Dirk Schindler

Erasmus School of Economics

P.O. Box 1738

3000 DR Rotterdam

Netherlands

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

SCHOLARLY PAPERS

28

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2,617

CITATIONS
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Top 12,792

in Total Papers Citations

58

Scholarly Papers (28)

1.

International Debt Shifting: Do Multinationals Shift Internal or External Debt?

CESifo Working Paper Series No. 3519
Number of pages: 46 Posted: 21 Jul 2011
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 560 (47,689)

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corporate taxation, multinationals, capital structure, international debt-shifting, tax avoidance

2.

Transfer Pricing and Debt Shifting in Multinationals

CESifo Working Paper Series No. 4381
Number of pages: 26 Posted: 04 Sep 2013
Dirk Schindler and Guttorm Schjelderup
Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 369 (79,381)

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multinational corporations, profit shifting, debt shifting, concealment costs

3.
Downloads 212 (142,794)
Citation 1

Abusive Transfer Pricing and Economic Activity

CESifo Working Paper Series No. 4975
Number of pages: 22 Posted: 07 Oct 2014
Copenhagen Business School - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 127 (222,720)

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transfer pricing, investment, concealment costs, economic activity

Abusive Transfer Pricing and Economic Activity

NHH Dept. of Business and Management Science Discussion Paper No. 2014/21
Number of pages: 21 Posted: 18 Jun 2014
Copenhagen Business School - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 85 (294,950)
Citation 1

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Transfer Pricing; Firm Behavior; Tax Law

Multinationals, Minority Ownership and Tax-Efficient Financing Structures

CESifo Working Paper Series No. 3034
Number of pages: 39 Posted: 05 May 2010
Dirk Schindler and Guttorm Schjelderup
Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 112 (244,731)

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multinationals, tax-efficient financing structures, minority ownership

Multinationals, Minority Ownership and Tax-Efficient Financing Structures

NHH Dept. of Finance & Management Science Discussion Paper No. 2008/19
Number of pages: 23 Posted: 22 Oct 2008
Dirk Schindler and Guttorm Schjelderup
Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 68 (336,478)
Citation 2

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Multinational enterprises, tax-efficient financing structures, minority ownership

5.
Downloads 144 (200,817)
Citation 4

The Effect of Tax Havens on Host Country Welfare

CESifo Working Paper Series No. 5314
Number of pages: 36 Posted: 07 May 2015
University of Notre Dame - Department of Economics and Econometrics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 122 (229,726)

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multinationals, profit shifting, foreign direct investments, welfare

The Effect of Tax Havens on Host Country Welfare

NHH Dept. of Business and Management Science Discussion Paper No. 2015/19
Number of pages: 36 Posted: 25 Apr 2015
University of Notre Dame - Department of Economics and Econometrics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 22 (523,826)
Citation 5

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Tax havens, welfare, multinational corporations, FDI, transfer pricing

6.

Optimal Policies Against Profit Shifting: The Role of Controlled-Foreign-Company Rules

CESifo Working Paper Series No. 5850
Number of pages: 33 Posted: 05 May 2016
Andreas Haufler, Mohammed Mardan and Dirk Schindler
University of Munich - Seminar for Economic Policy, Norwegian School of Economics (NHH) - Department of Business and Management Science and Erasmus School of Economics
Downloads 116 (237,535)

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multinationals, profit shifting, controlled foreign company rules, thin capitalization rules

7.

Company Tax Reform in Europe and its Effect on Collusive Behavior

CESifo Working Paper Series No. 1702
Number of pages: 25 Posted: 27 Apr 2006
Guttorm Schjelderup and Dirk Schindler
Norwegian School of Economics (NHH) - Department of Business and Management Science and Erasmus School of Economics
Downloads 89 (284,005)

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corporate tax systems, tacit collusion

Capital Taxation and Imperfect Competition: ACE vs. CBIT

CESifo Working Paper Series No. 5075
Number of pages: 27 Posted: 02 Dec 2014
Norwegian School of Economics (NHH) - Department of Economics, Norwegian School of Economics (NHH) - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 24 (511,278)

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optimal corporate taxation, corporate tax reform, imperfect competition, ACE, CBIT

Capital Taxation and Imperfect Competition: ACE vs. CBIT.

NHH Dept. of Economics Discussion Paper No. 32/2014
Number of pages: 33 Posted: 23 Jan 2015
Norwegian School of Economics (NHH) - Department of Economics, Norwegian School of Economics (NHH) - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 20 (536,638)

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Optimal corporate taxation, Corporate tax reform, Imperfect competition.

