create a website

Introducing a IP-Licence Box in Switzerland: Quantifying the Effects. (2015). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Chatagny, Florian.
In: EcoMod2015.
RePEc:ekd:008007:8663.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 7

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

    This document has not been cited yet.

References

References cited by this document

  1. Chatagny, F., Koethenbuerger, M. and M. Stimmelmayr (2014), Unternehmenssteuerreform III: Wirtschaftliche Effekte der Lizenzboxlösung, KOF Studien 3/2014, 1-9.
    Paper not yet in RePEc: Add citation now
  2. 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).
    Paper not yet in RePEc: Add citation now
  3. FDF, Swiss Federal Department of Finance, 2013, Massnahmen zur Stärkung der steuerlichen Wettbewerbsfähigkeit (Unternehmensteuerreform III). Given that the changes in the imputation system affects unincorporated capital gains as well, the tax burden for this type of capital gains increases from 9.7 to 12.81.
    Paper not yet in RePEc: Add citation now
  4. Huizinga, H. and L. Laeven (2008), International profit shifting within multinationals: A multi-country perspective, Journal of Public Economics, 92, 1164–1182.

  5. Institute for Fiscal Studies, 1991. Equity for Companies. A Corporation Tax for the 1990s. London
    Paper not yet in RePEc: Add citation now
  6. Keuschnigg, C. (2006) Ein Zukunfts- und Wachstumsorientiertes Steuersystem für die Schweiz, Universität St. Gallen.
    Paper not yet in RePEc: Add citation now
  7. OECD (1991): Taxing Profits in a Global Economy: Domestic and International Issues, OECD Publishing.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Tax Spillovers from US Corporate Income Tax Reform. (2018). Klemm, Alexander ; Matheson, Thornton ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/166.

    Full description at Econpapers || Download paper

  2. Would a CCCTB mitigate profit shifting?. (2016). Kimpel, Gerrit ; Keser, Claudia ; Oestreicher, Andreas.
    In: CIRANO Working Papers.
    RePEc:cir:cirwor:2016s-29.

    Full description at Econpapers || Download paper

  3. The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design. (2015). Wamser, Georg ; Egger, Peter.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:129:y:2015:i:c:p:77-91.

    Full description at Econpapers || Download paper

  4. The Taxation of Foreign Profits: a Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:1504.

    Full description at Econpapers || Download paper

  5. Knocking on Tax Haven’s Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald.
    In: Working Papers.
    RePEc:btx:wpaper:1501.

    Full description at Econpapers || Download paper

  6. TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES. (2013). Stähler, Frank ; Haufler, Andreas ; Stahler, Frank.
    In: International Economic Review.
    RePEc:wly:iecrev:v:54:y:2013:i:2:p:665-692.

    Full description at Econpapers || Download paper

  7. The Growth Effects of Tax Rates in the OECD. (2013). Sanz, Ismael ; Kneller, Richard ; Gemmell, Norman.
    In: Working Paper Series.
    RePEc:vuw:vuwcpf:2706.

    Full description at Econpapers || Download paper

  8. Globalisation, concentration and footloose firms: in search of the main cause of the declining labour share. (2012). Persyn, Damiaan ; Hutchinson, John.
    In: Review of World Economics (Weltwirtschaftliches Archiv).
    RePEc:spr:weltar:v:148:y:2012:i:1:p:17-43.

    Full description at Econpapers || Download paper

  9. Cross-border tax effects on affiliate investment—Evidence from European multinationals. (2012). Riedel, Nadine ; Becker, Johannes.
    In: European Economic Review.
    RePEc:eee:eecrev:v:56:y:2012:i:3:p:436-450.

    Full description at Econpapers || Download paper

  10. The Use of Tax Havens in Exemption Regimes. (2011). Schnitzer, Monika ; Hines, James ; Gumpert, Anna ; James R. Hines, Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:17644.

    Full description at Econpapers || Download paper

  11. Cross-Country Comparisons of Corporate Income Taxes. (2011). Shackelford, Douglas ; Markle, Kevin S..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:16839.

    Full description at Econpapers || Download paper

  12. Sorting into Outsourcing: Are Profits Taxed at a Gorillas Arms Length?. (2011). Langenmayr, Dominika ; Bauer, Christian.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:12312.

    Full description at Econpapers || Download paper

  13. Sorting into Outsourcing: Are Pro ts Taxed at a Gorillas Arms Length?. (2011). Langenmayr, Dominika ; Bauer, Christian.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:12311.

    Full description at Econpapers || Download paper

  14. Taxing multi-nationals under union wage bargaining. (2011). Riedel, Nadine.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:18:y:2011:i:4:p:399-421.

    Full description at Econpapers || Download paper

  15. Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias.. (2011). Barroso, Lourdes Jerez .
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2011:v:191:i:2:p:113-146..

    Full description at Econpapers || Download paper

  16. Market Perception of SOX Act in the Case of US Listed Banks. (2011). Vitezova, Martina .
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xiv:y:2011:i:4:p:155-170.

    Full description at Econpapers || Download paper

  17. Corporate taxes and the location of intellectual property. (2011). O'Connell, Martin ; Miller, Helen ; Griffith, Rachel.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:8424.

    Full description at Econpapers || Download paper

  18. Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction. (2011). Itaya, Jun-ichi ; Eggert, Wolfgang.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3437.

    Full description at Econpapers || Download paper

  19. Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine.
    In: Working Papers.
    RePEc:btx:wpaper:1106.

    Full description at Econpapers || Download paper

  20. Transfer Pricing as a Tax Compliance Risk. (2010). Winner, Hannes ; Pfaffermayr, Michael ; Jost, Sven.
    In: Working Papers in Economics.
    RePEc:ris:sbgwpe:2010_006.

