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2. Safe haven or earnings stripping rules: a prisoner’s dilemma?. (2020). Kalamov, Zarko.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:27:y:2020:i:1:d:10.1007_s10797-019-09545-w.

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3. At A Cost: the Real Effects of Transfer Pricing Regulations. (2018). de Mooij, Ruud ; Liu, Li.
   In: IMF Working Papers.
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4. Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko.
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5. Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko.
   In: EconPol Working Paper.
   RePEc:ces:econwp:_3.

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6. Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?. (2015). Kalamov, Zarko.
   In: EconStor Preprints.
   RePEc:zbw:esprep:110895.

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1. Blouin, J., H. Huizinga, L. Laeven and G. Nicodème (2014), “Thin Capitalization Rules and Multinational Firm Capital Structure”, IMF Working Paper no. 14.

2. Buettner, T. and G. Wamser (2013), “Internal Debt and Multinationals’ Profit Shifting – Empirical Evidence from Firm-Level Panel Data”, National Tax Journal, 66(1), 63-95.

3. Buettner, T., M. Overesch and G. Wamser (2014a), “Anti Profit-Shifting Rules and Foreign Direct Investment”, CESifo Working Paper no. 4710.
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4. Buettner, T., M. Overesch and G. Wamser (2014b), “Interest Deductibility and Multinationals’ Use of Internal Debt Financing”, Mimeo.
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5. Buettner, T., M. Overesch, U. Schreiber and G. Wamser (2012), “The Impact of Thin-capitalization Rules on the Capital Structure of Multinational Firms”, Journal of Public Economics, 96, 930 –8.

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12. Mintz, J. and M. Smart (2004), “Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada”, Journal of Public Economics, 88, 1149–68.

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15. Overesch, M. and G. Wamser (2010), “Corporate Tax Planning and Thin-capitalization Rules: Evidence from a Quasi-Experiment”, Applied Economics, 42, 563–73.

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17. Ruf, M. and D. Schindler (2012), “Debt Shifting and Thin-capitalization Rules – German Experience and Alternative Approaches”, Norwegian School of Economics (NHH), Working Paper 06.

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1. Avoiding taxes: banks’ use of internal debt. (2021). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:28:y:2021:i:3:d:10.1007_s10797-020-09625-2.

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2. Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa. (2021). FEULEFACK KEMMANANG, Ludovic.
   In: Resources Policy.
   RePEc:eee:jrpoli:v:72:y:2021:i:c:s0301420721000726.

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3. At a cost: The real effects of thin capitalization rules. (2021). Liu, Li ; de Mooij, Ruud.
   In: Economics Letters.
   RePEc:eee:ecolet:v:200:y:2021:i:c:s0165176521000227.

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4. Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries. (2021). Meier, Jan-Hendrik ; Leszczyowska, Anna.
   In: Economics Letters.
   RePEc:eee:ecolet:v:200:y:2021:i:c:s0165176521000203.

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5. Do thin capitalization rules crowd out multinational firms in Africa? Looking towards efficiency in revenue mobilization. (2021). FEULEFACK KEMMANANG, Ludovic.
   In: Economics Bulletin.
   RePEc:ebl:ecbull:eb-20-01149.

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6. Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap. (2021). Qi, Yaxuan ; Bilicka, Katarzyna ; Xing, Jing.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_9044.

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7. The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe. (2020). Schenkelberg, Sabine.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:27:y:2020:i:1:d:10.1007_s10797-019-09553-w.

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8. Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data. (2020). Fuest, Clemens ; Wildgruber, Susanne ; Hugger, Felix.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_8605.

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9. Avoiding Taxes: Banks Use of Internal Debt. (2020). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
   In: Working Papers.
   RePEc:bav:wpaper:196_reiterlangenmayrholtmann.

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10. Vliv zdanění příjmů na zadlužení nefinančních podniků. (2019). Klazar, Stanislav ; Slintakova, Barbora.
    In: Politická ekonomie.
    RePEc:prg:jnlpol:v:2019:y:2019:i:3:id:1239:p:253-272.

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11. A trade-off theory of ownership and capital structure. (2019). Regis, Luca ; Nicodano, Giovanna.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:131:y:2019:i:3:p:715-735.

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12. Anti profit-shifting rules and foreign direct investment. (2018). Wamser, Georg ; Büttner, Thiess ; Buettner, Thiess ; Overesch, Michael.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:3:d:10.1007_s10797-017-9457-0.

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13. Curbing corporate debt bias: Do limitations to interest deductibility work?. (2018). de Mooij, Ruud ; Hebous, Shafik.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:96:y:2018:i:c:p:368-378.

