ifo Media Center

Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes

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Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?

Is it just Luring Reported Profit? The Case of European Patent Boxes

Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits

Taxation and the Multinational Firm

Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment

The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies

The Efficiency Costs of Dividend Taxation with Managerial Firms

Introducing an IP Licence Box in Switzerland: Quantifying the Effects

Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered

Corporate Deductibility Provisions and Managerial Incentives

Taxing Multinationals in the Presence of Internal Capital Markets

Corporate Taxation and Corporate Governance

Wage Inequality in Germany: Disentangling Demand and Supply Effects

The Welfare Loss from Differential Taxation of Sectors in Germany

ACE vs. CBIT: Which is Better for Investment and Welfare?

Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors

Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare