.
    7. Mariia Ermilova, 2020. "International Experience Of Regulation Of Controlled Transactions Of Transnational Companies," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 71-88.
    8. Jay Pil Choi & Taiji Furusawa & Jota Ishikawa, 2018. "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," CESifo Working Paper Series 7303, CESifo.
    9. Hiroshi Mukunoki & Hirofumi Okoshi, 2021. "Tariff elimination versus tax avoidance: free trade agreements and transfer pricing," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1188-1210, October.
    10. Eric Bond & Thomas A. Gresik, 2018. "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series 7320, CESifo.
    11. Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
    12. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
    13. Thomas A., Gresik & Schjelderup, Guttorm, 2022. "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers 2022/8, Norwegian School of Economics, Department of Business and Management Science.
    14. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
    15. Ho, Wai-Ming, 2021. "International outsourcing, exchange rates, and monetary policy☆," Journal of International Money and Finance, Elsevier, vol. 118(C).
    16. Xiangjun Ma, 2017. "Do taxes influence the organizational boundaries of international firms? An incomplete-contracting model with empirical evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 26(7), pages 801-828, October.
    17. OKOSHI Hirofumi, 2021. "Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle," Discussion papers 21038, Research Institute of Economy, Trade and Industry (RIETI).
    18. Sotiris Blanas & Adnan Seric, 2017. "Determinants of Intra-Firm Trade," Working Papers 178118175, Lancaster University Management School, Economics Department.
    19. Thomas Gresik, 2013. "Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation," CESifo Working Paper Series 4560, CESifo.
    20. Sotiris Blanas & Adnan Seric, 2017. "Knowledge Transfer and Intra-Firm Trade," Working Papers 178612931, Lancaster University Management School, Economics Department.
    21. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
    22. Petra Doleželová, 2020. "Impact Of Unilateral Preferences On Export Structure Of The Least Developed Countries," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 57-70.
    23. Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.
    24. V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
    25. Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
    26. Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
    27. Søren Bo Nielsen & Dirk Schindler & Guttorm Schjelderup, 2014. "Abusive Transfer Pricing and Economic Activity," CESifo Working Paper Series 4975, CESifo.
    28. Tetiana Kaminska & Ihor Okhrimenko & Natalia Wasilewska, 2020. "Method For Implementing The Macroeconomic Analysis Of The Agricultural Market Of The European Union," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 5-20.
    29. Gresik, Thomas A., 2016. "Allowing firms to choose between separate accounting and formula apportionment taxation," Journal of Public Economics, Elsevier, vol. 138(C), pages 32-42.
    30. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
    31. Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
    32. František Škvrnda, 2020. "On Contradictory Of Multipolarity Creation Process In The International Relations In The 21st Century," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 36-56.
    33. MUKUNOKI Hiroshi & OKOSHI Hirofumi, 2022. "Antidumping on Tax-induced Dumping," Discussion papers 22063, Research Institute of Economy, Trade and Industry (RIETI).
    34. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 22-26, January.
    35. Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019. "Decomposing the Margins of Transfer Pricing," KOF Working papers 19-450, KOF Swiss Economic Institute, ETH Zurich.
    36. Sotiris Blanas & Adnan Seric, 2018. "Determinants of intra‐firm trade: Evidence from foreign affiliates in Sub‐Saharan Africa," Review of International Economics, Wiley Blackwell, vol. 26(4), pages 917-956, September.
    37. Marcel Kordoš, 2020. "The Synergy Of Eu Competition And Industry Policies Within The Industry 4.0 Concept: Parallels And Challenges," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 18(1), pages 21-35.

Articles

  1. Reinald Koch & Dominika Langenmayr, 2020. "Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise [The Tax Treatment of Losses: Options for Reforms During the Corona Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(5), pages 367-373, May.

    Cited by:

    1. Langenmayr Dominika & Mittermaier Ferdinand, 2021. "Nachhaltiges Wirtschaften, nachhaltig finanziert: Herausforderungen für die Politik in den 2020er Jahren," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 22(3), pages 176-190, September.
    2. Hüther, Michael, 2020. "Investitionen und Konsum: Überlegungen zu wirtschaftspolitischen Handlungsoptionen zur Jahresmitte 2020," IW policy papers 13/2020, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    3. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.

  2. Dominika Langenmayr, 2017. "Steuerflucht — ein (lösbares?) Problem [Tax Evasion — A (Manageable?) Problem]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(12), pages 830-831, December.

    Cited by:

    1. Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.

  3. Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125. See citations under working paper version above.
  4. Langenmayr Dominika, 2015. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1657-1677, October.
    See citations under working paper version above.
  5. Andreas Haufler & Dominika Langenmayr, 2015. "How Does Firm Heterogeneity Affect International Tax Policy?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 57-62, August.

    Cited by:

    1. Lisandra Flach & Michael Irlacher & Florian Unger, 2019. "Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics," CESifo Working Paper Series 7809, CESifo.
    2. Irlacher, Michael & Unger, Florian, 2018. "Effective tax rates, endogenous mark-ups and heterogeneous firms," Discussion Papers in Economics 49717, University of Munich, Department of Economics.

  6. Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
    See citations under working paper version above.
  7. Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
    See citations under working paper version above.

Chapters

  1. Dominika Langenmayr, 2017. "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc. See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 20 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (15) 2012-12-22 2013-11-09 2014-01-10 2014-07-13 2014-08-28 2016-02-17 2016-10-02 2017-11-19 2018-03-19 2020-03-02 2020-06-22 2020-10-12 2020-11-30 2021-03-29 2021-04-05. Author is listed
  2. NEP-BEC: Business Economics (9) 2011-09-16 2011-09-22 2011-11-28 2012-12-22 2013-11-09 2014-07-13 2016-10-02 2017-11-19 2018-03-19. Author is listed
  3. NEP-PUB: Public Finance (7) 2012-12-22 2013-11-09 2014-01-10 2014-07-13 2016-10-02 2017-11-19 2020-03-02. Author is listed
  4. NEP-LAW: Law & Economics (5) 2014-08-28 2016-02-17 2016-10-02 2017-11-19 2021-03-29. Author is listed
  5. NEP-ACC: Accounting & Auditing (4) 2012-12-22 2013-11-09 2020-03-02 2020-11-30
  6. NEP-IUE: Informal & Underground Economics (4) 2014-08-28 2016-02-17 2021-03-29 2021-04-05
  7. NEP-RMG: Risk Management (4) 2014-01-10 2014-07-13 2016-10-02 2017-11-19
  8. NEP-BAN: Banking (2) 2017-11-12 2020-10-12
  9. NEP-CFN: Corporate Finance (2) 2016-10-02 2017-11-19
  10. NEP-EFF: Efficiency & Productivity (2) 2013-11-09 2020-11-30
  11. NEP-EUR: Microeconomic European Issues (2) 2020-03-02 2020-11-30
  12. NEP-INT: International Trade (2) 2011-09-22 2020-03-02
  13. NEP-CSE: Economics of Strategic Management (1) 2012-12-22
  14. NEP-GEO: Economic Geography (1) 2017-03-12
  15. NEP-TID: Technology & Industrial Dynamics (1) 2013-11-09

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