Michael Overesch

Universität zu Köln

Prof. Dr.

Albertus-Magnus-Platz

WiSo-Gebäude

Cologne, 50923

Germany

http://www.steuer.uni-koeln.de/

SCHOLARLY PAPERS

28

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10,038

CITATIONS
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50

Scholarly Papers (28)

1.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Birgit Huesecken and Michael Overesch
University of Cologne and Universität zu Köln
Downloads 1,390 (12,820)

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Advance Tax Ruling, Tax Sheltering, Tax Avoidance, Effective Tax Rate

2.

Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Number of pages: 37 Posted: 31 Jul 2013
Jost Heckemeyer and Michael Overesch
ZEW – Leibniz Centre for European Economic Research and Universität zu Köln
Downloads 883 (25,396)

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Profit Shifting, Multinational Firm, Corporate Income Tax, Meta-Analysis

3.

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

ZEW Discussion Paper No. 06-68, CESifo Working Paper Series No. 1817
Number of pages: 34 Posted: 07 Oct 2006
Ifo Institute for Economic Research, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 848 (26,889)
Citation 15

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Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data

4.

The Impact of Personal and Corporate Taxation on Capital Structure Choices

ZEW - Centre for European Economic Research Discussion Paper No. 08-020
Number of pages: 38 Posted: 07 Apr 2008 Last Revised: 14 Aug 2008
Michael Overesch and Dennis Voeller
Universität zu Köln and University of Mannheim - Accounting and Taxation
Downloads 756 (31,534)
Citation 2

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Capital Structure, Corporate Income Tax, Personal Income Tax, Firm-Level Data

5.

Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks

Number of pages: 51 Posted: 07 Oct 2016 Last Revised: 04 Mar 2018
Birgit Huesecken, Michael Overesch and Alexander Tassius
University of Cologne, Universität zu Köln and University of Cologne
Downloads 700 (34,959)

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Market Reaction, Tax Avoidance, Disclosure, Litigation Risk, Reputational Costs

6.

Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

ZEW - Centre for European Economic Research Discussion Paper No. 06-084
Number of pages: 29 Posted: 10 Jan 2007 Last Revised: 26 Dec 2012
Michael Overesch
Universität zu Köln
Downloads 653 (38,393)
Citation 4

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Taxation, Multinationals, Profit Shifting, Transfer Pricing, Firm-level Data

Capital Structure Choice and Company Taxation: A Meta-Study

ZEW - Centre for European Economic Research Discussion Paper No. 11-075
Number of pages: 65 Posted: 18 Jan 2012
Lars P. Feld, Jost Heckemeyer and Michael Overesch
Walter Eucken Institute, ZEW – Leibniz Centre for European Economic Research and Universität zu Köln
Downloads 336 (86,722)
Citation 1

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Capital Structure, Corporate Income Tax, Meta-Analysis

Capital Structure Choice and Company Taxation: A Meta-Study

CESifo Working Paper Series No. 3400
Number of pages: 50 Posted: 04 Apr 2011
Lars P. Feld, Jost H. Heckemeyer and Michael Overesch
Walter Eucken Institute, University of Kiel - Faculty of Economics and Social Sciences and Universität zu Köln
Downloads 201 (148,136)
Citation 1

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capital structure, corporate income tax, meta-analysis

8.

Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance

Number of pages: 42 Posted: 27 Nov 2017 Last Revised: 11 Feb 2019
Michael Overesch and Hubertus Wolff
Universität zu Köln and University of Cologne
Downloads 531 (50,301)

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Tax Transparency, Country-by-Country Reporting, Banks, Tax Avoidance

9.

Does Accounting for Taxes on Income Provide Information About Tax Planning Performance? - Evidence from German Multinationals

ZEW - Centre for European Economic Research Discussion Paper No. 06-072
Number of pages: 29 Posted: 14 Nov 2006 Last Revised: 26 Aug 2008
Michael Overesch and Ulrich Schreiber
Universität zu Köln and University of Mannheim - Department of Business Administration and Taxation
Downloads 455 (61,100)

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International Taxation, Financial Accounting, Income Taxes, Firm-level Data

10.