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14. Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules. (2018). Schindler, Dirk ; Mardan, Mohammed ; Haufler, Andreas.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:114:y:2018:i:c:p:25-43.

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15. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Alvarez-Martinez, Maria.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12637.

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16. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7184.

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17. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Alvarez-Martnez, Mara T ; Nicodme, Gatan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6870.

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18. On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation. (2017). Nicolay, Katharina ; Nusser, Hannah ; Pfeiffer, Olena.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17066.

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19. Country-by-country reporting: Tension between transparency and tax planning. (2017). Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17008.

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20. A Trade-off Theory of Ownership and Capital Structure. (2017). Regis, Luca ; Nicodano, Giovanna.
    In: Working papers.
    RePEc:tur:wpapnw:045.

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21. Immobilizing corporate income shifting: Should it be safe to strip in the harbor?. (2017). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:152:y:2017:i:c:p:68-78.

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22. Why countries differ in thin capitalization rules: The role of financial development. (2017). Mardan, Mohammed.
    In: European Economic Review.
    RePEc:eee:eecrev:v:91:y:2017:i:c:p:1-14.

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23. Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector. (2017). Ylonen, Matti ; Finer, Lauri.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:48:y:2017:i:c:p:53-81.

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24. Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?. (2017). de Mooij, Ruud ; Hebous, Shafik.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6312.

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25. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?. (2016). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: VfS Annual Conference 2016 (Augsburg): Demographic Change.
    RePEc:zbw:vfsc16:145477.

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26. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues. (2016). López-Laborda, Julio ; Murciego, Angela Castillo .
    In: Economics Discussion Papers.
    RePEc:zbw:ifwedp:201628.

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27. Whats BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules. (2016). Kayis-Kumar, Ann.
    In: MPRA Paper.
    RePEc:pra:mprapa:75741.

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28. Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules. (2016). Schindler, Dirk ; Haufler, Andreas ; Mardan, Mohammed.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:27745.

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29. Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules. (2016). Schindler, Dirk ; Haufler, Andreas ; Mardan, Mohammed.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5850.

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30. Empirical evaluation of interest barrier effects. (2015). Scheuering, Uwe ; Dressler, Daniel.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:12046r.

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31. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Hopland, Arnt Ove ; Lisowsky, Petro.
    In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
    RePEc:zbw:vfsc15:112972.

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32. Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?. (2015). Kalamov, Zarko.
    In: EconStor Preprints.
    RePEc:zbw:esprep:110895.

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33. Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches. (2015). Schindler, Dirk ; Ruf, Martin ; Martin, Ruf .
    In: Nordic Tax Journal.
    RePEc:vrs:notajo:v:2015:y:2015:i:1:p:17-33:n:2.

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34. Thin capitalisation rules: A second-best solution to the cross-border debt bias?. (2015). Kayis-Kumar, Ann.
    In: MPRA Paper.
    RePEc:pra:mprapa:72031.

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35. Ownership, Taxes and Default. (2015). Regis, Luca ; Nicodano, Giovanna.
    In: Working Papers.
    RePEc:ial:wpaper:7/2015.

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36. The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2015_029.

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37. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Lisowsky, Petro ; Hopland, Arnt O.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2015_021.

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38. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2015_019.

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39. Debt Shifting and Thin-capitalization Rules. (2015). Merlo, Valeria ; Wamser, Georg.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2015:i:4:p:27-31.

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40. Transfer Pricing Laws. (2015). Riedel, Nadine ; Knoll, Bodo.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2015:i:4:p:22-26.

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41. Debt Shifting and Thin-capitalization Rules. (2015). Merlo, Valeria ; Wamser, Georg.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2015:i:4:p:19151968.

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42. Transfer Pricing Laws. (2015). Riedel, Nadine ; Knoll, Bodo.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2015:i:4:p:19149986.

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43. Debt Shifting and Thin-capitalization Rules. (2015). Wamser, Georg ; Merlo, Valeria.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2015:i:04:p:27-31.

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44. Transfer Pricing Laws. (2015). Knoll, Bodo ; Riedel, Nadine.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:12:y:2015:i:04:p:22-26.

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45. Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5609.

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46. Taxing Mobile Capital and Profits: The Nordic Welfare States. (2015). Schjelderup, Guttorm.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5603.

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47. The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5590.

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48. Interest Deductions in a Multijurisdictional World. (2015). Dharmapala, Dhammika ; Desai, Mihir A..
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5350.

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49. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5314.

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50. Complex organizations, tax policy and financial stability. (2015). Regis, Luca ; Nicodano, Giovanna.
    In: Carlo Alberto Notebooks.
    RePEc:cca:wpaper:359.

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