MiDi-based research publications

External research publications


2019

  • Eppinger, Peter (2019): Service offshoring and firm employment, Journal of International Economics, 117: 209-228.

2018

  • Conteduca, Francesco P. and Kazakova, Ekaterina (2018): Serving Abroad: Export, M&A, and Greenfield Investment, University of Bonn and University of Mannheim, CRC TR 224 Discussion Paper Series (008/2018).
  • Fisch, Jan Hendrik and Schmeißer, Björn (2018): Using and Disposing of Joint Venture Partners to Reap the Benefits of Multinationality, Academy of Management Proceedings, volume 2018 (no. 1).
  • Gumpert, Anna (2015): The organization of knowledge in multinational firms, Journal of the European Economic Association, jvx054.
  • Harendt, Christoph (2018): Tax Influence on Financial Structures of M&As, ZEW Discussion Paper (No. 18-004).
  • Koch, Nicolas and Basse Mama, Houdou (2016): European Climate Policy and Industrial Relocation: Evidence from German Multinational Firms, Working Paper available at SSRN Electronic Journal.

2017

  • Amberger, Harald and Kohlhase, Saskia (2017): The Effect of International Taxation on Organizational Form Choices: Evidence from Group Structures of Multinationals, WU Interna-tional Taxation Research Paper Series (02/2017), Working Paper available at SSRN Electronic Journal.
  • Couttenier, Mathieu and Toubal, Farid (2017): Corruption for sales, Journal of Comparative Economics, volume 45 (1), pp. 56-66.
  • Hebous, Shafik and Ruf, Martin (2017): Evaluating the effects of ACE systems on multinational debt financing and investment, Journal of Public Economics, volume 156, pp. 131-149.
  • Merz, Julia; Overesch, Michael and Wamser, Georg: The location of financial sector FDI: Tax and regulation policy, Journal of Banking & Finance, volume 78, pp.14-26.
  • Tintelnot, Felix (2017): Global production with export platforms, The Quarterly Journal of Economics, volume 132 (1), pp. 157-209.

2016

  • Gumpert, Anna; Hines Jr., James R. and Schnitzer, Monika (2016): Multinational Firms and Tax Havens, The Review of Economics and Statistics, volume 98 (4), pp. 713–727.

2015

  • Bialek, Sylwia and Weichenrieder, Alfons J. (2015): Environmental Regulation and Foreign Direct Investment: The Role of Mode of Entry, CESifo DICE Report 4/2015, pp. 41-47.
  • Hebous, Shafik and Niels Johannesen (2015): At Your Service! The Role of Tax Havens in International Trade with Services, CESifo Working Paper Series No. 5414.
  • Merz, Julia; Overesch, Michael and Wamser, Georg: Tax vs. Regulation Policy and the Location of Financial Sector FDI, CESifo Working Paper Series No. 5500.

2013

  • D. Dreßler und M. Overesch (2013), Investment Impact of Tax Loss Treatment – Empirical Insights from a Panel of Multinationals, International Tax and Public Finance, Vol. 20(3), 513-543
  • G. Wamser (2013), The Impact of Thin-capitalization Rules on External Debt Usage – A Propensity Score Matching Approach, Oxford Bulletin of Economics and Statistics (formerly: Bulletin of the Institut of Economics and Statistics (Oxford University)), Vol. 76(4), 1-18
  • T. Büttner and Wamser, G. (2013) Internal Debt and Multinational Profit Shifting: Empirical Evidence from Firm-Level Panel Data, National Tax Journal Vol. 66(1), 63-96
  • M. Overesch and Wamser, G. (2013), Bilateral Internal Debt Financing and Tax Planning of Muiltinational Firms, Review of Quantitative Finance and Accounting Vol. 42, 191-209

2012

  • Büttner, Thiess, Michael Overesch, Ulrich Schreiber und Georg Wamser (2012): The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms, Journal of Public Economics, zur Veröffentlichung angenommen.
  • Fisch, J.H. (2012): Information Costs and Internationalization Performance. Global Strategy Journal, Vol. 2, Issue 4, pp. 296-312.
  • Ruf/Weichenrieder: The taxation of passive foreign investment – Lessons from German experience, Canadian Journal of Economics Vol. 45 No. 4, 2012, pp. 1504-1528.