Public Disclosure of Foreign Subsidiaries and International Tax Avoidance

Number of pages: 37 Posted: 07 Aug 2015 Last Revised: 05 Nov 2016
Tanja Herbert, Pia Olligs and Michael Overesch
University of Cologne, University of Cologne and Universität zu Köln
Downloads 454 (61,267)

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Effective Tax Rate, Tax Avoidance, Public Disclosure

11.

Anti Profit-Shifting Rules and Foreign Direct Investment

CESifo Working Paper Series No. 4710
Number of pages: 34 Posted: 16 Apr 2014
Thiess Buettner, Michael Overesch and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln and University of Tuebingen
Downloads 438 (63,950)

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FDI, corporate taxation, tax competition, profit shifting, thin-capitalization rules, transfer-pricing regulations, affiliate-level data, foreign subsidiary, employment

12.

German Inbound Investment, Corporate Tax Planning, and Thin Capitalization Rules - a Difference-in-Differences Approach

ZEW - Centre for European Economic Research Discussion Paper No. 06-075
Number of pages: 29 Posted: 16 Nov 2006 Last Revised: 26 Aug 2008
Michael Overesch and Georg Wamser
Universität zu Köln and University of Tuebingen
Downloads 426 (66,320)
Citation 4

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Corporate Income Tax, Multinationals, Thin-Capitalization Rule, Difference-in-Differences, Firm-Level Data

Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

ZEW Discussion Paper No. 06-067
Number of pages: 18 Posted: 07 Oct 2006
Ifo Institute for Economic Research, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 225 (132,871)
Citation 9

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Corporate Income Tax, Multinationals, Capital Structure, Firm-Level Data

Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals

CESifo Working Paper Series No. 1841
Number of pages: 20 Posted: 24 Nov 2006
Ifo Institute for Economic Research, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 170 (172,739)
Citation 9

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corporate income tax, multinationals, capital structure, firm-level data

14.

Profit Shifting and Tax Response of Multinational Banks

Number of pages: 30 Posted: 14 Aug 2014
Julia Merz and Michael Overesch
University of Cologne and Universität zu Köln
Downloads 294 (101,069)

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Financial Sector Taxation, Multinational Bank, Corporate Taxation, Empirical Analysis

15.

'Home Sweet Home' versus International Tax Planning: Where Do Multinational Firms Hold Their U.S. Trademarks?

Number of pages: 39 Posted: 07 Mar 2017
Jost H. Heckemeyer, Pia Olligs and Michael Overesch
University of Kiel - Faculty of Economics and Social Sciences, University of Cologne and Universität zu Köln
Downloads 240 (125,003)

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Trademark, Corporate Tax, Location Choice, Multinational Firm

16.

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

Bundesbank Series 1 Discussion Paper No. 2008,03
Number of pages: 56 Posted: 08 Jun 2016
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 216 (138,624)
Citation 1

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Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data

17.

The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

ZEW - Centre for European Economic Research Discussion Paper No. 05-031
Number of pages: 22 Posted: 01 Jun 2005 Last Revised: 06 Aug 2015
ZEW – Leibniz Centre for European Economic Research, affiliation not provided to SSRN, Universität zu Köln and Center for European Economic Research (ZEW)
Downloads 160 (181,774)

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Effective tax burden, tax policy, company taxation, personal income tax

18.

The Effects of Multinationals' Profit Shifting Activities on Real Investments

ZEW - Centre for European Economic Research Discussion Paper No. 07-071
Number of pages: 29 Posted: 04 Jan 2008 Last Revised: 26 Aug 2008
Michael Overesch
Universität zu Köln
Downloads 149 (193,008)
Citation 2

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Taxation, Multinationals, Profit Shifting, Investment Decisions, Firm-level Data

Rate Cutting Tax Reforms and Corporate Tax Competition in Europe

ZEW - Centre for European Economic Research Discussion Paper No. 08-028
Number of pages: 31 Posted: 21 Apr 2008 Last Revised: 14 Aug 2008
Friedrich Heinemann, Michael Overesch and Johannes Rincke
ZEW – Leibniz Centre for European Economic Research, Universität zu Köln and Ludwig Maximilian University of Munich
Downloads 139 (204,717)
Citation 2

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tax reform, tax competition, corporate taxes

