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Michael Stimmelmayr

Personal Details

First Name:Michael
Middle Name:
Last Name:Stimmelmayr
Suffix:
RePEc Short-ID:pst288
https://sites.google.com/site/michistimmelmayr/home
Leonhardstrasse 21, LEE, G124 8092 Zurich Switzerland

Affiliation

(90%) KOF Swiss Economic Institute
Department of Management, Technology and Economics (D-MTEC)
Eidgenössische Technische Hochschule Zürich (ETHZ)

Zürich, Switzerland
http://www.kof.ethz.ch/

: +41 44 632 42 39
+41 44 632 12 18
Leonhardstrasse 21, CH-8092 Zürich
RePEc:edi:koethch (more details at EDIRC)

(5%) CESifo

München, Germany
http://www.cesifo-group.de/

: +49 (89) 9224-0
+49 (89) 985369
Poschingerstrasse 5, 81679 Munich
RePEc:edi:cesifde (more details at EDIRC)

(5%) Norwegian Center for Taxation
Norges Handelshøyskole (NHH)

Bergen, Norway
https://www.nhh.no/en/research-centres/nocet/

: 5595 9000
5595 9100
Helleveien 30, N-5045 Bergen
RePEc:edi:nocetno (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo Group Munich.
  2. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo Group Munich.
  3. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo Group Munich.
  4. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.
  5. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo Group Munich.
  6. Stimmelmayr, Michael & Liberini, Federica & Russo, Antonio, 2015. "The Role of Toeholds and Capital Gain Taxes for Corporate Acquisition Strategies," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112926, Verein für Socialpolitik / German Economic Association.
  7. Marko Köthenbürger & Michael Stimmelmayr, 2015. "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series 5569, CESifo Group Munich.
  8. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo Group Munich.
  9. Michael Stimmelmayr, 2015. "The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation," EcoMod2015 8629, EcoMod.
  10. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo Group Munich.
  11. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series 2013-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  12. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo Group Munich.
  13. Michael Stimmelmayr, 2009. "Wage Inequality in Germany: Disentangling Demand and Supply Effects," CESifo Working Paper Series 2802, CESifo Group Munich.
  14. Doina Radulescu & Michael Stimmelmayr, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series 2423, CESifo Group Munich.
  15. Doina Radulescu & Michael Stimmelmayr, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series 1850, CESifo Group Munich.
  16. Doina Radulescu & Michael Stimmelmayr, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors," ifo Working Paper Series 26, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  17. Doina Radulescu & Michael Stimmelmayr, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  18. Andrzej TABEAU & Geert WOLTJER, "undated". "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
  19. Michael STIMMELMAYR & Doina RADULESCU, "undated". "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009 21500085, EcoMod.
  20. Michael STIMMELMAYR, "undated". "What Drives Wage Inequality?," EcoMod2008 23800137, EcoMod.
  21. Michael Stimmelmayr & Doina Radulescu, "undated". "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.

Articles

  1. Mardan, Mohammed & Stimmelmayr, Michael, 2018. "Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?," European Economic Review, Elsevier, vol. 102(C), pages 188-210.
  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, vol. 24(6), pages 927-961, December.
  3. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
  4. 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, vol. 10(3), pages 129-137, October.
  5. 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, vol. 8(3), pages 117-125, October.
  6. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
  7. 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, vol. 17(2), pages 193-215, April.
  8. Radulescu, Doina & Stimmelmayr, Michael, 2010. "The impact of the 2008 German corporate tax reform: A dynamic CGE analysis," Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.
  9. Christian Baretti & Doina Radulescu & Michael Stimmelmayr, 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, vol. 61(02), pages 30-38, January.
  10. Christian Baretti & Doina Radulescu & Michael Stimmelmayr, 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, vol. 6(3), pages 50-59, October.
  11. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
  12. Doina Maria Radulescu & Michael Stimmelmayr, 2007. "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo, vol. 53(2), pages 294-328, June.
  13. 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, vol. 76(2), pages 98-116.

Books

  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, edition 1, volume 28, number urn:isbn:9783161518324.
  2. Stimmelmayr, Michael, 2007. "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 23, number urn:isbn:9783161492617.

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. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo Group Munich.

    Cited by:

    1. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo Group Munich.

