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Georg Wamser

Personal Details

First Name:Georg
Middle Name:
Last Name:Wamser
Suffix:
RePEc Short-ID:pwa353
[This author has chosen not to make the email address public]
Terminal Degree:2008 Volkswirtschaftliche Fakultät; Ludwig-Maximilians-Universität München (from RePEc Genealogy)

Affiliation

Abteilung Volkswirtschaftslehre, insbesondere Finanzwissenschaft
Wirtschaftswissenschaftlichen Fakultät
Eberhard-Karls-Universität Tübingen

Tübingen, Germany
http://www.wiwi.uni-tuebingen.de/cms/lehrstuhl-homepages/home-goerke.html
RePEc:edi:futuede (more details at EDIRC)

Research output

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Working papers

  1. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Georg Wamser, 2018. "The Tax-Efficient Use of Debt in Multinational Corporations," CESifo Working Paper Series 7133, CESifo.
  2. Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2018. "Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications," CESifo Working Paper Series 7050, CESifo.
  3. Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018. "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series 6960, CESifo.
  4. 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.
  5. Blank, Sven & Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2018. "A structural quantitative analysis of services trade de-liberalization," Discussion Papers 47/2018, Deutsche Bundesbank.
  6. Matthias Fahn & Valeria Merlo & Georg Wamser, 2017. "Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence," Economics working papers 2017-11, Department of Economics, Johannes Kepler University Linz, Austria.
  7. Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2017. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Discussion Papers 14/2017, Deutsche Bundesbank.
  8. Julia Merz & Michael Overesch & Georg Wamser, 2015. "Tax vs. Regulation Policy and the Location of Financial Sector FDI," CESifo Working Paper Series 5500, CESifo.
  9. Valeria Merlo & Nadine Riedel & Georg Wamser, 2015. "The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates," CESifo Working Paper Series 5449, CESifo.
  10. Peter Egger & Valeria Merlo & Georg Wamser, 2014. "Unobserved Tax Avoidance and the Tax Elasticity of FDI," CESifo Working Paper Series 4921, CESifo.
  11. Thiess Büttner & Michael Overesch & Georg Wamser, 2014. "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series 4710, CESifo.
  12. Matthias Fahn & Valeria Merlo & Georg Wamser, 2014. "The Commitment Role of Equity Financing," CESifo Working Paper Series 4841, CESifo.
  13. Peter Egger & Georg Wamser, 2013. "Effects of the Endogenous Scope of Preferentialism on International Goods Trade," CESifo Working Paper Series 4208, CESifo.
  14. Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2012. "Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data," CESifo Working Paper Series 3942, CESifo.
  15. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers 1221, Oxford University Centre for Business Taxation.
  16. Egger, Peter & Wamser, Georg, 2011. "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design," CEPR Discussion Papers 8460, C.E.P.R. Discussion Papers.
  17. Egger, Peter & Fahn, Matthias & Merlo, Valeria & Wamser, Georg, 2011. "On the Genesis of Multinational Foreign Affiliate Networks," CEPR Discussion Papers 8536, C.E.P.R. Discussion Papers.
  18. Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011. "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series 1142, University of St. Gallen, School of Economics and Political Science.
  19. Chang Woon Nam & Alina Schoenberg & Georg Wamser, 2011. "Lisbon Agenda, Regional Innovation System and the New EU Cohesion Policy," CESifo Working Paper Series 3564, CESifo.
  20. Chang Woon Nam & Georg Wamser, 2010. "Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy," CESifo Working Paper Series 2971, CESifo.
  21. Wamser, Georg, 2009. "Essays on Behavioral Responses of Multinational Enterprises to International Taxation," Munich Dissertations in Economics 9697, University of Munich, Department of Economics.
  22. Thiess Buettner & Georg Wamser, 2009. "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers 0918, Oxford University Centre for Business Taxation.
  23. Wamser, Georg, 2008. "Foreign (in)direct investment and corporate taxation," Discussion Paper Series 1: Economic Studies 2008,15, Deutsche Bundesbank.
  24. Michael Overesch & Georg Wamser, 2008. "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series 59, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  25. Georg Wamser, 2008. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," ifo Working Paper Series 62, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  26. Thiess Büttner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo.
  27. Michael Overesch & Georg Wamser, 2006. "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series 37, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  28. Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006. "Taxation and capital structure choice: evidence from a panel of German multinationals," ZEW Discussion Papers 06-067, ZEW - Leibniz Centre for European Economic Research.
  29. Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers 2006-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.