Capital Taxation and Imperfect Competition: ACE vs. CBIT

IEB Working Paper N. 2015/27
Number of pages: 35 Posted: 27 Oct 2015
Norwegian School of Economics (NHH) - Department of Economics, Norwegian School of Economics (NHH) - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 20 (536,638)
Citation 1

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Optimal corporate taxation, corporate tax reform, imperfect competition, ACE, CBIT

Capital Taxation and Imperfect Competition: ACE vs. CBIT

NHH Dept. of Business and Management Science Discussion Paper No. 2014/37
Number of pages: 27 Posted: 20 Nov 2014
Norwegian School of Economics (NHH) - Department of Economics, Norwegian School of Economics (NHH) - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 18 (549,554)

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Optimal corporate taxation, Corporate tax reform, Imperfect competition, ACE, CBIT

9.

Taxing Royalty Payments

NHH Dept. of Business and Management Science Discussion Paper No. 2016/16
Number of pages: 23 Posted: 17 Sep 2016
Steffen Juranek, Dirk Schindler and Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 74 (317,342)

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Royalty taxation, intellectual property, multinationals, profit shifting

10.

Profit-shifting in Two-sided Markets

NHH Dept. of Finance & Management Science Discussion Paper No. 2009/1
Number of pages: 14 Posted: 15 Apr 2009
Dirk Schindler and Guttorm Schjelderup
Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 74 (317,342)

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Multinational enterprises, two-sided markets, profit shifting

11.

Optimal Income Taxation with a Risky Asset - the Triple Income Tax

CESifo Working Paper Series No. 1834
Number of pages: 23 Posted: 14 Nov 2006
Dirk Schindler
Erasmus School of Economics
Downloads 73 (319,801)

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optimal taxation, uncertainty, consumption tax, triple income tax

12.

Insuring Educational Risk: Opportunities versus Income

CESifo Working Paper Series No. 2348
Number of pages: 48 Posted: 14 Jul 2008
Dirk Schindler and Benjamin Weigert
Erasmus School of Economics and University of Giessen - Department of Economics
Downloads 66 (337,857)

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human capital investment, endogenous risk, learning effort, optimal taxation, public education

13.
Downloads 65 (340,484)
Citation 12

Optimal Taxation of Risky Human Capital

CESifo Working Paper Series No. 2529
Number of pages: 33 Posted: 27 Jan 2009
Bas Jacobs, Dirk Schindler and Hongyan Yang
Erasmus University Rotterdam (EUR), Erasmus School of Economics and University of Konstanz
Downloads 64 (347,620)

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labor taxation, human capital investment, education subsidies, idiosyncratic risk, risk properties of human capital

Optimal Taxation of Risky Human Capital

The Scandinavian Journal of Economics, Vol. 114, Issue 3, pp. 908-931, 2012
Number of pages: 24 Posted: 23 Aug 2012
Bas Jacobs, Dirk Schindler and Hongyan Yang
Erasmus University Rotterdam (EUR), Erasmus School of Economics and University of Konstanz
Downloads 1 (680,350)
Citation 2
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Education subsidies, human‐capital investment, idiosyncratic risk, labor taxation, risk properties of human capital

14.

Capital Structure and International Debt Shifting: A Comment

NHH Dept. of Finance & Management Science Discussion Paper No. 2008/15
Number of pages: 18 Posted: 24 Aug 2008 Last Revised: 28 Aug 2008
Jarle Møen, Dirk Schindler and Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 57 (363,552)

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15.

Harmonization of Corporate Tax Systems and its Effect on Collusive Behavior

NHH Dept. of Finance & Management Science Discussion Paper No. 2007/8
Number of pages: 29 Posted: 28 Mar 2007
Dirk Schindler and Guttorm Schjelderup
Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 56 (366,666)

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Corporate tax systems, tacit collusion

16.

Educational and Wage Risk: Social Insurance vs. Quality of Education

CESifo Working Paper Series No. 2513
Number of pages: 39 Posted: 08 Jan 2009
Dirk Schindler and Benjamin Weigert
Erasmus School of Economics and University of Giessen - Department of Economics
Downloads 52 (379,356)

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human capital investment, educational risk, wage risk, learning effort, graduate taxation, regressive tuition fees

17.

