create a website

Introducing an IP Licence Box in Switzerland: Quantifying the Effects. (2015). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Chatagny, Florian ; Kothenburger, Marko.
In: CESifo Working Paper Series.
RePEc:ces:ceswps:_5450.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 27

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Introducing an IP license box in Switzerland: quantifying the effects. (2017). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Chatagny, Florian.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:24:y:2017:i:6:d:10.1007_s10797-017-9441-8.

    Full description at Econpapers || Download paper

  2. Hosting multinationals: Economic and fiscal implications. (2016). Koethenbuerger, Marko ; Egger, Peter.
    In: Aussenwirtschaft.
    RePEc:usg:auswrt:2016:67:01:45-69.

    Full description at Econpapers || Download paper

  3. Introducing an IP License Box in Switzerland: Quantifying the Effects. (2016). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Kothenburger, Marko ; Chatagny, Florian.
    In: KOF Working papers.
    RePEc:kof:wpskof:16-416.

    Full description at Econpapers || Download paper

  4. Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box. (2014). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Chatagny, Florian ; Kothenburger, Marko.
    In: KOF Analysen.
    RePEc:kof:anskof:v:8:y:2014:i:3:p:117-125.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Auerbach, A.J. (2002), Taxation and corporate financial policy, in A.J. Auerbach and M. Feldstein (Eds.), Handbook of Public Economics, Vol. 3, North-Holland, Amsterdam.

  2. Auerbach, A.J., M. P. Devereux and H. Simpson (2010), Taxing corporate income, in J. A. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. D. Myles and J. Poterba (Eds.), Dimensions of Tax Desing: The Mirrlees Review, Oxford University Press, chapter 9.
    Paper not yet in RePEc: Add citation now
  3. Chirinko, R. S. (2002), Corporate taxation, capital formation, and the substitution elasticity between labor and capital, National Tax Journal, 55, 339-355.

  4. Cummins, J. G., K. A. Hassett, and R. G. Hubbard (1996), Tax reforms and investment: A cross-country comparison, Journal of Public Economics, 62, 237–273.

  5. Devereux, M. and R. de Mooij (2011), An applied analysis of ACE and CBIT reforms in the EU, International Tax and Public Finance, 18, 93-120.

  6. Dharmapala, D. (2014), What do we know about base erosion and profit shifting? A review of the empirical literature, Fiscal Studies, 35, 421-448.

  7. Dietz, M. and C. Keuschnigg (2003), Unternehmenssteuerreform II. Quantitative Auswirkungen auf Wachstum und Verteilung, Schriftenreihe Finanzwirtschaft und Finanzrecht, 96, Verlag Haupt, Bern.
    Paper not yet in RePEc: Add citation now
  8. FDF and FTA, Swiss Federal Department of Finance and Swiss Federal Tax Administration (2014), Erläuternder Bericht zur Vernehmlassungsvorlage über das Bundesgestz über steuerliche Massnahmen zur Stärkung der Wettbewerbsfähigkeit des Unternehmenstandorts Schweiz (Unternehmenssteuerreformgesetz III), Bern.
    Paper not yet in RePEc: Add citation now
  9. FDF, Swiss Federal Department of Finance (2013), Massnahmen zur Stärkung der steuerlichen Wettbewerbsfähigkeit (Unternehmensteuerreform III).
    Paper not yet in RePEc: Add citation now
  10. Gordon, R. H. (2010), Taxation and corporate use of debt: Implications for tax policy, National Tax Journal 63, 151–174.

  11. Griffith, R., H. Miller and M. O’Connell (2014), Ownership of intellectual property and corporate taxation, Journal of Public Economics, 112, 12-23.

  12. Haufler, A. and G. Schjelderup (2000), Corporate tax systems and cross country profit shifting, Oxford Economic Papers, 52, 306-325.

  13. Havraneka, T., R. Horvath, Z. Irsovab, and M. Rusnaka (2015), Cross-country heterogeneity in intertemporal substitution, Journal of International Economics, 96, 100–118.