Articles

  1. Michael Overesch & Sabine Strueder & Georg Wamser, 2020. "Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(2), pages 361-400, June.
  2. Valeria Merlo & Nadine Riedel & Georg Wamser, 2020. "The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 35-61, February.
  3. Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Journal of International Economics, Elsevier, vol. 116(C), pages 58-73.
  4. Matthias Fahn & Valeria Merlo & Georg Wamser, 2019. "The Commitment Role of Equity Financing," Journal of the European Economic Association, European Economic Association, vol. 17(4), pages 1232-1260.
  5. Elias Steinmüller & Georg U. Thunecke & Georg Wamser, 2019. "Corporate income taxes around the world: a survey on forward-looking tax measures and two applications," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 418-456, April.
  6. Simon Bösenberg & Peter H. Egger & Valeria Merlo & Georg Wamser, 2018. "Measuring The Interdependence Of Multinational Firms' Foreign Investments," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1064-1088, April.
  7. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
  8. Merz, Julia & Overesch, Michael & Wamser, Georg, 2017. "The location of financial sector FDI: Tax and regulation policy," Journal of Banking & Finance, Elsevier, vol. 78(C), pages 14-26.
  9. Peter Egger & Valeria Merlo & Georg Wamser, 2017. "Cross-country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy," The World Economy, Wiley Blackwell, vol. 40(3), pages 490-498, March.
  10. Thiess Buettner & Michael Overesch & Georg Wamser, 2016. "Restricted interest deductibility and multinationals’ use of internal debt finance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 785-797, October.
  11. Egger, Peter H. & Wamser, Georg, 2015. "The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design," Journal of Public Economics, Elsevier, vol. 129(C), pages 77-91.
  12. Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015. "Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data," Economic Journal, Royal Economic Society, vol. 125(589), pages 1764-1789, December.
  13. Egger, Peter & Fahn, Matthias & Merlo, Valeria & Wamser, Georg, 2014. "On the genesis of multinational foreign affiliate networks," European Economic Review, Elsevier, vol. 65(C), pages 136-163.
  14. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2014. "Corporate Taxes and Internal Borrowing within Multinational Firms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 54-93, May.
  15. Georg Wamser, 2014. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 76(5), pages 764-781, October.
  16. Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
  17. Michael Overesch & Georg Wamser, 2014. "Bilateral internal debt financing and tax planning of multinational firms," Review of Quantitative Finance and Accounting, Springer, vol. 42(2), pages 191-209, February.
  18. Wamser, Georg & Nam, Chang Woon & Schoenberg, Alina, 2013. "The Lisbon Agenda and Innovation-oriented Cohesion Policy: A New Challenge for Economic Integration among the EU Regions," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 28, pages 37-58.
  19. Buettner, Thiess & Wamser, Georg, 2013. "Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 63-95, March.
  20. Egger Peter & Wamser Georg, 2013. "Effects of the Endogenous Scope of Preferentialism on International Goods Trade," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(2), pages 709-731, July.
  21. Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2012. "The impact of thin-capitalization rules on the capital structure of multinational firms," Journal of Public Economics, Elsevier, vol. 96(11), pages 930-938.
  22. Peter Egger & Georg Wamser, 2011. "Der Nutzen unterschiedlicher Arten von internationalen Wirtschaftsabkommen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 5(2), pages 63-72, June.
  23. Thiess Buettner & Michael Overesch & Georg Wamser, 2011. "Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 103-122, June.
  24. Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1497-1524, November.
  25. Chang Woon Nam & Georg Wamser, 2011. "Application of Regionally Varying Co-financing Degrees in the Practice of EU Cohesion Policy," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(04), pages 57-67, December.
  26. Michael Overesch & Georg Wamser, 2010. "The effects of company taxation in EU accession countries on German FDI1," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 18(3), pages 429-457, July.
  27. Michael Overesch & Georg Wamser, 2010. "Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment," Applied Economics, Taylor & Francis Journals, vol. 42(5), pages 563-573.
  28. Robert Jäckle & Georg Wamser, 2010. "Going Multinational: What are the Effects on Home‐Market Performance?," German Economic Review, Verein für Socialpolitik, vol. 11(2), pages 188-207, May.
  29. Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 298-320, June.
  30. Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2009. "Taxation and capital structure choice--Evidence from a panel of German multinationals," Economics Letters, Elsevier, vol. 105(3), pages 309-311, December.
  31. Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.

    RePEc:bla:ecpoli:v:28:y:2013:i:73:p:143-187 is not listed on IDEAS

Chapters

  1. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.

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, August.

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-PBE: Public Economics (12) 2006-10-07 2006-11-18 2006-11-18 2007-04-09 2007-04-09 2007-04-14 2008-04-04 2017-06-04 2018-04-02 2018-05-07 2018-06-11 2018-08-13. Author is listed
  2. NEP-ACC: Accounting & Auditing (11) 2006-10-07 2006-11-18 2006-11-18 2009-09-05 2011-07-13 2011-11-14 2012-09-30 2017-11-05 2018-05-07 2018-06-11 2018-08-13. Author is listed
  3. NEP-INT: International Trade (5) 2011-08-22 2017-06-04 2017-09-03 2018-04-02 2019-01-07. Author is listed
  4. NEP-PUB: Public Finance (3) 2018-05-07 2018-06-11 2018-08-13
  5. NEP-CFN: Corporate Finance (2) 2006-11-18 2008-04-04
  6. NEP-CTA: Contract Theory & Applications (2) 2017-07-16 2017-11-05
  7. NEP-DCM: Discrete Choice Models (2) 2017-06-04 2018-04-02
  8. NEP-EEC: European Economics (2) 2008-04-04 2018-06-11
  9. NEP-BAN: Banking (1) 2006-11-18
  10. NEP-BEC: Business Economics (1) 2018-05-07
  11. NEP-CSE: Economics of Strategic Management (1) 2011-08-22
  12. NEP-EFF: Efficiency & Productivity (1) 2009-09-05
  13. NEP-EUR: Microeconomic European Issues (1) 2017-06-04
  14. NEP-FMK: Financial Markets (1) 2006-10-07
  15. NEP-GTH: Game Theory (1) 2017-09-03
  16. NEP-MAC: Macroeconomics (1) 2017-09-03
  17. NEP-MIC: Microeconomics (1) 2017-07-16
  18. NEP-NET: Network Economics (1) 2011-08-22
  19. NEP-SBM: Small Business Management (1) 2017-11-05

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