prof.dr. (Dirk) DS Schindler

All publications (21)

• Article (19)

  • J. Møen, D.S. Schindler, G. Schjelderup & J. Tropina Bakke (2019). International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt. International Journal of the Economics of Business, 26 (3), 431-465. doi: 10.1080/13571516.2019.1599189
  • A. Haufler, M. Mardan & D.S. Schindler (2018). Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules. Journal of International Economics, 114, 25-43. doi: 10.1016/j.jinteco.2018.04.007
  • A.O. Hopland, P. Lisowsky, M. Mardan & D.S. Schindler (2018). Flexibility in Income Shifting under Losses. The Accounting Review, 93 (3), 163-183. doi: 10.2308/accr-51907
  • S. Juranek, D.S. Schindler & G. Schjelderup (2018). Transfer pricing regulation and taxation of royalty payments. Journal of Public Economic Theory, 20 (1), 67-84. doi: 10.1111/jpet.12260
  • T.A. Gresik, D.S. Schindler & G. Schjelderup (2017). Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? Journal of Public Economics, 152, 68-78. doi: 10.1016/j.jpubeco.2017.06.001
  • K.R. Brekke, A.J.G. Pires, D.S. Schindler & G. Schjelderup (2017). Capital taxation and imperfect competition: ACE vs. CBIT. Journal of Public Economics, 147, 1-15. doi: 10.1016/j.jpubeco.2016.12.010
  • D.S. Schindler & G. Schjelderup (2016). Multinationals and Income Shifting by Debt. International Journal of the Economics of Business, 23 (3), 263-286.
  • M. Ruf & D.S. Schindler (2015). Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches. Nordic Tax Journal, 2015:1, 17-33.
  • D.S. Schindler & H. Yang (2013). Catalysts for social insurance: education subsidies versus physical capital taxation. International Tax and Public Finance, 22, 274-310.
  • D.S. Schindler & G. Schjelderup (2012). Debt shifting and ownership structure. European Economic Review, 56 (4), 635-647.
  • B. Jacobs & D.S. Schindler (2012). On the Desirability of Taxing Capital Income in Optimal Social Insurance. Journal of Public Economics, 96, 853-868.
  • B. Jacobs, D.S. Schindler & H. Yang (2012). Optimal Taxation of Risky Human Capital. The Scandinavian Journal of Economics, 114 (3), 908-931.
  • D.S. Schindler (2011). Tuition Fees and the Dual Income Tax – The Optimality of the Nordic Income Tax System Reconsidered. German Economic Review, 12, 59-84.
  • D.S. Schindler & G. Schjelderup (2010). Profit Shifting in Two-Sided Markets. International Journal of the Economics of Business, 17 (3), 373-383.
  • D.S. Schindler & G. Schjelderup (2009). Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior. Journal of Public Economic Theory, 11 (4), 599-621.
  • D.S. Schindler (2008). Taxing Risky Capital Income – A Commodity Taxation Approach. Finanzarchiv, 64, 311-333.
  • B. Genser & D.S. Schindler (2007). Dual Income Taxation as a Stepping-stone Towards a European Corporate Income Tax. Intereconomics, 42, 132-138.
  • D.S. Schindler (2004). Taxing Nothing - Tax Arbitrage and the Vanishing Tax Revenue of Capital Income Taxation. Journal of Economics, 82, 25-47.
  • M. Kifmann & D.S. Schindler (2000). Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System. Finanzarchiv, 57, 261-283.

• Book / Monograph / Book editorial (1)

  • D.S. Schindler (2006). Optimale Besteuerung riskanter Einkünfte (Beiträge zur Finanzwissenschaft, 20). Tübingen: Mohr Siebeck

• Part of book - Chapter (1)

  • D.S. Schindler & H. Vrijburg (2020). Hervorm de vpb door beperking van de renteaftrek. In S. Cnossen & B. Jacobs (Eds.), Ontwerp voor een beter belastingstelsel (pp. 118-134). Amsterdam: ESB

Ancillary activities (1)

Teaching (3)

Present position