2011

  • Büttner, Thiess, Michael Overesch, und Georg Wamser (2011): Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance, Finanzarchiv, 67, S. 103-122.
  • Büttner, Thiess, Michael Overesch, Ulrich Schreiber und Georg Wamser (2011): Corporation Taxes and the Debt Policy of Multinational Firms - Evidence for German Multinationals, Zeitschrift für Betriebswirtschaft, 81, S. 1325-1339.
  • Fisch, J H (2011): Real call options to enlarge foreign subsidiaries – The moderating effect of irreversibility on the influence of economic volatility and political instability on subsequent FDI, Journal of World Business, pp. 517-526.
  • isch, Jan H. and Zschoche, Miriam (2011): Do firms benefit from multinationality through production shifting?, Journal of International Management, volume 17 (2), pp. 143-149.
  • Fisch, J H and M Zschoche (2011): The effects of liabilities of foreignness, economies of scale, and multinationality on firm performance – An information cost view, Schmalenbach Business Review, conditionally accepted.
  • Fisch, J H and M Zschoche (2011): The effect of operational flexibility on decisions to withdraw from foreign production locations, International Business Review, revise and resubmit.
  • Fisch, J H and M Zschoche (2011): The role of operational flexibility in the expansion of international production networks, Strategic Management Journal, revise and resubmit.
  • Fuest, Clemens; Hebous, Shafik and Riedel, Nadine (2011): International profit shifting and multinational firms in developing economies, Economics Letters, 113 (2), pp. 135-138.
  • Hebous/Ruf/Weichenrieder: The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield investments, National Tax Journal 64, 2011, S. 817- 838.

2010

  • Arndt, Christian; Buch, Claudia M. and Schnitzer, Monika E. (2010): FDI and domestic investment: an industry-level view, The BE Journal of Economic Analysis & Policy, 10 (1).
  • Bellak, Christian and Markus Leibrecht (2010): Does lowering dividend tax rates increase dividends repatriated? Evidence of intrafirm cross-border dividend repatriation policies by German multinational enterprises., FinanzArchiv: Public Finance Analysis, volumen 66 (4), pp. 350-383.
  • Buch, C.M., I. Kesternich, A. Lipponer, and M. Schnitzer (2010): Finanzierungsbedingungen und Internationalisierung von Unternehmen, Ökonomenstimme.
  • Buch, C and A Lipponer (2010), Volatile Multinationals? Evidence from the Labor Demand of German Firms, Labour Economics, 17(2), 345-353.
  • Büttner, T, M Overesch, U Schreiber and G Wamser (2010): Corporation Taxes and the Debt Policy of Multinational Firms – Evidence from German Multinationals, Working Paper.
  • Büttner, T, M Overesch and G Wamser (2010): Tax Status and Tax Response Heterogeneity of Multinationals’ Dept Finance, Working Paper.
  • Dressler, D and M Overesch (2010): Investment Impact of Tax Loss Treatment, ZEW Discussion Paper, No 10-97.
  • Hebous S, A J Weichenrieder, (2010): Debt financing and sharp currency depreciations: wholly versus partially-owned multinational affiliates, Review of World Economics, 146, 281-302.
  • Kelle, M and J Kleinert (2010): German Firms in Service Trade, Applied Economics Quarterly, 56(1).
  • Mintz J M, A J Weichenrieder (2010): The indirect side of direct investment Multinational company finance and taxation, MIT Press, Cambridge.
  • Overesch, M and G Wamser (2010): Corporate Tax Planning and Thin-Capitalzation Rules: Evidence from a Quasi-Experiment, Applied Economics, 42, 563-573.
  • Overesch, M and U Schreiber (2010): International Profit Shifting, and Investment Decisions, Zeitschrift für Betriebswirtschaft, Special Issue, 2, 23-47.
  • Overesch, M and G Wamser (2010): Bilateral Internal Debt Financing, Tax Planning, and the Effectiveness of Anti-Tax Avoidance Rules, Working Paper.
  • Shafik, Hebous ; Ruf, Martin ; Weichenrieder, Alfons J. (2010): The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments, National Tax Journal, volume 64 (3), pp. 817-838.
  • Ruf, M (2010): Holding als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital, Zeitschrift für betriebswirtschaftliche Forschung, 62(12), 883-910.

