Georg Wamser

University of Tuebingen

Mohlstr. 36

72074 Tuebingen, Baden Wuerttemberg 72074

Germany

SCHOLARLY PAPERS

32

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6,360

SSRN CITATIONS
Rank 8,174

SSRN RANKINGS

Top 8,174

in Total Papers Citations

138

CROSSREF CITATIONS

67

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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 904 (48,848)
Citation 9

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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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Tuebingen
Downloads 703 (68,401)

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

3.

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 509 (102,746)
Citation 5

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

4.

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 499 (105,349)
Citation 2

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

5.

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 460 (116,048)
Citation 8

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Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, 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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 260 (214,822)
Citation 44

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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
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Downloads 193 (285,728)

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

7.

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 324 (172,075)
Citation 1

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relational contracts, capital structure, corporate finance, debt financing

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 277 (202,739)
Citation 7

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

9.

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 252 (222,820)
Citation 3

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

10.

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

Number of pages: 27 Posted: 23 Jan 2009
Thiess Buettner and Georg Wamser
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Tuebingen
Downloads 189 (291,964)
Citation 1

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Capital Structure, Multinational Corporations, Internal Debt, Corporate Taxation

11.

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 174 (314,144)
Citation 4

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

12.

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 164 (330,582)
Citation 14

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

13.

The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

CESifo Working Paper No. 10310
Number of pages: 56 Posted: 13 Mar 2023
Universität zu Köln, University of Cologne and University of Tuebingen
Downloads 156 (344,853)

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effective tax rate, tax reform, tax-competitiveness, tax avoidance, pair matching, difference-in-differences analysis, profit shifting

14.

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 135 (387,114)

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

15.

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 123 (415,919)

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Lisbon Agenda, regional innovation network, EU cohesion policy

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
Technical University of Darmstadt, Deutsche Bundesbank - Economics Department, University of Tuebingen and University of Tuebingen
Downloads 118 (428,957)
Citation 8

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

17.

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 111 (448,955)
Citation 2

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

18.

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 101 (480,371)

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

19.

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 100 (483,556)
Citation 7

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

Taxes, Profit Shifting, and the Real Activities of Mnes: Evidence from Corporate Tax Notches

CESifo Working Paper No. 10593
Number of pages: 52 Posted: 09 Aug 2023
Jaqueline Hansen, Valeria Merlo and Georg Wamser
University of Tuebingen, University of Tuebingen and University of Tuebingen
Downloads 79 (566,989)

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corporate taxation, profit shifting anti-tax-avoidance rules, multinational enterprise, firm organization

Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches

Number of pages: 53 Posted: 15 Apr 2024
Jaqueline Hansen, Valeria Merlo and Georg Wamser
University of Tuebingen, University of Tuebingen and University of Tuebingen
Downloads 9 (1,117,956)

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corporate taxation, profit shifting, anti-tax-avoidance rules, multinational enterprise, firm organization

Identifying Tax-Setting Responses from Local Fiscal Policy Programs

CESifo Working Paper No. 10473
Number of pages: 51 Posted: 08 Jun 2023
University of Tuebingen, University of Tuebingen, Max Planck Institute for Tax Law and Public Finance and University of Tuebingen
Downloads 50 (721,638)

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local public finance, tax competition, yardstick competition, spatial interaction, tax setting, marginal cost of public funds

Identifying Tax-Setting Responses From Local Fiscal Policy Programs

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2023-23
Number of pages: 64 Posted: 21 Dec 2023 Last Revised: 08 Mar 2024
Max Planck Institute for Tax Law and Public Finance, University of Tuebingen, University of Tuebingen and University of Tuebingen
Downloads 31 (866,736)

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Local Public Finance, Tax Competition, Yardstick Competition, Spatial Interaction, Tax Response Functions

22.

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: 18 Nov 2021
Deutsche Bundesbank - Research Centre, Ifo Institute for Economic Research - International Trade and Foreign Direct Investment, University of Tuebingen and University of Tuebingen
Downloads 72 (590,258)

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

23.

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 68 (608,759)
Citation 1

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

24.

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 63 (633,330)

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relational contracts, organizational economics, capital structure, corporate finance

25.

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 55 (676,286)
Citation 2

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

26.

Corporate Taxes and Internal Borrowing within Multinational Firms

NBER Working Paper No. w18415
Number of pages: 62 Posted: 22 Sep 2012 Last Revised: 27 Apr 2023
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 43 (751,436)
Citation 6

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27.

The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data

CESifo Working Paper No. 10628
Number of pages: 65 Posted: 07 Sep 2023
Sean Mc Auliffe, Georg Thunecke and Georg Wamser
University of Tuebingen, Max Planck Institute for Tax Law and Public Finance and University of Tuebingen
Downloads 41 (765,512)

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corporate taxation, depreciation allowances, effective marginal tax rates, investment responses, predictive mean matching

28.

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 33 (825,919)

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

29.

The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2023-25
Number of pages: 61 Posted: 22 Dec 2023
Georg Thunecke, Sean Mc Auliffe and Georg Wamser
Max Planck Institute for Tax Law and Public Finance, University of Tuebingen and University of Tuebingen
Downloads 28 (867,578)

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Corporate taxation, depreciation allowances, effective marginal tax rates, investment responses, predictive mean matching

30.

Design and Consequences of Cfc and Gilti Rules: A Review and Potential Lessons for the Global Minimum Tax

CESifo Working Paper No. 11018
Number of pages: 30 Posted: 04 Apr 2024
Michael Overesch, Dirk Schindler and Georg Wamser
Universität zu Köln, Erasmus School of Economics and University of Tuebingen
Downloads 22 (922,705)

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Controlled-foreign-company (CFC) Rules, Global Intangible Low-taxed Income (GILTI), tax havens, tax avoidance, effects of regulation, global minimum tax

31.

Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data

CESifo Working Paper No. 11045
Number of pages: 23 Posted: 15 Apr 2024
Valeria Merlo and Georg Wamser
University of Tuebingen and University of Tuebingen
Downloads 11 (1,031,938)

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corporate income taxes, profit shifting, tax havens, multinational corporations

32.

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 (1,098,756)
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Abstract:

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CFC rule, Corporate profit tax, Multinational firms, Plant-level data, Regression discontinuity design, Tax avoidance