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Michael Stimmelmayr

Personal Details

First Name:Michael
Middle Name:
Last Name:Stimmelmayr
Suffix:
RePEc Short-ID:pst288
[This author has chosen not to make the email address public]
https://sites.google.com/view/michaelstimmelmayr/home
Terminal Degree:2006 Volkswirtschaftliche Fakultät; Ludwig-Maximilians-Universität München (from RePEc Genealogy)

Affiliation

(1%) CESifo

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

(1%) Norwegian Center for Taxation
Norges Handelshøyskole (NHH)

Bergen, Norway
https://www.nhh.no/en/research-centres/nocet/
RePEc:edi:nocetno (more details at EDIRC)

(98%) Department of Economics
University of Bath

Bath, United Kingdom
http://www.bath.ac.uk/economics/
RePEc:edi:debatuk (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025. "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series 11962, CESifo.
  2. 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 10376, CESifo.
  3. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
  4. Marko Koethenbuerger & Federica Liberini & Michael Stimmelmayr, 2019. "(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes," EconPol Working Paper 29, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  5. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
  6. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series 7061, CESifo.
  7. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
  8. 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.
  9. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
  10. Federica Liberini & Antonio Russo & Michael Stimmelmayr, 2016. "The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies," CESifo Working Paper Series 6151, CESifo.
  11. 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 145582, Verein für Socialpolitik / German Economic Association.
  12. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
  13. Marko Köthenbürger & Michael Stimmelmayr, 2015. "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series 5569, CESifo.
  14. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
  15. Michael Stimmelmayr, 2015. "The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation," EcoMod2015 8629, EcoMod.
  16. Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.
  17. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
  18. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
  19. Andrzej TABEAU & Geert WOLTJER, 2009. "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
  20. Michael Stimmelmayr, 2009. "Wage Inequality in Germany: Disentangling Demand and Supply Effects," CESifo Working Paper Series 2802, CESifo.
  21. Michael STIMMELMAYR & Doina RADULESCU, 2009. "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009 21500085, EcoMod.
  22. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series 2423, CESifo.
  23. Michael STIMMELMAYR, 2008. "What Drives Wage Inequality?," EcoMod2008 23800137, EcoMod.
  24. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series 1850, CESifo.
  25. 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 26, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  26. Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.
  27. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 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.

Articles

  1. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
  2. 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, vol. 74(10), pages 03-11, October.
  3. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
  4. Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019. "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, vol. 173(C), pages 96-112.
  5. Mohammed Mardan & Michael Stimmelmayr, 2019. "Grenzüberschreitender Gewinnausgleich Und Steuerwettbewerb," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(3), pages 95-104, October.
  6. Michael Stimmelmayr, 2018. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
  7. 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, vol. 16(02), pages 22-26, August.
  8. 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.
  9. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Steuerliche Effekte europäischer Patentboxen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 12(1), pages 73-82, March.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
  15. 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.
  16. 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.
  17. 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, vol. 6(03), pages 50-59, October.
  18. 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, vol. 61(02), pages 30-38, January.
  19. 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.
  20. Doina Maria Radulescu & Michael Stimmelmayr, 2007. "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 294-328, June.
  21. 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.

More information

Research fields, statistics, top rankings, if available.

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 22 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 and Auditing (12) 2006-11-18 2013-08-10 2015-08-07 2016-02-17 2017-11-05 2017-11-19 2018-03-26 2018-06-18 2018-07-16 2021-08-30 2025-07-21 2025-11-10. Author is listed
  2. NEP-PBE: Public Economics (12) 2006-11-18 2013-08-10 2015-08-07 2017-03-05 2017-11-05 2017-11-19 2018-03-26 2018-07-16 2021-08-30 2023-05-15 2025-07-21 2025-11-10. Author is listed
  3. NEP-PUB: Public Finance (8) 2013-08-10 2014-10-13 2018-07-16 2021-08-30 2023-05-15 2023-08-21 2025-07-21 2025-11-10. Author is listed
  4. NEP-INO: Innovation (4) 2014-10-17 2017-02-19 2018-06-18 2019-11-11
  5. NEP-IPR: Intellectual Property Rights (4) 2017-02-19 2018-06-18 2019-11-11 2023-08-21
  6. NEP-CSE: Economics of Strategic Management (3) 2014-10-17 2016-02-17 2017-02-19
  7. NEP-BEC: Business Economics (2) 2017-11-19 2025-11-10
  8. NEP-LAW: Law and Economics (2) 2018-06-18 2019-11-11
  9. NEP-URE: Urban and Real Estate Economics (2) 2018-07-16 2023-05-15
  10. NEP-CFN: Corporate Finance (1) 2017-03-05
  11. NEP-CMP: Computational Economics (1) 2017-03-05
  12. NEP-DCM: Discrete Choice Models (1) 2016-02-17
  13. NEP-DGE: Dynamic General Equilibrium (1) 2017-04-02
  14. NEP-ENE: Energy Economics (1) 2014-10-17
  15. NEP-ENV: Environmental Economics (1) 2014-10-17
  16. NEP-EUR: Microeconomic European Issues (1) 2023-05-15
  17. NEP-INT: International Trade (1) 2017-11-19
  18. NEP-ISF: Islamic Finance (1) 2021-08-30
  19. NEP-MAC: Macroeconomics (1) 2006-11-18
  20. NEP-MFD: Microfinance (1) 2015-03-05
  21. NEP-MIG: Economics of Human Migration (1) 2023-05-15
  22. NEP-PPM: Project, Program and Portfolio Management (1) 2023-08-21
  23. NEP-SBM: Small Business Management (1) 2017-02-19

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