2009

  • Becker, S, P Egger and V Merlo (2009), How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany, CESifo Working Paper No. 2517.
  • Buch, C and F Toubal (2009), The Long Shadow of the Berlin Wall, Journal of Macroeconomics, 31(3), 409-422.
  • Büttner, T, M Overesch, U Schreiber and G Wamser (2009), Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals, Economics Letters, 105, 309-311.
  • Büttner, T and G Wamser (2009), Intercompany Loans and Profit Shifting – Evidence from Company-Level Data, Oxford Universitys Centre for Business Taxation, Working Paper.
  • Overesch, M (2009), The Effects of Multinationals’ Profit Shifting Activities on Real Investments, National Tax Journal, 62, 5-22.
  • Overesch, M and G Wamser (2009), Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI, The World Economy, 32, 1657-1684.
  • Overesch, M (2009), Besteuerung und Entscheidungen von grenzüberschreitend tätigen Unternehmen – Eine empirische Steuerwirkungsanalyse, Inaugural-Dissertation, Universität Mannheim.
  • Overesch, M and G Wamser (2009), The Effects of Company Taxation in EU Accession Countries on German Multinationals, Economics of Transition, 18, 429-457.
  • Ruf, M (2009), Why is the Response of Multinationals’ Capital Structure Choice to Tax Incentives That Low? Some Possible Explanations, Working Paper.
  • Ruf, M and A Weichenrieder (2009), The Taxation of Passive Foreign Investment: Lessons from German Experience, CESifo-Working Paper.
  • Spies, J (2009), Network and Border Effects: Where Do Foreign Multinationals Locate in Germany?, IAW Discussionspaper, 47.
  • Wamser, G (2009), Essays on Behavioral Responses of Multinational Enterprises to International Taxation, Inaugural-Dissertation, Ludwig-Maximilians-Universität München.
  • Wamser, Georg and Büttner, Thiess (2009): “The impact of nonprofit taxes on foreign direct investment: Evidence from German multinationals”, International Tax and Public Finance, volume 16 (3), pp. 298-320.
  • Weichenrieder, Alfons J. (2009): “Profit shifting in the EU: Evidence from Germany”, International tax and public finance, volume 16 (3), pp. 281-297.

