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Michael Overesch · Study
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Author
Michael Overesch
27 works
· latest 2021
· 4 institutions
cluster: provisional
ORCID 0000-0002-1531-0357
Works
27 shown
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*
Contemporary Accounting Research
·
2021
·
2 authors
96
citations
Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms
FinanzArchiv Public Finance Analysis
·
2019
·
2 authors
·
Open access
39
citations
Multinationals’ profit response to tax differentials: Effect size and shifting channels
Canadian Journal of Economics/Revue canadienne d économique
·
2017
·
2 authors
322
citations
Anti profit-shifting rules and foreign direct investment
International Tax and Public Finance
·
2017
·
3 authors
·
Open access
112
citations
The location of financial sector FDI: Tax and regulation policy
Journal of Banking & Finance
·
2017
·
3 authors
44
citations
Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance
SSRN Electronic Journal
·
2017
·
2 authors
·
preprint
·
Open access
45
citations
Profit shifting and tax response of multinational banks
Journal of Banking & Finance
·
2016
·
2 authors
·
Open access
72
citations
Restricted interest deductibility and multinationals’ use of internal debt finance
International Tax and Public Finance
·
2015
·
3 authors
23
citations
Capital structure choice and company taxation: A meta-study
Journal of Banking & Finance
·
2013
·
3 authors
192
citations
Bilateral internal debt financing and tax planning of multinational firms
Review of Quantitative Finance and Accounting
·
2013
·
2 authors
31
citations
Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels
SSRN Electronic Journal
·
2013
·
2 authors
·
preprint
·
Open access
96
citations
The impact of thin-capitalization rules on the capital structure of multinational firms
Journal of Public Economics
·
2012
·
4 authors
274
citations
Investment impact of tax loss treatment—empirical insights from a panel of multinationals
International Tax and Public Finance
·
2012
·
1 author
61
citations
Capital Structure Choice and Company Taxation: A Meta-Study
SSRN Electronic Journal
·
2012
·
3 authors
·
preprint
·
Open access
79
citations
The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal
Springer eBooks
·
2012
·
3 authors
·
chapter
37
citations
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks*
Scandinavian Journal of Economics
·
2011
·
2 authors
·
Open access
157
citations
RATE‐CUTTING TAX REFORMS AND CORPORATE TAX COMPETITION IN EUROPE
Economics and Politics
·
2010
·
3 authors
44
citations
The Impact of Personal and Corporate Taxation on Capital Structure Choices
FinanzArchiv Public Finance Analysis
·
2010
·
2 authors
·
Open access
48
citations
Taxation and capital structure choice—Evidence from a panel of German multinationals
Economics Letters
·
2009
·
4 authors
93
citations
Competition from Low‐wage Countries and the Decline of Corporate Tax Rates: Evidence from European Integration
World Economy
·
2009
·
2 authors
66
citations
Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI
World Economy
·
2009
·
2 authors
·
Open access
74
citations
The Effects of Multinationals' Profit Shifting Activities on Real Investments
National Tax Journal
·
2009
·
1 author
·
Open access
84
citations
Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment
Applied Economics
·
2008
·
2 authors
·
Open access
110
citations
Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data
SSRN Electronic Journal
·
2007
·
1 author
·
preprint
·
Open access
54
citations
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
SSRN Electronic Journal
·
2006
·
4 authors
·
preprint
·
Open access
68
citations
Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals
SSRN Electronic Journal
·
2006
·
4 authors
·
preprint
·
Open access
59
citations
The Effective Tax Burden of Companies in Europe
RePEc: Research Papers in Economics
·
2005
·
1 author
·
Open access
26
citations