Michael Stimmelmayr

University of Bath - Department of Economics

Claverton Down

Bath, BA2 7AY

United Kingdom

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

  • University of Bath - Department of Economics

SCHOLARLY PAPERS

18

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TOTAL CITATIONS
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Top 42,482

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27

Scholarly Papers (18)

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1.

Taxation and the Multinational Firm

Forthcoming in: Batiz, F. R. and Spatareanu, M., (2017), Encyclopedia of International Economics and Global Trade, Vol. 4, Foreign Direct Investment, World Scientific Publishers., CESifo Working Paper Series No. 6384
Number of pages: 37 Posted: 27 Mar 2017
Peter H. Egger and Michael Stimmelmayr
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and University of Bath - Department of Economics
Downloads 332 (184,985)
Citation 2

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taxation, foreign direct investment, multinational firms

2.

Corporate Taxation and Corporate Governance

CESifo Working Paper Series No. 2881
Number of pages: 35 Posted: 10 Jan 2010
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 283 (219,857)
Citation 3

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corporate taxation, corporate governance, allowance for corporate equity, comprehensive business income tax, cash flow tax

3.

Is it Just Luring Reported Profit? The Case of European Patent Boxes

CESifo Working Paper Series No. 7061
Number of pages: 48 Posted: 21 Jul 2018
Marko Köthenbürger, Federica Liberini and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, ETH Zürich - KOF Swiss Economic Institute and University of Bath - Department of Economics
Downloads 263 (235,932)

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corporate tax avoidance, patent box, multinational enterprise, profit shifting

4.

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

Downloads 164 (366,862)
Citation 3

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

CESifo Working Paper Series No. 5450
Number of pages: 34 Posted: 04 Aug 2015
Florian Chatagny, Marko Köthenbürger and Michael Stimmelmayr
ETH Zürich - KOF Swiss Economic Institute, ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 93 (570,476)
Citation 1

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tax competition, licence box, corporate tax reform, general equilibrium model

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

KOF Working Papers No. 390
Number of pages: 35 Posted: 24 Jul 2015
Florian Chatagny, Marko Köthenbürger and Michael Stimmelmayr
ETH Zürich - KOF Swiss Economic Institute, ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 71 (669,996)
Citation 2

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Tax Competition, Licence Box, Corporate Tax Reform, General Equilibrium Model

5.

Ace vs. Cbit: Which is Better for Investment and Welfare?

CESifo Working Paper No. 1850
Number of pages: 51 Posted: 05 Dec 2006
Doina Maria Radulescu and Michael Stimmelmayr
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and University of Bath - Department of Economics
Downloads 141 (415,511)
Citation 2

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capital income taxation, computable general equilibrium modeling, welfare analysis

6.

Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits

CESifo Working Paper Series No. 6895
Number of pages: 44 Posted: 18 Apr 2018
Marko Köthenbürger, Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 139 (420,214)
Citation 5

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tax competition, profit shifting, corporate losses, bunching, investment

7.

Tax Competition between Developed, Emerging, and Developing Countries - Same Same but Different?

CESifo Working Paper Series No. 7090
Number of pages: 43 Posted: 18 Jun 2020
Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 99 (541,944)
Citation 1

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tax competition, country risk, developing countries, asymmetric countries

8.

The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies

CESifo Working Paper Series No. 6151
Number of pages: 44 Posted: 01 Dec 2016
Federica Liberini, Antonio Russo and Michael Stimmelmayr
ETH Zürich - KOF Swiss Economic Institute, ETH Zürich - KOF Swiss Economic Institute and University of Bath - Department of Economics
Downloads 98 (545,626)
Citation 1

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Merger & Acquisition, Sequential Contract, Toehold, Capital Gains Tax, Method of Payment, Lock-In Effect

9.

Wage Inequality in Germany: Disentangling Demand and Supply Effects

CESifo Working Paper Series No. 2802
Number of pages: 31 Posted: 05 Oct 2009
Michael Stimmelmayr
University of Bath - Department of Economics
Downloads 93 (564,251)

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capital-skill complementarity, skill premium, wage inequality, skill-specific labor supply, dynamic general equilibrium analysis

10.