2008

  • Becker, Sascha O. and Muendler, Marc-Andreas (2008): “The effect of FDI on job security”, The BE Journal of Economic Analysis & Policy, volume 8 (1).
  • Buch, Claudia M. and Kleinert, Jörn (2008): "Exchange rates and FDI: goods versus capital market frictions", World Economy, volume 31 (9), pp. 1185-1207.
  • Fisch, Jan Hendrik (2008): “Internalization and internationalization under competing real options”, Journal of International Management, volume 14 (2), pp. 108-123.
  • Fisch, Jan Hendrik (2008): “Investment in new foreign subsidiaries under receding perception of uncertainty", Journal of International Business Studies, volume 39 (3), pp. 370-386.
  • Jaeckle, R and G Wamser (2008), Going Multinational: What are the Effects on Home Market Performance?, German Economic Review.
  • Kesternich I and M Schnitzer (2008), Who is afraid of political risk? Multinational firms and their choice of capital structure, CEPR Discussion Paper, No. 02/2009.
  • Mündler, M and S Becker (2008), Margins of Multinational Labor Substitution, American Economic Review, 100(5), 1999-2030.
  • Mündler, M and S Becker (2008), The Effect of FDI on Job Separation, The B.E. Journal of Economic Analysis and Policy, 8(1), 8.
  • Mündler, M and S Becker (2008), Job Creation Abroad and Worker Retention at Home, in: S Bender, J Lane, K Shaw, F Andersson and T von Wachter (eds.), The Analysis of Firms and Employees: Quantitative and Qualitative Approaches, NBER, University of Chicago Press, 10, 309-344.
  • Overesch, Michael and Wamser, Georg: “Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment”, Applied Economics, volume 42 (5), pp. 563-573.
  • Ruf, M (2008), How Can Firms choose their Leverage? – Tax Planning for Implementing Tax Induced Debt Finance, SSRN Working Paper.
  • Wamser, G (2008), The Impact of Thin-Capitalization Rules on external Debt Usage – A Propensity Score Matching Approach, ifo Working Paper No. 62.
  • Weichenrieder, A J and H Windischbauer (2008), Thin-capitalization rules and company responses: Experience from German legislation, CESifo Working Paper 2456, November 2008.
  • Weichenrieder, J and J M Mintz (2008), What determines the use of holding companies and ownership chains?, Discussion Paper Oxford University Centre for Business Taxation, WP08/03.

2007

  • Becker, S. O., K. Ekholm, and M.-A. Muendler. 2007. Offshoring and the Onshore Composition of Occupations, Tasks and Skills, University of California, San Diego, unpublished manuscript.
  • Becker, Sascha O. and Muendler, Marc-Andreas (2008): “Job Creation Abroad and Worker Retention at Home”, in The Analysis of Firms and Employees: Quantitative and Qualitative Ap-proaches, ed. by Bender, Stefan and Lane Julia, NBER Conference Report Series, pp. 309-344.
  • Buch, C.M., and A. Lipponer. (2007). FDI versus exports: Evidence from German banks. Journal of Banking and Finance 31, 805-826.
  • Buch, C.M., and F. Toubal. 2007. Openness and Growth: The Long Shadow of the Berlin Wall. Institute for Applied Economic Research Tübingen (IAW). Discussion Paper 31
  • Buch, C.M., Schnitzer, M., and C. Arndt. 2007. FDI and Domestic Investment: An Industry-Level View. CEPR Discussion Paper No. 6464 and SFB Discussion Paper 212.
  • Büttner, Th., and M. Ruf. 2007. Tax Incentives and the location of FDI: Evidence from a panel of German multinationals, in: International Tax and Public Finance 14 (2), 151-164.
  • Buettner, Thiess, and G. Wamser. 2007. Intercompany Loans and Profit Shifting – Evidence from Company-Level Data, CESifo Working Paper Nr. 1959.
  • Gersl, A., and M. Hlavacek. 2007. Foreign direct investment, corporate finance, and the life cycle of investment. Czech Journal of Economics and Finance 9-10/2007, 448-464.
  • Gersl, A., and M. Hlavacek. 2007. Foreign direct investment and the Czech corporate sector: potential risks to financial stability. Financial Stability Report 2006, Czech National Bank, 80-88.
  • Kesternich, I., and M. Schnitzer. 2007. Who is Afraid of Political Risk? Multinational Firms and their Choice of Capital Structure, CEPR Discussion Paper 6468 and SFB Discussion Paper 213.
  • Overesch, M. 2007. The Effects of Multinationals' Profit Shifting Activities on Real Investments, ZEW Discussion Paper No. 07-071.

