default author photo

Kristina Strohmaier

University of Duisburg-Essen

Lotharstrasse 1

Duisburg, 47048

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

733

TOTAL CITATIONS

2

Scholarly Papers (5)

1.

On the Effects of Transfer Pricing Regulations: A Developing Country Perspective

Number of pages: 23 Posted: 14 Mar 2023
Sabine Laudage Teles, Nadine Riedel and Kristina Strohmaier
German Institute of Development and Sustainability (IDOS), University of Münster and University of Duisburg-Essen
Downloads 310 (243,428)

Abstract:

Loading...

corporate taxation, international taxation, transfer pricing laws

2.

Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France

TRR 266 Accounting for Transparency Working Paper Series No. 225, Published in Journal of Public Economics 257 (2026) 105565, ZEW - Centre for European Economic Research Discussion Paper No. 26-007
Number of pages: 96 Posted: 27 Jul 2023 Last Revised: 23 Mar 2026
German Institute of Development and Sustainability (IDOS), University of Münster, University of Mannheim, University of Duisburg-Essen, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 293 (263,338)

Abstract:

Loading...

multinational firm, corporate taxation, profit shifting

3.

On the Effects of Anti-Profit Shifting Regulations: A Developing Country Perspective

Number of pages: 21 Posted: 11 Mar 2024 Last Revised: 12 Jun 2024
Sabine Laudage Teles, Nadine Riedel and Kristina Strohmaier
German Institute of Development and Sustainability (IDOS), University of Münster and University of Duisburg-Essen
Downloads 63 (933,592)
Citation 2

Abstract:

Loading...

corporate taxation, international taxation, transfer pricing laws

4.

What You Do (Not) Get When Expanding the Net - Evidence from Forced Taxpayer Registrations in South Africa

Number of pages: 71 Posted: 13 Jul 2023
Collen Lediga, Nadine Riedel and Kristina Strohmaier
affiliation not provided to SSRN, University of Münster and University of Duisburg-Essen
Downloads 55 (1,010,164)

Abstract:

Loading...

formalization policy, tax authority digitization, Developing countries

5.

The Elasticity of Corporate Taxable Income Across Countries

NBER Working Paper No. w34945
Number of pages: 115 Posted: 10 Mar 2026
Universidad Adolfo Ibañez, ZEW Mannheim, ESSEC Business School - Finance Department, Office of the Parliamentary Budget Officer, University of Notre Dame - Department of Economics, Utah State University, World Bank, Government Office of the Slovak Republic, Universidad Nacional de La Plata (UNLP), The World Bank, Duke University, Charles University, Hellenic Open University, Charles University in Prague - CERGE-EI, Prague University of Economics and Business, CUNEF Universidad, Brookings Institution - Economic Studies Program, University of Lisbon - ISEG School of Economics and Management, Office of the Parliamentary Budget Officer, University of Mannheim, Northeastern University, Charles University, University of Duisburg-Essen, Leibniz University Hannover, World Bank and Charles University in Prague - CERGE-EI
Downloads 12 (1,526,714)
  • Add to Cart

Abstract:

Loading...