Flexibility in income shifting under losses AO Hopland, P Lisowsky, M Mardan, D Schindler The Accounting Review 93 (3), 163-183, 2018 | 100* | 2018 |
Why countries differ in thin capitalization rules: The role of financial development M Mardan European Economic Review 91, 1-14, 2017 | 62* | 2017 |
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules A Haufler, M Mardan, D Schindler Journal of International Economics 114, 25-43, 2018 | 60* | 2018 |
Profit shifting and investment effects: The implications of zero-taxable profits M Koethenbuerger, M Mardan, M Stimmelmayr Journal of Public Economics 173, 96-112, 2019 | 40 | 2019 |
Tax competition between developed, emerging, and developing countries–Same same but different? M Mardan, M Stimmelmayr Journal of Development Economics 146, 102491, 2020 | 24* | 2020 |
Will destination-based taxes be fully exploited when available? An application to the US commodity tax system DR Agrawal, M Mardan Journal of Public Economics 169, 128-143, 2019 | 20 | 2019 |
Cross-border loss offset can fuel tax competition A Haufler, M Mardan Journal of Economic Behavior & Organization 106, 42-61, 2014 | 13 | 2014 |
Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment? M Mardan, M Stimmelmayr European Economic Review 102, 188-210, 2018 | 12 | 2018 |
Inflexibility in income shifting: Implications, detection and remedies A Hopland, M Mardan, P Lisowsky, D Schindler CESifo Working Paper, 2021 | 10* | 2021 |
Multi‐part tariffs and differentiated commodity taxation A D'Annunzio, M Mardan, A Russo The RAND Journal of Economics 51 (3), 786-804, 2020 | 4 | 2020 |
Tax systems and development M Mardan CESifo working paper, 2019 | 2* | 2019 |
So close and yet so far: The ability of mandatory disclosure rules to crack down on offshore tax evasion E Casi-Eberhard, M Mardan, RR Muddasani TRR, 2022 | 1 | 2022 |
Sensitivity versus Size: Implications for Tax Competition DR Agrawal, M Mardan Available at SSRN 4067872, 2022 | | 2022 |
Network Effects: Betwixt and Between M Mardan, MJ Tremblay CESifo Working Paper, 2022 | | 2022 |
Grenzüberschreitender Gewinnausgleich und Steuerwettbewerb M Mardan, M Stimmelmayr KOF Analysen 2019 (3), 95-104, 2019 | | 2019 |