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

  • Erasmus School of Economics

SCHOLARLY PAPERS

37

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Scholarly Papers (37)

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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
Jarle Møen, Dirk Schindler, Guttorm Schjelderup and Julia Tropina Bakke
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, NHH Norwegian School of Economics - Department of Business and Management Science and NHH Norwegian School of Economics
Downloads 785 (68,749)
Citation 3

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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 NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 583 (100,730)
Citation 1

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multinational corporations, profit shifting, debt shifting, concealment costs

3.

Abusive Transfer Pricing and Economic Activity

Downloads 428 (146,617)
Citation 1

Abusive Transfer Pricing and Economic Activity

CESifo Working Paper Series No. 4975
Number of pages: 22 Posted: 07 Oct 2014
Soren Bo Nielsen, Dirk Schindler and Guttorm Schjelderup
Copenhagen Business School - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 295 (219,154)

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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
Soren Bo Nielsen, Dirk Schindler and Guttorm Schjelderup
Copenhagen Business School - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 133 (461,849)
Citation 1

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Transfer Pricing; Firm Behavior; Tax Law

4.

The Effect of Tax Havens on Host Country Welfare

Downloads 317 (204,451)
Citation 7

The Effect of Tax Havens on Host Country Welfare

CESifo Working Paper Series No. 5314
Number of pages: 36 Posted: 07 May 2015
Thomas A. Gresik, Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 262 (247,926)

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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
Thomas A. Gresik, Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 55 (816,281)
Citation 7

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

5.

Multinationals, Minority Ownership and Tax-Efficient Financing Structures

Downloads 253 (258,658)
Citation 3

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 NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 164 (387,292)

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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 NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 89 (622,615)
Citation 3

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Multinational enterprises, tax-efficient financing structures, minority ownership

6.

Design and Consequences of Cfc and Gilti Rules: A Review and Potential Lessons for the Global Minimum Tax

CESifo Working Paper No. 11018
Number of pages: 30 Posted: 04 Apr 2024
Michael Overesch, Dirk Schindler and Georg Wamser
Universität zu Köln, Erasmus School of Economics and University of Tübingen
Downloads 214 (304,358)

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Controlled-foreign-company (CFC) Rules, Global Intangible Low-taxed Income (GILTI), tax havens, tax avoidance, effects of regulation, global minimum tax

7.

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
NHH Norwegian School of Economics - Department of Business and Management Science, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 208 (312,678)

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Royalty taxation, intellectual property, multinationals, profit shifting

8.

Capital Taxation and Imperfect Competition: ACE vs. CBIT

Downloads 208 (312,678)
Citation 1

Capital Taxation and Imperfect Competition: ACE vs. CBIT

CESifo Working Paper Series No. 5075
Number of pages: 27 Posted: 02 Dec 2014
Kurt Richard Brekke, Armando José Garcia Pires, Dirk Schindler and Guttorm Schjelderup
NHH Norwegian School of Economics - Department of Economics, NHH Norwegian School of Economics - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 60 (780,644)

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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
Kurt Richard Brekke, Armando José Garcia Pires, Dirk Schindler and Guttorm Schjelderup
NHH Norwegian School of Economics - Department of Economics, NHH Norwegian School of Economics - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 55 (816,281)

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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
Kurt Richard Brekke, Armando José Garcia Pires, Dirk Schindler and Guttorm Schjelderup
NHH Norwegian School of Economics - Department of Economics, NHH Norwegian School of Economics - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 50 (855,385)
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
Kurt Richard Brekke, Armando José Garcia Pires, Dirk Schindler and Guttorm Schjelderup
NHH Norwegian School of Economics - Department of Economics, NHH Norwegian School of Economics - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 43 (916,732)

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

9.

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, Mohammed Mardan and Dirk Schindler
University of Munich - Seminar for Economic Policy, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 203 (319,960)

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

10.

Could Country-by-Country Reporting Increase Profit Shifting?

