Georg Wamser

University of Tuebingen

Wilhelmstr. 19

72074 Tuebingen, Baden Wuerttemberg 72074

Germany

ETH Zurich

Weinbergstr. 35

Zurich, 8003

Switzerland

SCHOLARLY PAPERS

32

DOWNLOADS
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4,321

SSRN CITATIONS
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SSRN RANKINGS

Top 5,194

in Total Papers Citations

64

CROSSREF CITATIONS

134

Scholarly Papers (32)

1.

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 850 (27,620)

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

2.

Intercompany Loans and Profit Shifting - Evidence from Company-Level Data

CESifo Working Paper Series No. 1959
Number of pages: 34 Posted: 18 Apr 2007
Thiess Buettner and Georg Wamser
Ifo Institute for Economic Research and University of Tuebingen
Downloads 547 (49,892)

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corporate taxation, multination corporations, tax planning, intercompany loans, tax haven, FDI, micro-level data

3.

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 440 (65,544)

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

4.

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 431 (67,172)
Citation 5

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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 (136,611)
Citation 41

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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 (177,590)

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

6.

The Commitment Role of Equity Financing

CESifo Working Paper Series No. 4841
Number of pages: 39 Posted: 08 Jul 2014
Matthias Fahn, Valeria Merlo and Georg Wamser
Ludwig Maximilian University of Munich (LMU) - Faculty of Economics, University of Tuebingen and University of Tuebingen
Downloads 258 (119,917)

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relational contracts, capital structure, corporate finance, debt financing

7.

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 225 (137,033)

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

8.

The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates

CESifo Working Paper Series No. 5449
Number of pages: 37 Posted: 04 Aug 2015
Valeria Merlo, Nadine Riedel and Georg Wamser
University of Tuebingen, Oxford University CBT and University of Tuebingen
Downloads 202 (151,831)

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corporate taxes, location choices, multinational corporations, thin capitalization laws

9.

Internal Debt and Multinationals' Tax Planning - Empirical Evidence from Panel Data

Number of pages: 27 Posted: 23 Jan 2009
Thiess Buettner and Georg Wamser
Ifo Institute for Economic Research and University of Tuebingen
Downloads 151 (196,245)
Citation 1

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Capital Structure, Multinational Corporations, Internal Debt, Corporate Taxation

Consequences of the New UK Tax Exemption System: Evidence from Micro-Level Data

CESifo Working Paper Series No. 3942
Number of pages: 40 Posted: 03 Oct 2012
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen, University of Tübingen and University of Tuebingen
Downloads 125 (229,093)

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UK Tax Reform 2009, tax exemption system, dividend exemption, foreign direct investment

Consequences of the New UK Tax Exemption System: Evidence from Micro‐Level Data

The Economic Journal, Vol. 125, Issue 589, pp. 1764-1789, 2015
Number of pages: 26 Posted: 19 Jan 2016
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen, University of Tuebingen - Faculty of Economics and Business Administration and University of Tuebingen
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11.

Corporate Income Taxes Around the World - A Survey on Forward-Looking Tax Measures and Two Applications

CESifo Working Paper Series No. 7050
Number of pages: 37 Posted: 18 Jul 2018
University of Tuebingen, University of Tuebingen and University of Tuebingen
Downloads 100 (267,590)

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corporate taxes, depreciation allowances, effective marginal (average) tax rates, Laffer-Curve, investment responses

12.

Lisbon Agenda, Regional Innovation System and the New EU Cohesion Policy

CESifo Working Paper Series No. 3564
Number of pages: 27 Posted: 05 Sep 2011
Chang Woon Nam, Alina Schoenberg and Georg Wamser
CESifo (Center for Economic Studies and Ifo Institute), University of the German Federal Armed Forces - Universität der Bundeswehr München and University of Tuebingen
Downloads 87 (292,736)

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Lisbon Agenda, regional innovation network, EU cohesion policy

13.

Unobserved Tax Avoidance and the Tax Elasticity of FDI

CESifo Working Paper Series No. 4921
Number of pages: 40 Posted: 21 Aug 2014
Peter H. Egger, Valeria Merlo and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen and University of Tuebingen
Downloads 70 (332,458)
Citation 1

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corporate profit taxation, multinational firms, profit shifting, tax avoidance, tax elasticity, finite-mixture model, firm-level data

14.

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 68 (337,663)

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

15.

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
Universität zu Köln, University of Cologne and University of Tuebingen
Downloads 67 (340,380)

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

16.

The Effect of Investing Abroad on Investment at Home: On the Role of Technology, Tax Savings, and Internal Capital Markets

Bundesbank Discussion Paper No. 14/2017
Number of pages: 39 Posted: 05 Jun 2017
Darmstadt University of Technology, Deutsche Bundesbank - Economics Department, University of Tuebingen and University of Tuebingen
Downloads 67 (340,380)
Citation 1

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Outward FDI, Multinational Firms, Domestic Investment, Corporate Taxes, Internal Capital Markets, Technology

17.

Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms

CESifo Working Paper Series No. 6869
Number of pages: 39 Posted: 21 Mar 2018
Simon Behrendt and Georg Wamser
Zeppelin University and University of Tuebingen
Downloads 51 (388,676)

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location choice, multinational firm, double taxation treaties, corporate income taxes

18.

Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy

CESifo Working Paper Series No. 2971
Number of pages: 29 Posted: 06 Mar 2010
Chang Woon Nam and Georg Wamser
CESifo (Center for Economic Studies and Ifo Institute) and University of Tuebingen
Downloads 46 (405,938)

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additionality, cohesion policy, EU regions, matching grant, growth and distribution

19.

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 39 (432,597)

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

20.

Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence

CESifo Working Paper Series No. 6562
Number of pages: 55 Posted: 08 Aug 2017
Matthias Fahn, Valeria Merlo and Georg Wamser
Ludwig Maximilian University of Munich (LMU) - Faculty of Economics, University of Tuebingen and University of Tuebingen
Downloads 28 (481,874)

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relational contracts, organizational economics, capital structure, corporate finance

21.

Effects of the Endogenous Scope of Preferentialism on International Goods Trade

CESifo Working Paper Series No. 4208
Number of pages: 22 Posted: 01 May 2013
Peter H. Egger and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and University of Tuebingen
Downloads 27 (487,125)

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preferentialism, international trade, multiple treatments, endogenous treatments, ordered probit

22.

Foreign (In)Direct Investment and Corporate Taxation

Bundesbank Series 1 Discussion Paper No. 2008,15
Number of pages: 48 Posted: 08 Jun 2016
Georg Wamser
University of Tuebingen
Downloads 16 (550,550)

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multinational company, business taxes, firm-level data, switching regression

23.

Corporate Taxes and Internal Borrowing within Multinational Firms

NBER Working Paper No. w18415
Number of pages: 62 Posted: 22 Sep 2012
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of St. Gallen – Department of Economics (FGN-HSG), University of Tuebingen and University of Tuebingen
Downloads 13 (575,218)

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24.

A Structural Quantitative Analysis of Services Trade De-Liberalization

Deutsche Bundesbank Discussion Paper No. 47/2018
Number of pages: 46 Posted: 26 Dec 2018 Last Revised: 21 Feb 2019
Deutsche Bundesbank - Research Centre, Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen and University of Tuebingen
Downloads 6 (614,118)

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Services trade, De-liberalization, Structural estimation, Counterfactual analysis

25.

The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-Dimensional Regression Discontinuity Design

CEPR Discussion Paper No. DP8460
Number of pages: 38 Posted: 20 Jul 2011
Peter H. Egger and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and University of Tuebingen
Downloads 3 (635,626)
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CFC rule, Corporate profit tax, Multinational firms, Plant-level data, Regression discontinuity design, Tax avoidance

26.

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 (635,626)
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27.

Multiple Faces of Preferential Market Access: Their Causes and Consequences

Economic Policy, Vol. 28, Issue 73, pp. 143-187, 2013
Number of pages: 45 Posted: 12 Feb 2013
Peter H. Egger and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and University of Tuebingen
Downloads 2 (645,115)
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28.

Foreign (In)Direct Investment and Corporate Taxation (Investissements (In)Directs À L’Étranger Et Fiscalité Des Entreprises)

Canadian Journal of Economics/Revue canadienne d'économique, Vol. 44, Issue 4, pp. 1497-1524, 2011
Number of pages: 28 Posted: 19 Nov 2011
Georg Wamser
University of Tuebingen
Downloads 2 (645,115)
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29.

Cross‐Country Services versus Manufacturing Activity of Multinational Firms in Response to Services versus Goods Policy

The World Economy, Vol. 40, Issue 3, pp. 490-498, 2017
Number of pages: 9 Posted: 22 Mar 2017
Peter H. Egger, Valeria Merlo and Georg Wamser
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen and University of Tuebingen
Downloads 1 (657,138)
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30.

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 (657,138)
Citation 1
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31.

Measuring the Interdependence of Multinational Firms' Foreign Investments

Economic Inquiry, Vol. 56, Issue 2, pp. 1064-1088, 2018
Number of pages: 25 Posted: 22 Feb 2018
Swiss National Bank, Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen and University of Tuebingen
Downloads 0 (674,275)
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32.

The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach

Oxford Bulletin of Economics and Statistics, Vol. 76, Issue 5, pp. 764-781, 2014
Number of pages: 18 Posted: 27 Aug 2014
Georg Wamser
University of Tuebingen
Downloads 0 (674,275)
Citation 1
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