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

36

DOWNLOADS
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5,133

SSRN CITATIONS
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Top 13,396

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54

CROSSREF CITATIONS

56

Scholarly Papers (36)

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 759 (61,800)
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 Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 539 (95,462)
Citation 1

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multinational corporations, profit shifting, debt shifting, concealment costs

3.
Downloads 358 (154,493)
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 234 (238,837)

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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 124 (413,695)
Citation 1

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Transfer Pricing; Firm Behavior; Tax Law

4.
Downloads 284 (197,019)
Citation 6

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, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 239 (233,017)

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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, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 45 (753,609)
Citation 7

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

5.

How do corporate tax hikes affect investment allocation within multinationals?

Number of pages: 66 Posted: 03 Aug 2020 Last Revised: 02 Feb 2023
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 253 (221,231)
Citation 1

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

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 151 (353,610)

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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 84 (544,233)
Citation 3

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Multinational enterprises, tax-efficient financing structures, minority ownership

7.

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
University of Munich - Seminar for Economic Policy, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 187 (293,882)

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

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 55 (688,075)

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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 47 (739,685)

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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 41 (783,010)
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 37 (813,995)

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

9.

Inflexibility in Income Shifting: Implications, Detection and Remedies

Number of pages: 28 Posted: 12 Feb 2019 Last Revised: 01 Nov 2021
Norwegian School of Economics (NHH), Boston University Questrom School of Business, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation and Erasmus School of Economics
Downloads 171 (317,975)
Citation 8

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income shifting, losses, debt shifting, transfer prices

10.

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 Münster - Institute for Public Economics
Downloads 165 (327,947)

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

11.

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 165 (327,947)

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Royalty taxation, intellectual property, multinationals, profit shifting

12.

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 127 (404,840)

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

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 66 (626,495)

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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 49 (726,189)

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

14.

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 112 (444,595)

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Multinational enterprises, two-sided markets, profit shifting

15.

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 111 (447,613)

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corporate tax systems, tacit collusion

16.

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 100 (482,191)

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

17.

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 96 (495,315)
Citation 1

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

18.

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 95 (498,745)

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optimal taxation, uncertainty, consumption tax, triple income tax

19.

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 94 (502,077)

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

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
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics and University of Münster - Institute for Public Economics
Downloads 88 (523,434)
Citation 1

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

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
University of Notre Dame - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 64 (637,117)

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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
University of Notre Dame - Department of Economics, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 24 (929,418)
Citation 2

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FDI, thin capitalization rules, transfer pricing, institutional quality

22.

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 83 (542,442)
Citation 9

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23.

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 81 (550,488)

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

24.

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 78 (562,589)
Citation 5

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Corporate tax systems, tacit collusion

25.

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 77 (566,741)

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

26.

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 69 (602,447)
Citation 4

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optimal capital taxation, risk, Atkinson-Stiglitz theorem

27.

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 64 (626,472)

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

28.

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 62 (636,652)

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

29.

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, Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Downloads 59 (652,328)
Citation 5

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multinational, income-shifting, safe harbor, earnings stripping

30.

Inflexibility in Income Shifting: Implications, Detection and Remedies

CESifo Working Paper No. 9384
Number of pages: 30 Posted: 01 Nov 2021
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation, Boston University Questrom School of Business and Erasmus School of Economics
Downloads 55 (674,351)

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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 55 (674,351)

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

32.

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 48 (716,451)

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climate protection, political economy, green parties, platform convergence

33.

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 43 (749,346)
Citation 1

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

34.

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 22 (919,932)
Citation 3

Abstract:

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

35.

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 Tuebingen
Downloads 15 (989,396)

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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

36.

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 ScienceNorwegian Center for Taxation and Erasmus School of Economics

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income shifting, losses, debt shifting, transfer prices