  14. Hong, Q. and M. Smart (2010), In praise of tax havens: International tax planning and foreign direct investment, European Economic Review, 54, 82–95.

  15. Huizinga, H. and L. Laeven (2008), International profit shifting within multinationals: A multi-country perspective, Journal of Public Economics, 92, 1164–1182.

  16. Huizinga, H. and S.B. Nielsen (1997), Capital income and profit taxation with foreign ownership of firms, Journal of International Economics, 42, 149-165.

  17. Institute for Fiscal Studies (1991), Equity for Companies - A Corporation Tax for the 1990s, London.
    Paper not yet in RePEc: Add citation now
  18. Keuschnigg, C. (2006), Ein Zukunfts- und Wachstumsorientiertes Steuersystem für die Schweiz, Universität St. Gallen.
    Paper not yet in RePEc: Add citation now
  19. Mintz, J. and M. Smart (2003), Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada, Journal of Public Economics, 88, 1149-1168.
    Paper not yet in RePEc: Add citation now
  20. Mohler, L. and D. Müller (2012), Substitution Elasticities in Swiss Manufacturing, Report for the Swiss Federal Office of Energy (SFOE).
    Paper not yet in RePEc: Add citation now
  21. Mueller, T. (2004), Evaluating the Economic Effects of Income Security Reforms in Switzerland: An Integrated Microsimulation - Computable General Equilibrium Approach, University of Geneva, Geneva.

  22. OECD (1991), Taxing Profits in a Global Economy: Domestic and International Issues, OECD Publishing, Paris.
    Paper not yet in RePEc: Add citation now
  23. OECD (2013), Action Plan on Base Erosion and Profit Shifting, OECD Publishing, http://dx.doi.org/10.1787/9789264202719-en.
    Paper not yet in RePEc: Add citation now
  24. Pictet (2014), Performance of shares and bonds in Switzerland (1926-2014), Banque Pictet & Cie SA, Zurich.
    Paper not yet in RePEc: Add citation now
  25. Radulescu, D. and M. Stimmelmayr (2010), The impact of the 2008 German corporate tax reform: A dynamic CGE analysis, Economic Modelling, 27, 454–467.

  26. Schön, W. and K. Konrad (Eds.) (2012), Fundamentals of International Transfer Pricing in Law and Economics, MPI Studies in Tax Law and Public Finance, Springer, Berlin.
    Paper not yet in RePEc: Add citation now
  27. Stimmelmayr, M. (2007), Fundamental Capital Income Tax Reforms: Discussion and Simulation using ifoMOD, Mohr Siebeck, Tübingen.

Cocites

Documents in RePEc which have cited the same bibliography

  1. .

    Full description at Econpapers || Download paper

  2. Japan’s Corporate Income Tax: Facts, Issues and Reform Options. (2014). de Mooij, Ruud ; Saito, Ikuo.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2014/138.

    Full description at Econpapers || Download paper

  3. M&A and the Tax Benefits of Debt Financing. (2013). Scheuering, Uwe.
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79817.

    Full description at Econpapers || Download paper

  4. Dividend taxation, share repurchases and the equity trap. (2009). Södersten, Jan ; Lindhe, Tobias ; Sodersten, Jan.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2009_007.

    Full description at Econpapers || Download paper

  5. Entrepreneurship and the Theory of Taxation. (2009). Sanandaji, Tino ; Henrekson, Magnus.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:0732.

    Full description at Econpapers || Download paper

  6. Dividend Taxation, Share Repurchases and the Equity Trap. (2009). Södersten, Jan ; Lindhe, Tobias ; Sodersten, Jan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2652.

    Full description at Econpapers || Download paper

  7. Profit Taxation and Finance Constraints. (2009). Keuschnigg, Christian ; Ribi, Evelyn .
    In: Working Papers.
    RePEc:btx:wpaper:0916.