On the Desirability of Taxing Capital Income to Reduce Moral Hazard in Social Insurance

CESifo Working Paper Series No. 2806
Number of pages: 39 Posted: 12 Oct 2009
Bas Jacobs and Dirk Schindler
Erasmus University Rotterdam (EUR) and Erasmus School of Economics
Downloads 51 (382,653)

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optimal capital taxation, risk, Atkinson-Stiglitz theorem

Wealth Taxation, Non-Listed Firms, and the Risk of Entrepreneurial Investment

CESifo Working Paper Series No. 6537
Number of pages: 26 Posted: 20 Jul 2017
Dirk Schindler
Erasmus School of Economics
Downloads 30 (476,856)

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wealth taxation, portfolio choice, non-listed firms, risk diversification, hard-to-measure assets

Wealth Taxation, Non-Listed Firms, and the Risk of Entrepreneurial Investment

NHH Dept. of Business and Management Science Discussion Paper No. 2018/5
Number of pages: 33 Posted: 01 May 2018
Dirk Schindler
Erasmus School of Economics
Downloads 14 (575,755)

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wealth taxation, portfolio choice, non-listed firms, risk diversification, hard-to-value assets

19.

Implications of Flexibility in Income Shifting under Losses

Number of pages: 42 Posted: 12 Feb 2019 Last Revised: 14 Feb 2019
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management Science and Erasmus School of Economics
Downloads 40 (421,875)
Citation 4

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income shifting, losses, debt shifting, transfer prices

20.

The Tax-Efficient Use of Debt in Multinational Corporations

CESifo Working Paper Series No. 7133
Number of pages: 54 Posted: 27 Aug 2018
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, Norwegian School of Economics (NHH) - Department of Business and Management Science and University of Tuebingen
Downloads 36 (438,077)

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corporate taxation, multinationals, capital structure, international debt-shifting, parental debt

21.

Human Capital, Multiple Income Risk and Social Insurance

NHH Dept. of Finance & Management Science Discussion Paper No. 2008/18
Number of pages: 40 Posted: 22 Sep 2008
Dirk Schindler
Erasmus School of Economics
Downloads 33 (450,730)

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Optimal Income Taxation, Multiple Income Risks, Human Capital Investment, Portfolio Choice

22.

International Climate Agreements, Cost Reductions and Convergence of Partisan Politics

CESifo Working Paper Series No. 3591
Number of pages: 30 Posted: 05 Oct 2011
Patrick Laurency and Dirk Schindler
German University for Administrative Sciences Speyer and Erasmus School of Economics
Downloads 32 (455,198)

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climate protection, political economy, green parties, platform convergence

23.

Catalysts for Social Insurance: Education Subsidies vs. Real Capital Taxation

CESifo Working Paper Series No. 3278
Number of pages: 26 Posted: 24 Dec 2010
Dirk Schindler and Hongyan Yang
Erasmus School of Economics and University of Konstanz
Downloads 31 (459,856)

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human capital investment, education subsidies, capital taxation, risk, social insurance

24.

Royalty Taxation Under Tax Competition and Profit Shifting

CESifo Working Paper No. 7227
Number of pages: 45 Posted: 31 Oct 2018
Steffen Juranek, Dirk Schindler and Andrea Schneider
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics and University of Muenster - Institute for Public Economics
Downloads 29 (469,379)

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source tax on royalties, tax competition, multinationals, profit shifting

25.

Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbour?

CESifo Working Paper Series No. 5609
Number of pages: 37 Posted: 21 Dec 2015
University of Notre Dame - Department of Economics and Econometrics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 28 (474,379)

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multinational, income-shifting, safe harbor, earnings stripping

26.

Shutting the Stable Door After the Horse Has Bolted? On Educational Risk and the Quality of Education

CESifo Working Paper Series No. 3436
Number of pages: 29 Posted: 18 May 2011
Dirk Schindler and Benjamin Weigert
Erasmus School of Economics and University of Giessen - Department of Economics
Downloads 17 (536,240)

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human capital investment, endogenous risk, learning effort, optimal taxation, public education

27.

International Debt Shifting: The Value Maximizing Mix of Internal and External Debt

NHH Dept. of Business and Management Science Discussion Paper No. 2019/1
Number of pages: 51 Posted: 02 Apr 2019
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 7 (597,582)

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Corporate taxation, multinationals, capital structure, international debt-shifting, tax avoidance

28.

Flexibility in Income Shifting Under Losses

The Accounting Review, Vol. 93 No. 3, 2018
Posted: 20 Sep 2017 Last Revised: 22 Jul 2018
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management Science and Erasmus School of Economics

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income shifting, losses, debt shifting, transfer prices