    Full description at Econpapers || Download paper

  21. The Role of Headquarters Firms in Multinational Profit Shifting Strategies. (2010). Riedel, Nadine ; Dischinger, Matthias .
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:11352.

    Full description at Econpapers || Download paper

  22. Multinational Capital Structure and Tax Competition. (2010). Wrede, Matthias.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3041.

    Full description at Econpapers || Download paper

  23. The Role of Headquarters in Multinational Profit Shifting Strategies. (2010). Riedel, Nadine ; Dischinger, Matthias .
    In: Working Papers.
    RePEc:btx:wpaper:1003.

    Full description at Econpapers || Download paper

  24. Treasure Islands. (2010). Hines, James.
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:24:y:2010:i:4:p:103-26.

    Full description at Econpapers || Download paper

  25. Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan.
    In: Taxation Papers.
    RePEc:tax:taxpap:0015.

    Full description at Econpapers || Download paper

  26. Income Misattribution under Formula Apportionment. (2009). Hines, James ; James R. Hines, Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15185.

    Full description at Econpapers || Download paper

  27. Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes. (2009). Stähler, Frank ; Haufler, Andreas ; Stahler, Frank.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:11120.

    Full description at Econpapers || Download paper

  28. Theres No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries. (2009). Riedel, Nadine ; Dischinger, Matthias .
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:10976.

    Full description at Econpapers || Download paper

  29. Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey. (2009). Jost, Sven.
    In: Working Papers.
    RePEc:inn:wpaper:2009-21.

    Full description at Econpapers || Download paper

  30. Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2879.

    Full description at Econpapers || Download paper

  31. Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes. (2009). Stähler, Frank ; Haufler, Andreas ; Stahler, Frank.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2867.

    Full description at Econpapers || Download paper

  32. Theres no Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries. (2009). Riedel, Nadine ; Dischinger, Matthias .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2866.

    Full description at Econpapers || Download paper

  33. Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom .
    In: Working Papers.
    RePEc:btx:wpaper:0931.

    Full description at Econpapers || Download paper

  34. There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries. (2009). Riedel, Nadine ; Dischinger, Matthias .
    In: Working Papers.
    RePEc:btx:wpaper:0923.

    Full description at Econpapers || Download paper

  35. Profit Shifting and Measured Productivity of Multinational Firms. (2009). Mokkas, Socrates ; Maffini, Giorgia.
    In: Working Papers.
    RePEc:btx:wpaper:0920.

    Full description at Econpapers || Download paper

  36. Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess.
    In: Working Papers.
    RePEc:btx:wpaper:0918.

    Full description at Econpapers || Download paper

  37. The Distorting Arm’s Length Principle. (2009). Keuschnigg, Christian ; Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0910.

    Full description at Econpapers || Download paper

  38. Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data. (2008). Dwenger, Nadja ; Steiner, Viktor.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:57.

    Full description at Econpapers || Download paper

  39. Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications. (2008). Charles E. McLure, Jr., .
    In: NBER Chapters.
    RePEc:nbr:nberch:2361.

    Full description at Econpapers || Download paper

  40. Corporate Taxes and the Location of Intangible Assets Within Multinational Firms. (2008). Riedel, Nadine ; Dischinger, Matthias .
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:5294.

    Full description at Econpapers || Download paper

  41. Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms. (2008). Riedel, Nadine ; Dischinger, Matthias .
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:4450.

    Full description at Econpapers || Download paper

  42. Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data. (2008). Dwenger, Nadja ; Steiner, Viktor.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp829.

    Full description at Econpapers || Download paper

  43. Corporate Income Tax and Economic Distortions. (2008). Nicodème, Gaëtan ; Gaetan J. A. Nicodeme, .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2477.

    Full description at Econpapers || Download paper

  44. Transfer-pricing and Measured Productivity of Multinational Firms. (2008). Mokkas, Socrates ; Maffini, Giorgia.
    In: Working Papers.
    RePEc:btx:wpaper:0817.

    Full description at Econpapers || Download paper

  45. Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals. (2008). Riedel, Nadine ; Becker, Johannes.
    In: Working Papers.
    RePEc:btx:wpaper:0816.

    Full description at Econpapers || Download paper

  46. Ausmaß der Gewinnverlagerung multinationaler Unternehmen – empirische Evidenz und Implikationen für die deutsche Steuerpolitik. (2008). Heckemeyer, Jost ; Spengel, Christoph.
    In: Perspektiven der Wirtschaftspolitik.
    RePEc:bla:perwir:v:9:y:2008:i:1:p:37-61.

    Full description at Econpapers || Download paper

  47. Tax revenues in the European Union: Recent trends and challenges ahead. (2007). Nicodème, Gaëtan ; Carone, Giuseppe ; Schmidt, Jan.
    In: MPRA Paper.
    RePEc:pra:mprapa:3996.

    Full description at Econpapers || Download paper

  48. Returns on FDI: Does the U.S. Really Do Better?. (2007). Chodorow-Reich, Gabriel ; Bosworth, Barry ; Collins, Susan M..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13313.

    Full description at Econpapers || Download paper

  49. The Increased Revenue from Finnish Corporate Income Tax in the 1990s. (2007). Kosonen, Tuomas.
    In: Discussion Papers.
    RePEc:fer:dpaper:421.

    Full description at Econpapers || Download paper

  50. Exports Versus Horizontal Foreign Direct Investment with Profit Shifting. (2007). Peralta, Susana ; Amerighi, Oscar.
    In: Working Papers.
    RePEc:bol:bodewp:604.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-22 05:04:18 || 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.