Downloads 192 (336,821)

Could Country-by-Country Reporting Increase Profit Shifting?

WU International Taxation Research Paper Series No. 2024-13
Number of pages: 49 Posted: 18 Nov 2024
Ruby Doeleman, Dominika Langenmayr, Dominika Langenmayr and Dirk Schindler
WU Vienna University of Economics and Business, Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and Erasmus School of Economics
Downloads 111 (533,131)

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Country-by-Country-Reporting, Profit Shifting, Anti Tax-Avoidance Rules

Could Country-by-Country Reporting Increase Profit Shifting?

CESifo Working Paper Series No. 11464
Number of pages: 50 Posted: 05 Dec 2024
Ruby Doeleman, Dominika Langenmayr, Dominika Langenmayr and Dirk Schindler
WU Vienna University of Economics and Business, Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and Erasmus School of Economics
Downloads 81 (660,199)

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country-by-country-reporting, profit shifting, anti-tax-avoidance rules

11.

Inflexibility in Income Shifting: Implications, Detection and Remedies

Number of pages: 28 Posted: 12 Feb 2019 Last Revised: 01 Nov 2021
Arnt Hopland, Petro Lisowsky, Mohammed Mardan, Mohammed Mardan and Dirk Schindler
NHH Norwegian School of Economics, Boston University - Questrom School of Business, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 183 (352,072)
Citation 8

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income shifting, losses, debt shifting, transfer prices

12.

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
NHH Norwegian School of Economics - Department of Business and Management Science, Erasmus School of Economics and University of Münster - Institute for Public Economics
Downloads 178 (360,787)

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

13.

Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies

CESifo Working Paper No. 8640
Number of pages: 43 Posted: 28 Oct 2020
Andreas Haufler and Dirk Schindler
University of Munich - Seminar for Economic Policy and Erasmus School of Economics
Downloads 146 (427,096)

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R&D investment, patent boxes, investment tax credits, profit shifting, tax competition

14.

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

Downloads 142 (436,841)

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 88 (627,147)

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

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 54 (823,813)

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

15.

Playing Easy or Playing Hard to Get: When and How to Attract FDI

Downloads 138 (446,889)
Citation 2

Playing Easy or Playing Hard to Get: When and How to Attract FDI

CESifo Working Paper No. 8415
Number of pages: 46 Posted: 09 Jul 2020
Thomas A. Gresik, Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 81 (660,199)

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Playing Easy or Playing Hard to Get: When and How to Attract FDI

NHH Dept. of Business and Management Science Discussion Paper No. 2020/7
Number of pages: 46 Posted: 07 Jul 2020
Thomas A. Gresik, Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 42 (926,169)
Citation 2

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FDI, thin capitalization rules, transfer pricing, institutional quality

Playing Easy or Playing Hard to Get: When and How to Attract FDI

Number of pages: 46 Posted: 16 Nov 2024
Guttorm Schjelderup, Thomas A. Gresik and Dirk Schindler
NHH Norwegian School of Economics - Department of Business and Management Science, University of Notre Dame - Department of Economics and Erasmus School of Economics
Downloads 15 (1,249,770)

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FDI, thin capitalization rules, transfer pricing, institutional quality

16.

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 136 (452,164)

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

17.

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 NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 125 (486,633)
Citation 1

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Multinational enterprises, two-sided markets, profit shifting

18.

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
NHH Norwegian School of Economics - Department of Business and Management Science and Erasmus School of Economics
Downloads 123 (489,819)

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corporate tax systems, tacit collusion

19.

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
Jarle Møen, Dirk Schindler, Guttorm Schjelderup and Julia Tropina Bakke
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, NHH Norwegian School of Economics - Department of Business and Management Science and NHH Norwegian School of Economics
Downloads 119 (502,344)
Citation 1

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

20.