  2. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo Group Munich.

    Cited by:

    1. Simon Behrendt & Georg Wamser, 2018. "Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms," CESifo Working Paper Series 6869, CESifo Group Munich.
    2. Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 90, VATT Institute for Economic Research.

  3. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    2. Schwab, Thomas & Todtenhaupt, Maximilian, 2017. "Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms," Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168148, Verein für Socialpolitik / German Economic Association.
    3. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo Group Munich.

  4. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo Group Munich.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    2. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    3. 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, vol. 8(3), pages 117-125, October.

  5. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo Group Munich.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.

  6. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo Group Munich.

    Cited by:

    1. Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
    2. Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo Group Munich.
    3. Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo Group Munich.
    4. Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo Group Munich.
    5. Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 6827, Victoria University of Wellington, Chair in Public Finance.
    6. Hebous, Shafik & Ruf, Martin, 2017. "Evaluating the effects of ACE systems on multinational debt financing and investment," Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
    7. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    8. Thomas Bauer & Thomas Kourouxous & Peter Krenn, 2018. "Taxation and agency conflicts between firm owners and managers: a review," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 33-76, February.

  7. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series 2013-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

    Cited by:

    1. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    2. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo Group Munich.

  8. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo Group Munich.

    Cited by:

    1. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    2. Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
    3. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    4. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
    5. Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.

  9. Doina Radulescu & Michael Stimmelmayr, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series 1850, CESifo Group Munich.

    Cited by:

    1. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo Group Munich.
    2. Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo Group Munich.
    3. Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    5. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española, IEF, vol. 203(4), pages 23-56, December.
    6. Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
    7. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    8. Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.

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

    Cited by:

    1. Peichl, Andreas, 2008. "The benefits of linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-6, University of Cologne, FiFo Institute for Public Economics.
    2. Christoph Spengel & Wolfgang Wiegard, 2004. "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 15-22, October.

  11. Michael STIMMELMAYR & Doina RADULESCU, "undated". "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009 21500085, EcoMod.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    2. Karpavičius, Sigitas & Yu, Fan, 2016. "Should interest expenses be tax deductible?," Economic Modelling, Elsevier, vol. 54(C), pages 100-116.
    3. Michael Stimmelmayr, 2015. "The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation," EcoMod2015 8629, EcoMod.
    4. Maurizio Ciaschini & Rosita Pretaroli & Francesca Severini & Claudio Socci, 2013. "Environmental tax and regional government consumption expenditure in a fiscal federalism system," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2013(2), pages 129-152.
    5. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
    6. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
    7. Plassmann, Florenz & Feltenstein, Andrew, 2016. "How large do multi-region models need to be?," Journal of Policy Modeling, Elsevier, vol. 38(1), pages 138-155.
    8. Rumpf, Dominik, 2011. "The dividends received deduction in the corporate income tax and cost of capital," Working Papers 01/2011, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    9. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo Group Munich.
    10. Bhattarai, Keshab & Bachman, Paul & Conte, Frank & Haughton, Jonathan & Head, Michael & Tuerck, David G., 2018. "Tax plan debates in the US presidential election: A dynamic CGE analysis of growth and redistribution trade-offs," Economic Modelling, Elsevier, vol. 68(C), pages 529-542.
    11. George Verikios, 2017. "The importance of periodicity in modelling infectious disease outbreaks," Discussion Papers in Economics economics:201711, Griffith University, Department of Accounting, Finance and Economics.
    12. Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung (ed.), 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.
    13. Jost HECKEMEYER & Katharina FINKE & Christoph SPENGEL, "undated". "ZEW TaxCoMM - A Corporate Tax Microsimulation Model. Concept and Application to the 2008 German Corporate Tax Reform," EcoMod2010 259600072, EcoMod.
    14. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699.

Articles

  1. Mardan, Mohammed & Stimmelmayr, Michael, 2018. "Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?," European Economic Review, Elsevier, vol. 102(C), pages 188-210. See citations under working paper version above.
  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, vol. 24(6), pages 927-961, December.
    See citations under working paper version above.
  3. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
    See citations under working paper version above.
  4. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
    See citations under working paper version above.
  5. Radulescu, Doina & Stimmelmayr, Michael, 2010. "The impact of the 2008 German corporate tax reform: A dynamic CGE analysis," Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.
    See citations under working paper version above.
  6. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.