Rate-Cutting Tax Reforms and Corporate Tax Competition in Europe

Economics & Politics, Vol. 22, Issue 3, pp. 498-518, November 2010
Number of pages: 21 Posted: 04 Oct 2010
Friedrich Heinemann, Michael Overesch and Johannes Rincke
ZEW – Leibniz Centre for European Economic Research, Universität zu Köln and Ludwig Maximilian University of Munich
Downloads 3 (643,986)
Citation 2
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What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks

CESifo Working Paper Series No. 2535
Number of pages: 40 Posted: 06 Feb 2009
Michael Overesch and Johannes Rincke
Universität zu Köln and Ludwig Maximilian University of Munich
Downloads 115 (237,339)
Citation 3

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corporate taxes, tax competition, openness

What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks

The Scandinavian Journal of Economics, Vol. 113, Issue 3, pp. 579-602, 2011
Number of pages: 24 Posted: 24 Aug 2011
Michael Overesch and Johannes Rincke
Universität zu Köln and Ludwig Maximilian University of Munich
Downloads 1 (669,179)
Citation 3
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Corporate taxes, tax competition, openness

21.

Less Cheating? The Effects of Prefilled Forms on Compliance Behavior

Number of pages: 48 Posted: 24 Jul 2018
Martin Fochmann, Nadja Müller and Michael Overesch
University of Cologne, University of Cologne and Universität zu Köln
Downloads 86 (286,720)

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Dishonesty, Defaults, Prefilled Forms, Tax Compliance, Behavioral Economics

22.

Tax vs. Regulation Policy and the Location of Financial Sector FDI

CESifo Working Paper Series No. 5500
Number of pages: 34 Posted: 06 Oct 2015
Julia Merz, Michael Overesch and Georg Wamser
University of Cologne, Universität zu Köln and University of Tuebingen
Downloads 66 (333,640)

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financial sector taxation, multinational banks, corporate taxation, mixed logit model

23.

Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

CESifo Working Paper Series No. 6960
Number of pages: 55 Posted: 30 May 2018
Michael Overesch, Sabine Schenkelberg and Georg Wamser
Universität zu Köln, University of Cologne and University of Tuebingen
Downloads 57 (359,024)

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effective tax rate, tax avoidance, tax reform, CFC rule, international taxation, pair matching, difference-in-differences analysis

24.

Cross-border Effects of a Major Tax Reform - Evidence from the European Stock Market

Number of pages: 38 Posted: 19 Apr 2019 Last Revised: 22 Apr 2019
Michael Overesch and Max Pflitsch
Universität zu Köln and University of Cologne
Downloads 39 (424,376)

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U.S. tax reform, stock returns, event study, cross-border effects, international competition

25.

Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI

World Economy, Vol. 32, Issue 12, pp. 1657-1684, December 2009
Number of pages: 28 Posted: 15 Dec 2009
Michael Overesch and Georg Wamser
Universität zu Köln and University of Tuebingen
Downloads 3 (615,380)
Citation 2
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26.

Competition from Low-Wage Countries and the Decline of Corporate Tax Rates: Evidence from European Integration

World Economy, Vol. 32, Issue 9, pp. 1348-1364, September 2009
Number of pages: 17 Posted: 15 Oct 2009
Michael Overesch and Johannes Rincke
Universität zu Köln and Ludwig Maximilian University of Munich
Downloads 3 (615,380)
Citation 3
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27.

The Effects of Company Taxation in EU Accession Countries on German FDI

Economics of Transition, Vol. 18, No. 3, pp. 429-457, July 2010
Number of pages: 29 Posted: 12 Apr 2010
Michael Overesch and Georg Wamser
Universität zu Köln and University of Tuebingen
Downloads 1 (637,435)
Citation 2
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28.

Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels

Canadian Journal of Economics/Revue canadienne d'économique, Vol. 50, Issue 4, pp. 965-994, 2017
Number of pages: 30 Posted: 02 Nov 2017
Michael Overesch
Universität zu Köln
Downloads 0 (655,519)
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Other Papers (1)

Total Downloads: 6    Citations: 1
1.

Capital Structure Choice and Company Taxation: A Meta-Study

Number of pages: 48 Posted: 13 Mar 2011
Lars P. Feld, Jost H. Heckemeyer and Michael Overesch
Walter Eucken Institute, University of Kiel - Faculty of Economics and Social Sciences and Universität zu Köln
Downloads 6
Citation 1

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Capital Structure, Corporate Income Tax, Meta-Analysis