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Year of publication
Subject
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Theorie 67 Theory 67 Multinationales Unternehmen 45 Transnational corporation 45 Steuerwettbewerb 27 Tax competition 27 Corporate taxation 26 Unternehmensbesteuerung 25 Transfer pricing 24 Verrechnungspreis 24 Optimal taxation 14 Optimale Besteuerung 14 Gewinnverlagerung 13 Income shifting 13 Market structure 12 Marktstruktur 12 Steuerpolitik 12 Tax policy 12 Corporate income tax 11 Körperschaftsteuer 11 Capital mobility 10 Kapitalmobilität 10 Sales tax 10 Steuerwirkung 10 Tax effects 10 Umsatzsteuer 10 Group taxation 9 Imperfect competition 9 Konzernbesteuerung 9 Steuervermeidung 9 Tax avoidance 9 Unvollkommener Wettbewerb 9 Capital income tax 8 Kapitalertragsteuer 8 Capital structure 7 Kapitalstruktur 7 Steuerharmonisierung 7 Tax harmonization 7 Auslandsinvestition 6 Außensteuerrecht 6
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Online availability
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Free 74 Undetermined 6
Type of publication
All
Book / Working Paper 99 Article 9
Subcategories
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Working paper 86 Article in journal 9
Language
All
English Undetermined 7
Author
All
Schjelderup, Guttorm McAleer, Michael 286 Fritsch, Michael 256 Audretsch, David B. 243 Minford, Patrick 241 Hayo, Bernd 197 Henrekson, Magnus 193 Wagner, Joachim 189 Caporale, Guglielmo Maria 171 Gupta, Rangan 151 Stulz, René M. 140 Acs, Zoltán J. 135 Chang, Chia-Lin 133 Frey, Bruno S. 133 Nijkamp, Peter 132 Chiarella, Carl 129 Foss, Nicolai J. 126 Sunstein, Cass R. 126 Meenagh, David 124 Arruñada, Benito 123 Dosi, Giovanni 121 Estrin, Saul 116 Kamihigashi, Takashi 116 Flaschel, Peter 115 Galí, Jordi 114 Casson, Mark 113 Budzinski, Oliver 110 Torgler, Benno 109 Canova, Fabio 103 Reed, W. Robert 103 Zhou, Peng 103 Bilgin, Mehmet Huseyin 102 Gil-Alaña, Luis A. 102 Görg, Holger 101 Van Reenen, John 101 Härdle, Wolfgang 99 Madlener, Reinhard 99 Salvanes, Kjell G. 99 Tillmann, Peter 99 White, Lawrence J. 99
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Institution
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Institutt for Samfunnsøkonomi <Bergen, Norwegen> 8 Fachbereich Wirtschaftswissenschaften, Universität Konstanz 2 Institut for Nationaløkonomi <Kopenhagen> 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Discussion paper / Department of Business and Management Science 34 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 20 Discussion paper / NHH, Department of Economics 18 Discussion papers / Norwegian School of Economics and Business Administration 5 International journal of the economics of business 5 CESifo working papers 3 International Journal of the Economics of Business 3 Working paper / Department of Economics, Copenhagen Business School 3 CoFE discussion papers 2 Working Paper Series of the Department of Economics, University of Konstanz 2 Working paper 2 Working paper series 2 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 2 Arbeidsnotat / Samfunns- og næringslivsforskning AS 1 Arbeidsnotat / Stiftelsen for Samfunns- og Næringslivsforskning 1 Discussion Papers in Economics 1 Economics discussion papers 1 International tax and public finance 1 NHH Dept. of Business and Management Science Discussion Paper 1 NHH Dept. of Economics Discussion Paper 1
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Source
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ECONIS (ZBW) 100 RePEc 3 Other ZBW resources 3 EconStor 2
Showing 1 - 10 of 94
 
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Taxation and multi-sided platforms : a review
Kind, Hans Jarle; Schjelderup, Guttorm - 2025
Persistent link: https://econbiz.de/10015466986
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Taxation and multi-sided platforms : a review
Kind, Hans Jarle; Schjelderup, Guttorm - 2024
Book / Working Paper
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Transfer pricing and investment : how OECD transfer pricing rules affect investment decisions
Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025
Persistent link: https://econbiz.de/10015473086
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Taxing one side hurts the other : DSTs, BEPS, and platform competition
Kind, Hans Jarle; Schindler, Dirk; Schjelderup, Guttorm - 2025
Digital Services Taxes (DSTs) and the OECD/G20 BEPS reforms are central pillars of current efforts to tax multinational digital platforms, yet their joint effects remain poorly understood. We develop a model of a platform that sells hardware to consumers and advertising to firms, with the two...
Persistent link: https://econbiz.de/10015551382
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Wealth taxation : the key to unlocking capital gains
Schjelderup, Guttorm; Zoutman, Floris T. - 2024
Persistent link: https://econbiz.de/10015080703
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Persistent link: https://econbiz.de/10014289157
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The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Book / Working Paper
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
Persistent link: https://econbiz.de/10013190823
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Persistent link: https://econbiz.de/10012816551
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Playing easy or playing hard to get : when and how to attract FDI
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2020
Persistent link: https://econbiz.de/10012265569
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Investor-state dispute settlement and multinational firm behavior
Schjelderup, Guttorm; Stähler, Frank - 2020
Persistent link: https://econbiz.de/10012265589
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Does a wealth tax discriminate against domestic investors?
Bjerksund, Petter; Schjelderup, Guttorm - 2019
Persistent link: https://econbiz.de/10012179582
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