Royalty Taxation under Profit Shifting and Competition for FDI

NHH Dept. of Business and Management Science Discussion Paper No. 2020/11
Number of pages: 53 Posted: 10 Sep 2020
Steffen Juranek, Dirk Schindler and Andrea Schneider
NHH Norwegian School of Economics - Department of Business and Management Science, Erasmus School of Economics and University of Münster - Institute for Public Economics
Downloads 118 (505,537)
Citation 1

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Source tax on royalties, foreign direct investment, multinationals, profit shifting, internal debt, EU Interest and Royalty Directive

21.

The Tax-Efficient Use of Debt in Multinational Corporations

CESifo Working Paper Series No. 7133
Number of pages: 54 Posted: 27 Aug 2018
Jarle Møen, Dirk Schindler, Guttorm Schjelderup and Georg Wamser
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, NHH Norwegian School of Economics - Department of Business and Management Science and University of Tübingen
Downloads 112 (525,945)

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

22.

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 100 (571,472)

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optimal taxation, uncertainty, consumption tax, triple income tax

23.

How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?

CESifo Working Paper No. 10272
Number of pages: 68 Posted: 16 Feb 2023
Antonio Marsi, Martin Jacob, Dirk Schindler and Guosong Xu
University of Bologna, University of Navarra, IESE Business School, Erasmus School of Economics and Rotterdam School of Management, Erasmus University
Downloads 90 (611,206)

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tax hike, investment, internal networks, multinationals, spillover effects

24.

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 NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 89 (615,516)
Citation 9

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25.

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 85 (633,161)

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

26.

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 NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 84 (637,703)
Citation 5

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Corporate tax systems, tacit collusion

27.

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 82 (646,773)

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

28.

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
Thomas A. Gresik, Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics, Erasmus School of Economics and NHH Norwegian School of Economics - Department of Business and Management Science
Downloads 74 (685,458)
Citation 5

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multinational, income-shifting, safe harbor, earnings stripping

29.

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 74 (685,458)
Citation 4

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optimal capital taxation, risk, Atkinson-Stiglitz theorem

30.

Inflexibility in Income Shifting: Implications, Detection and Remedies

CESifo Working Paper No. 9384
Number of pages: 30 Posted: 01 Nov 2021
Arnt Hopland, Mohammed Mardan, Mohammed Mardan, Petro Lisowsky and Dirk Schindler
NHH Norwegian School of Economics - Department of Business and Management Science, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation, Boston University - Questrom School of Business and Erasmus School of Economics
Downloads 71 (701,348)

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income shifting, losses, debt shifting, transfer prices

31.

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 68 (723,517)

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

32.

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 65 (735,197)

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

33.

How do corporate tax hikes affect investment allocation within multinationals?

Number of pages: 74 Posted: 07 Feb 2025
Antonio De Vito, Martin Jacob, Dirk Schindler and Guosong Xu
Alma Mater Studiorum University of Bologna, University of Navarra, IESE Business School, Erasmus School of Economics and Rotterdam School of Management, Erasmus University
Downloads 64 (741,131)

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Tax hike, Investment, Internal networks, Multinationals, Spillover effects

34.

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 54 (807,008)

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climate protection, political economy, green parties, platform convergence

35.

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 53 (814,252)
Citation 1

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

36.

Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies

Number of pages: 49 Posted: 06 Jun 2022
Andreas Haufler and Dirk Schindler
University of Munich - Seminar for Economic Policy and Erasmus School of Economics
Downloads 40 (922,550)
Citation 5

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corporate taxation, profit shifting, patent boxes, R&D tax credits, tax competition

37.

Flexibility in Income Shifting Under Losses

The Accounting Review, Vol. 93 No. 3, 2018
Posted: 20 Sep 2017 Last Revised: 22 Jul 2018
Arnt Hopland, Petro Lisowsky, Mohammed Mardan, Mohammed Mardan and Dirk Schindler
NHH Norwegian School of Economics, Boston University - Questrom School of Business, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics

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income shifting, losses, debt shifting, transfer prices