The Efficiency Costs of Dividend Taxation with Managerial Firms

CESifo Working Paper Series No. 5569
Number of pages: 30 Posted: 19 Nov 2015
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 92 (568,081)

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dividend taxation, managerial effort, corporate governance, tax on incentive pay, managerial firms

11.

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

Downloads 89 (579,801)
Citation 5

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

CESifo Working Paper No. 9262
Number of pages: 36 Posted: 31 Aug 2021
Rishi Sharma, Joel Slemrod and Michael Stimmelmayr
Colgate University - Economics Department, University of Michigan at Ann Arbor and University of Bath - Department of Economics
Downloads 87 (595,275)
Citation 3

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Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

NBER Working Paper No. w31452
Number of pages: 44 Posted: 17 Jul 2023 Last Revised: 24 Jul 2023
Rishi Sharma, Joel B. Slemrod and Michael Stimmelmayr
Colgate University - Economics Department, University of Michigan, Stephen M. Ross School of Business and University of Bath - Department of Economics
Downloads 2 (1,304,414)
Citation 2
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12.

Tax Revenue Losses Through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

CESifo Working Paper Series No. 6368
Number of pages: 45 Posted: 27 Mar 2017
Mohammed Mardan, Mohammed Mardan and Michael Stimmelmayr
NHH Norwegian School of Economics - Department of Business and Management ScienceNorwegian Center for Taxation and University of Bath - Department of Economics
Downloads 81 (613,307)
Citation 5

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separate accounting, formula apportionment, corporate losses, cross-border loss offset, CCCTB

13.

The Welfare Loss from Differential Taxation of Sectors in Germany

CESifo Working Paper Series No. 2423
Number of pages: 30 Posted: 15 Oct 2008
Doina Maria Radulescu and Michael Stimmelmayr
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and University of Bath - Department of Economics
Downloads 76 (635,330)

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capital income taxation, non-uniform taxation, computable general equilibrium modelling

14.

Taxing Multinationals in the Presence of Internal Capital Markets

CESifo Working Paper Series No. 4353
Number of pages: 37 Posted: 21 Aug 2013
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 75 (639,809)

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fiscal competition, multinational firms, internal efficiency costs, corporate finance, corporate tax avoidance

15.

Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered

CESifo Working Paper Series No. 5311
Number of pages: 31 Posted: 07 May 2015
Michael Stimmelmayr
University of Bath - Department of Economics
Downloads 73 (649,268)

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portfolio investment, corporate tax reform, foreign firm ownership, computable general equilibrium

16.

Income Taxes and the Mobility of the Rich: Evidence from Us and UK Households in Switzerland

CESifo Working Paper No. 10376
Number of pages: 72 Posted: 19 Apr 2023
Marko Köthenbürger, Costanza Naguib, Christian Stettler and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics, University of Bern, ETH Zürich - KOF Swiss Economic Institute and University of Bath - Department of Economics
Downloads 71 (658,863)

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high-income households, location choice, income taxes, sorting

17.

Corporate Deductibility Provisions and Managerial Incentives

CESifo Working Paper Series No. 4549
Number of pages: 32 Posted: 22 Jan 2014
Marko Köthenbürger and Michael Stimmelmayr
ETH Zurich - Department of Management, Technology and Economics and University of Bath - Department of Economics
Downloads 65 (689,097)

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corporate taxation, investment subsidies, corporate governance, delegated monitoring, incentive contract

18.

Ace Versus CBIT: Which is Better for Investment and Welfare?

CESifo Economic Studies, Vol. 53, Issue 2, pp. 294-328, 2007
Posted: 02 Jul 2008
Doina Maria Radulescu and Michael Stimmelmayr
affiliation not provided to SSRN and University of Bath - Department of Economics

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Capital income taxation, computable general equilibrium modelling, welfare analysis