    Full description at Econpapers || Download paper

  8. Taxation and capital structure : evidence from a transition economy. (2008). Klapper, Leora.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:4753.

    Full description at Econpapers || Download paper

  9. Shifts in organizational form under a dual income tax system. (2008). Thoresen, Thor ; Alstadsæter, Annette ; Alstadsater, Annette.
    In: Discussion Papers.
    RePEc:ssb:dispap:529.

    Full description at Econpapers || Download paper

  10. Taxing Corporate Income. (2008). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14494.

    Full description at Econpapers || Download paper

  11. The Effect of Corporate Taxes on Investment and Entrepreneurship. (2008). Shleifer, Andrei ; Ramalho, Rita ; Djankov, Simeon ; Ganser, Tim ; McLiesh, Caralee .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13756.

    Full description at Econpapers || Download paper

  12. Measuring tax incentives for R&D. (2008). McKenzie, Kenneth.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:15:y:2008:i:5:p:563-581.

    Full description at Econpapers || Download paper

  13. Taxation and Capital Structure: evidence from a transition economy. (2008). Klapper, Leora.
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
    RePEc:hel:greese:16.

    Full description at Econpapers || Download paper

  14. The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach. (2008). Wamser, Georg.
    In: ifo Working Paper Series.
    RePEc:ces:ifowps:_62.

    Full description at Econpapers || Download paper

  15. Taxes and the Efficiency Costs of Capital Distortions. (2008). Weichenrieder, Alfons ; Klautke, Tina .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2431.

    Full description at Econpapers || Download paper

  16. Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition. (2008). Runkel, Marco ; Haufler, Andreas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2429.

    Full description at Econpapers || Download paper

  17. Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas.
    In: Working Papers.
    RePEc:btx:wpaper:0815.

    Full description at Econpapers || Download paper

  18. Assessing Enterprise Taxation and the Investment Climate in Pakistan. (2008). Alm, James ; Khan, Mir Ahmad .
    In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
    RePEc:ays:ispwps:paper0810.

    Full description at Econpapers || Download paper

  19. A growth oriented dual income tax. (2007). Keuschnigg, Christian ; Dietz, Martin.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:14:y:2007:i:2:p:191-221.

    Full description at Econpapers || Download paper

  20. The Political Economy of Entrepreneurship. (2007). Henrekson, Magnus.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:0716.

    Full description at Econpapers || Download paper

  21. The Credit Channel of Tax Policy. (2007). Strulik, Holger.
    In: Hannover Economic Papers (HEP).
    RePEc:han:dpaper:dp-368.

    Full description at Econpapers || Download paper

  22. Taxing Corporate Income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2139.

    Full description at Econpapers || Download paper

  23. The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Buttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:5462.

    Full description at Econpapers || Download paper

  24. Taxation and capital structure choice: evidence from a panel of German multinationals. (2006). Wamser, Georg ; Büttner, Thiess ; Buttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:5461.

    Full description at Econpapers || Download paper

  25. Optimal Taxation of Entrepreneurial Capital with Private Information. (2006). Albanesi, Stefania.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12419.

    Full description at Econpapers || Download paper

  26. Investment Taxes and Equity Returns. (2006). Sialm, Clemens.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12146.

    Full description at Econpapers || Download paper

  27. Vying for Foreign Direct Investment: A EU-type Model of Tax Competition. (2006). Sadka, Efraim ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11991.

    Full description at Econpapers || Download paper

  28. The Impact of Thin-Capitalization Rules on Multinationals Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Schreiber, Ulrich ; Overesch, Michael.
    In: Working Papers.
    RePEc:ifr:wpaper:2006-06.

    Full description at Econpapers || Download paper

  29. The Equity Trap, the Cost of Capital and the Firm´s Growth Path. (2006). Södersten, Jan ; Lindhe, Tobias ; Sodersten, Jan.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2006_019.

