Martin Simmler

University of Oxford - Oxford University Centre for Business Taxation

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

German Institute for Economic Research (DIW Berlin)

Mohrenstraße 58

Berlin, 10117

Germany

  • University of Oxford - Oxford University Centre for Business Taxation

  • German Institute for Economic Research (DIW Berlin)

SCHOLARLY PAPERS

14

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1,641

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in Total Papers Citations

29

Scholarly Papers (14)

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1.

The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008

DIW Berlin Discussion Paper No. 1215
Number of pages: 41 Posted: 18 Jul 2012
Hermann Buslei and Martin Simmler
German Institute for Economic Research (DIW Berlin) and University of Oxford - Oxford University Centre for Business Taxation
Downloads 473 (122,461)
Citation 15

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Thin capitalization, earnings stripping rule, debt ratio, profitability, investment

2.

Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice

CESifo Working Paper Series No. 6904
Number of pages: 49 Posted: 20 Apr 2018
Nadine Riedel and Martin Simmler
Oxford University CBT and University of Oxford - Oxford University Centre for Business Taxation
Downloads 207 (294,189)

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firm size, corporation tax, political economy

3.

From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany

Downloads 192 (315,360)
Citation 6

From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany

DIW Berlin Discussion Paper No. 1510
Number of pages: 54 Posted: 02 Oct 2015
Nadja Dwenger, Frank M. Fossen and Martin Simmler
Max Planck Institute for Tax Law and Public Finance, University of Nevada, Reno and University of Oxford - Oxford University Centre for Business Taxation
Downloads 117 (476,951)
Citation 1

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Financial crisis, contagion, credit rationing, relationship lending, investment

From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2015/28
Number of pages: 56 Posted: 14 Oct 2015
Nadja Dwenger, Frank M. Fossen and Martin Simmler
Max Planck Institute for Tax Law and Public Finance, University of Nevada, Reno and University of Oxford - Oxford University Centre for Business Taxation
Downloads 75 (642,682)
Citation 5

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financial crisis, contagion, credit rationing, relationship lending, investment

4.

Empirical Evidence on the Global Minimum Tax: What Is a Critical Mass and How Large Is the Substance-Based Income Exclusion?

Number of pages: 16 Posted: 26 Jan 2023
Michael P. Devereux, Johanna Paraknewitz and Martin Simmler
Centre for Business Taxation, Oxford University, University of Tübingen and University of Oxford - Oxford University Centre for Business Taxation
Downloads 189 (319,954)

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multinational firms, minimum tax, substance-based income exclusion

5.

How Do Taxes Affect Investment When Firms Face Financial Constraints?

DIW Berlin Discussion Paper No. 1181
Number of pages: 37 Posted: 07 Jan 2012
Martin Simmler
University of Oxford - Oxford University Centre for Business Taxation
Downloads 131 (435,057)
Citation 2

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Investment cash flow sensitivity, financial constraints, taxation, effective average tax rate, effective marginal tax rate, switching regression

6.

Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income

DIW Berlin Discussion Paper No. 1190
Number of pages: 47 Posted: 29 Feb 2012
Frank M. Fossen and Martin Simmler
University of Nevada, Reno and University of Oxford - Oxford University Centre for Business Taxation
Downloads 116 (477,686)
Citation 2

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income taxation, capital taxation, financial structure, leverage, matching

7.

Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany

DIW Berlin Discussion Paper No. 1568
Number of pages: 47 Posted: 25 Apr 2016
Peter Haan and Martin Simmler
DIW Berlin, German Institute for Economic Research and University of Oxford - Oxford University Centre for Business Taxation
Downloads 95 (550,155)
Citation 1

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Incidence, subsidy, renewable energy, wind turbines, land prices

8.

Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms

CESifo Working Paper Series No. 6827
Number of pages: 43 Posted: 27 Feb 2018
Dominika Langenmayr, Dominika Langenmayr and Martin Simmler
Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and University of Oxford - Oxford University Centre for Business Taxation
Downloads 70 (656,712)
Citation 1

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corporate taxation, firm mobility, commitment, tax competition

9.

Local fiscal policies and their impact on the number and spatial distribution of new firms

Downloads 67 (671,463)

Local fiscal policies and their impact on the number and spatial distribution of new firms

Oxford University Centre for Business Taxation Working Paper WP18/20
Number of pages: 51 Posted: 09 Apr 2020
Nadine Riedel, Martin Simmler and Christian Wittrock
Ruhr University of Bochum, University of Oxford - Oxford University Centre for Business Taxation and Ruhr University of Bochum
Downloads 67 (683,421)

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New Firms, Local Public Goods, Business Taxation, Spatial Effects

Local Fiscal Policies and Their Impact on the Number and Spatial Distribution of New Firms

Regional Science and Urban Economics, Forthcoming
Posted: 09 Apr 2020
Nadine Riedel, Martin Simmler and Christian Wittrock
Ruhr University of Bochum, University of Oxford - Oxford University Centre for Business Taxation and Ruhr University of Bochum

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New Firms, Local Public Goods, Business Taxation, Spatial Effects

10.

Large and Influential: Firm Size and Governments’ Corporate Tax Rate Choice?

Oxford University Centre for Business Taxation Working Paper 16/05
Number of pages: 45 Posted: 10 Apr 2020
Tobias Böhm, Nadine Riedel and Martin Simmler
University of Münster, Ruhr University of Bochum and University of Oxford - Oxford University Centre for Business Taxation
Downloads 63 (692,390)
Citation 2

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Firm size, corporation tax, political economy

11.

How Important are Local Knowledge Spillovers of Public R&D and What Drives Them?

EconPol Working Paper 42/2020
Number of pages: 57 Posted: 13 Apr 2020
Leonie Koch and Martin Simmler
Ludwig Maximilian University of Munich (LMU) and University of Oxford - Oxford University Centre for Business Taxation
Downloads 38 (856,633)

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R&D, university, research institutes, public spending

12.

Wind Electricity Subsidies—a Windfall for Landowners? Evidence from a Feed-In Tariff in Germany

Journal of Public Economics, Vol. 159, 2018: 16-32.
Posted: 09 Apr 2020
Peter Haan and Martin Simmler
DIW Berlin, German Institute for Economic Research and University of Oxford - Oxford University Centre for Business Taxation

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Incidence, subsidy, renewable energy, wind turbines, land prices

13.

Firms’ Financial and Real Responses to Credit Supply Shocks: Evidence From Firm-Bank Relationships in Germany

Journal of Financial Intermediation, Vol. 41, 2020
Posted: 08 Apr 2020
Nadja Dwenger, Frank M. Fossen and Martin Simmler
Max Planck Institute for Tax Law and Public Finance, University of Nevada, Reno and University of Oxford - Oxford University Centre for Business Taxation

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Financial crisis, International contagion, Credit crunch, Relationship lending, Investment, Employment

14.

Personal Taxation of Capital Income and the Financial Leverage of Firms

Int Tax Public Finance 23, 48–81 (2016).DOI 10.1007/s10797-015-9349-0
Posted: 07 Apr 2020
Martin Simmler and Frank M. Fossen
University of Oxford - Oxford University Centre for Business Taxation and University of Nevada, Reno

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Income taxation, Capital taxation, Financial structure, Leverage, Matching