Martin Simmler

German Institute for Economic Research (DIW Berlin)

Mohrenstra├če 58

Berlin, 10117

Germany

SCHOLARLY PAPERS

7

DOWNLOADS

578

CITATIONS
Rank 38,053

SSRN RANKINGS

Top 38,053

in Total Papers Citations

13

Scholarly Papers (7)

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 German Institute for Economic Research (DIW Berlin)
Downloads 218 (139,017)
Citation 8

Abstract:

Loading...

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

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 German Institute for Economic Research (DIW Berlin)
Downloads 71 (328,357)

Abstract:

Loading...

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

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

Freie Universit├Ąt 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 German Institute for Economic Research (DIW Berlin)
Downloads 22 (523,755)
Citation 1

Abstract:

Loading...

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

3.

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 German Institute for Economic Research (DIW Berlin)
Downloads 87 (288,078)
Citation 1

Abstract:

Loading...

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

4.

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
German Institute for Economic Research (DIW Berlin)
Downloads 87 (288,078)
Citation 1

Abstract:

Loading...

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

5.

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 German Institute for Economic Research (DIW Berlin)
Downloads 43 (410,524)

Abstract:

Loading...

firm size, corporation tax, political economy

6.

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 German Institute for Economic Research (DIW Berlin)
Downloads 29 (469,320)
Citation 1

Abstract:

Loading...

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

7.

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 and Martin Simmler
Catholic University of Eichstaett-Ingolstadt and German Institute for Economic Research (DIW Berlin)
Downloads 21 (512,908)

Abstract:

Loading...

corporate taxation, firm mobility, commitment, tax competition