    Full description at Econpapers || Download paper

  30. How did the 2003 dividend tax cut affect stock prices?. (2006). Sharpe, Steven ; Amromin, Gene ; Harrison, Paul.
    In: Working Paper Series.
    RePEc:fip:fedhwp:wp-06-17.

    Full description at Econpapers || Download paper

  31. Optimal Taxation of Entrepreneurial Capital with Private Information. (2006). Albanesi, Stefania.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5647.

    Full description at Econpapers || Download paper

  32. Vying for Foreign Direct Investment: An EU-Type Model of Tax Competition. (2006). Sadka, Efraim ; Razin, Assaf.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5511.

    Full description at Econpapers || Download paper

  33. Documentation of CORTAX. (2006). Bettendorf, Leon.
    In: CPB Memorandum.
    RePEc:cpb:memodm:161.

    Full description at Econpapers || Download paper

  34. Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals. (2006). Wamser, Georg ; Büttner, Thiess ; Schreiber, Ulrich ; Overesch, Michael.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1841.

    Full description at Econpapers || Download paper

  35. The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Schreiber, Ulrich ; Overesch, Michael.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1817.

    Full description at Econpapers || Download paper

  36. The Equity Trap, the Cost of Capital and the Firm’s Growth Path. (2006). Södersten, Jan ; Lindhe, Tobias ; Sodersten, Jan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1801.

    Full description at Econpapers || Download paper

  37. Tax Changes and Asset Pricing: Time-Series Evidence. (2005). Sialm, Clemens.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11756.

    Full description at Econpapers || Download paper

  38. The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study. (2005). hassett, kevin ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11449.

    Full description at Econpapers || Download paper

  39. Corporate Tax Avoidance and Firm Value. (2005). Dharmapala, Dhammika ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11241.

    Full description at Econpapers || Download paper

  40. Corporate Taxation and Bilateral FDI with Threshold Barriers. (2005). Sadka, Efraim ; Rubinstein, Yona ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11196.

    Full description at Econpapers || Download paper

  41. Taxes, regulations, and the value of U.S. and U.K. corporations. (2005). McGrattan, Ellen.
    In: Staff Report.
    RePEc:fip:fedmsr:309.

    Full description at Econpapers || Download paper

  42. How did the 2003 dividend tax cut affect stock prices?. (2005). Sharpe, Steven ; Amromin, Gene ; Harrison, Paul.
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:2005-61.

    Full description at Econpapers || Download paper

  43. The taxation of equity, dividends, and stock prices. (2005). Kopcke, Richard W..
    In: Public Policy Discussion Paper.
    RePEc:fip:fedbpp:05-1.

    Full description at Econpapers || Download paper

  44. Corporate expenditures and pension contributions: evidence from UK company accounts. (2005). Bunn, Philip ; Trivedi, Kamakshya .
    In: Bank of England working papers.
    RePEc:boe:boeewp:276.

    Full description at Econpapers || Download paper

  45. Theft and Taxes. (2004). Zingales, Luigi ; Dyck, Isaac ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10978.

    Full description at Econpapers || Download paper

  46. Taxation and Corporate Payout Policy. (2004). Poterba, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10321.

    Full description at Econpapers || Download paper

  47. Taxes, Regulations, and the Value of U.S. and U.K. Corporations. (2004). McGrattan, Ellen.
    In: Levine's Bibliography.
    RePEc:cla:levrem:122247000000000715.

    Full description at Econpapers || Download paper

  48. Corporate capital structure in the United Kingdom: determinants and adjustment. (2004). Young, Garry ; Bunn, Philip.
    In: Bank of England working papers.
    RePEc:boe:boeewp:226.

    Full description at Econpapers || Download paper

  49. Taxation and Corporate Payout Policy. (2004). Poterba, James.
    In: American Economic Review.
    RePEc:aea:aecrev:v:94:y:2004:i:2:p:171-175.

    Full description at Econpapers || Download paper

  50. Fiscal Policy, Past and Present. (2003). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10023.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-26 17:43:17 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.