    Cited by:

    1. Christian Baretti & Doina Radulescu & Michael Stimmelmayr, 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, vol. 6(3), pages 50-59, October.
    2. Christian Baretti & Doina Radulescu & Michael Stimmelmayr, 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, vol. 61(02), pages 30-38, January.
    3. Dreßler, Daniel, 2012. "The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners," ZEW Discussion Papers 12-040, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW).

  7. Doina Maria Radulescu & Michael Stimmelmayr, 2007. "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo, vol. 53(2), pages 294-328, June.

    Cited by:

    1. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    2. Karpavičius, Sigitas & Yu, Fan, 2016. "Should interest expenses be tax deductible?," Economic Modelling, Elsevier, vol. 54(C), pages 100-116.
    3. Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association, vol. 65(2), pages 357-385, June.
    4. Portal, Márcio Telles & Laureano, Luis, 2017. "Does Brazilian allowance for corporate equity reduce the debt bias? Evidences of rebound effect and ownership-induced ACE clientele," Research in International Business and Finance, Elsevier, vol. 42(C), pages 480-495.
    5. Kurt R. Brekke & Armando J. Garcia-Pires & Dirk Schindler & Guttorm Schjelderup, 2014. "Capital Taxation and Imperfect Competition: ACE vs. CBIT," CESifo Working Paper Series 5075, CESifo Group Munich.
    6. Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
    7. Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Papers 17, Directorate General Taxation and Customs Union, European Commission.
    8. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.

Books

  1. Stimmelmayr, Michael, 2007. "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 23, number urn:isbn:9783161492617.

    Cited by:

    1. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
    2. 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, vol. 76(2), pages 98-116.
    3. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo Group Munich.
    4. Michael Stimmelmayr, 2015. "The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation," EcoMod2015 8629, EcoMod.
    5. Michael STIMMELMAYR, "undated". "What Drives Wage Inequality?," EcoMod2008 23800137, EcoMod.
    6. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    7. Christian Baretti & Doina Radulescu & Michael Stimmelmayr, 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, vol. 6(3), pages 50-59, October.
    8. Christian Baretti & Doina Radulescu & Michael Stimmelmayr, 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, vol. 61(02), pages 30-38, January.
    9. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
    10. Michael Stimmelmayr, 2009. "Wage Inequality in Germany: Disentangling Demand and Supply Effects," CESifo Working Paper Series 2802, CESifo Group Munich.
    11. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo Group Munich.
    12. Andrzej TABEAU & Geert WOLTJER, "undated". "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
    13. 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, vol. 17(2), pages 193-215, April.
    14. Wagenhals Gerhard & Buck Jürgen, 2009. "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(1), pages 84-102, February.

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Statistics

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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 15 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-ACC: Accounting & Auditing (6) 2006-11-18 2013-08-10 2015-08-07 2016-02-17 2017-11-05 2017-11-19. Author is listed
  2. NEP-PBE: Public Economics (6) 2006-11-18 2013-08-10 2015-08-07 2017-03-05 2017-11-05 2017-11-19. Author is listed
  3. NEP-CSE: Economics of Strategic Management (3) 2014-10-17 2016-02-17 2017-02-19
  4. NEP-INO: Innovation (2) 2014-10-17 2017-02-19
  5. NEP-PUB: Public Finance (2) 2013-08-10 2014-10-13
  6. NEP-BEC: Business Economics (1) 2017-11-19
  7. NEP-CFN: Corporate Finance (1) 2017-03-05
  8. NEP-CMP: Computational Economics (1) 2017-03-05
  9. NEP-DCM: Discrete Choice Models (1) 2016-02-17
  10. NEP-DGE: Dynamic General Equilibrium (1) 2017-04-02
  11. NEP-ENE: Energy Economics (1) 2014-10-17
  12. NEP-ENV: Environmental Economics (1) 2014-10-17
  13. NEP-INT: International Trade (1) 2017-11-19
  14. NEP-IPR: Intellectual Property Rights (1) 2017-02-19
  15. NEP-MAC: Macroeconomics (1) 2006-11-18
  16. NEP-MFD: Microfinance (1) 2015-03-05
  17. NEP-SBM: Small Business Management (1) 2017-02-19

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