2006

  • Buch, C.M., and A. Lipponer. 2006. Clustering or Competition? The Foreign Investment Behaviour of German Banks. International Journal of Central Banking 2 (2), 135-168.
  • Buch, C.M., Kleinert, J., and F. Toubal. 2006. Where Enterprises Lead, People Follow? Links Between Migration and German FDI. European Economic Review 50 (8), 2017-2036
  • Buch, C.M., and J. Kleinert. 2006. Who Goes East? The Impact of Enlargement on the Patterns of German FDI. Institute for Applied Economic Research Tübingen (IAW). Discussion Paper 24
  • Buch, C.M., and J. Kleinert. 2006. Exchange Rates and FDI: Firm-Specific Assets versus Imperfect Capital Markets
  • Büttner, T., Overesch, M., Schreiber, U., and G. Wamser. 2006. Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals, CESifo Working Paper 1841
  • Büttner, T., and Ruf, M. 2006. Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals. International Tax and Public Finance.
  • Jäckle, R. 2006. The Impact of FDI on the Skill Structure in German manufacturing, Applied Economics Quarterly Supplement.
  • Muendler, M.-A., and S. O. Becker. 2006. “Margins of Multinational Labor Substitution,” CESifo Working Paper, 1713.
  • Overesch, M. 2006. Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data, ZEW Discussion Paper No. 06-084.
  • Ramb, Empirische Analysen zur Unternehmensbesteuerung (Empirical analyisis on corporate taxation), Dissertation, Goethe Universität Frankfurt, 2006.

2005

  • Becker, S. 2005. Home Labor Market Effects of Outward Foreign Direct Investment, Applied Economics Quarterly Supplement.
  • Becker, S. O., K. Ekholm, R. Jäckle, and M.-A. Muendler. 2005. Location Choice and Employment Decisions: A Comparison of German and Swedish Multinationals, Review of World Economics, 141(4), 693–731.

  • Becker, S. O., R. Jäckle, and M.-A. Muendler. 2005. Kehren deutsche Firmen ihrer Heimat den Rücken? Ausländische Direktinvestitionen deutscher Unternehmen, Ifo Schnelldienst, 58 (1), 23–33.

  • Borrmann, C., R. Jungnickel und D. Keller. 2005. Does FDI in Central and Eastern Europe Weaken Germany's Position as a Business Location? Applied Economics Quarterly Supplement, 56, 123-149
  • Buch, C.M., and A. Lipponer. 2005. Business Cycles and FDI: Evidence from German Sectoral Data. Weltwirtschaftliches Archiv 141 (4), 732-759.
  • Buch, C.M., Lipponer, A., Kleinert, J., and F. Toubal. 2005. Determinants and Effects of Foreign Direct Investment: Evidence from German Firm-Level Data. Economic Policy 20 (41), 52-110

  • Fuest, C., T. Hemmelgarn, and F. Ramb. 2005. Wirkungen einer EU-weiten Verlustverrechnung auf das Steueraufkommen. Wirtschaftsdienst, Vol. 6, 365-369.

  • Fuest, C., T. Hemmelgarn, and F. Ramb. 2005. The Tax Revenue Implications of Marks & Spencer for Germany. Tax Notes International, May 30, 763-767.
  • Mintz, J., and A.J. Weichenrieder. 2005. Taxes and the financial structure of German outbound FDI. CESifo Working Paper 1612.
  • Ramb, F., and A.J. Weichenrieder. 2005. Taxes and the financial structure of German inbound FDI. Review of World Economics (Weltwirtschaftliches Archiv) 141, 670-692.
  • Ramb/Weichenrieder, "Taxes and the financial structure of German inbound FDI" (mit Fred Ramb), Review of World Economics (Weltwirtschaftliches Archiv) 141, 2005, S. 670-692.

2004

  • Borrmann, C., R. Jungnickel und D. Keller. 2004. Strukturwandel und Dynamik deutscher Direktinvestitionen. Wirtschaftsdienst 10, 658-664.