Michael Stimmelmayr
Biographic Data
| ID | 5737252 |
|---|---|
| NAME | Michael Stimmelmayr |
| GIVEN NAMES | Michael |
| FAMILY NAME | Stimmelmayr |
| SIGNATURE | STIMMELMAYR M |
| AFFILIATIONS | University of Bath |
| ORCID | 0000-0002-1496-1203 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 5 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2007 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Income Taxes and the Residential Mobility of Top Income Earners
We provide quasi-experimental evidence on the income tax-induced residential mobility of foreign high-income households living in Switzerland by exploiting the differential tax treatment of UK and US households. While the two groups are similar in terms of non-tax sorting preferences, US households are effectively insulated from Swiss income taxation due to the US world-wide income tax system. Thus, they provide the control group for the UK house…
Tax competition between developed, emerging, and developing countries – Same same but different
Investors' Portfolio Choice and Tax Reforms
The paper provides a comprehensive assessment of the growth and welfare effects of the 2008 German corporate tax reform, which entails a shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general-equilibrium model with integrated capital markets, the results indicate a faint growth stimulus of the reform and a negative effect on domestic welfare. In fact, the reform increased the double ta…
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen
Auf der Grundlage einer systematischen Analyse der Besteuerung von Kapitaleinkommen wird die Entwicklung zentraler Parameter des deutschen Steuersystems unter Berücksichtigung der beiden großen Unternehmenssteuerreformen 2001 und 2008 nachvollzogen. Die Effekte der daraus resultierenden steuerlichen Verzerrungen werden anhand von Alternativszenarien quantifiziert, welche die Steuerreformen sowie die hypothetische Einführung eines optimalen Steuer…
Fundamental Capital Income Tax Reforms
The present German tax system is complicated, non-transparent and does not follow any theoretical model of taxation in a consistent way. Moreover, in the light of international tax competition, German tax rates are too high and thus scare away economic activity. Therefore, a fundamental tax reform is imperatively required in Germany. Michael Stimmelmayr analyzes the outcome and especially the efficiency gains of capital income tax reforms which i…
No prominent works on this page.
Fundamental Capital Income Tax Reforms
The present German tax system is complicated, non-transparent and does not follow any theoretical model of taxation in a consistent way. Moreover, in the light of international tax competition, German tax rates are too high and thus scare away economic activity. Therefore, a fundamental tax reform is imperatively required in Germany. Michael Stimmelmayr analyzes the outcome and especially the efficiency gains of capital income tax reforms which i…
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen
Auf der Grundlage einer systematischen Analyse der Besteuerung von Kapitaleinkommen wird die Entwicklung zentraler Parameter des deutschen Steuersystems unter Berücksichtigung der beiden großen Unternehmenssteuerreformen 2001 und 2008 nachvollzogen. Die Effekte der daraus resultierenden steuerlichen Verzerrungen werden anhand von Alternativszenarien quantifiziert, welche die Steuerreformen sowie die hypothetische Einführung eines optimalen Steuer…
Investors' Portfolio Choice and Tax Reforms
The paper provides a comprehensive assessment of the growth and welfare effects of the 2008 German corporate tax reform, which entails a shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general-equilibrium model with integrated capital markets, the results indicate a faint growth stimulus of the reform and a negative effect on domestic welfare. In fact, the reform increased the double ta…
Tax competition between developed, emerging, and developing countries – Same same but different
Income Taxes and the Residential Mobility of Top Income Earners
We provide quasi-experimental evidence on the income tax-induced residential mobility of foreign high-income households living in Switzerland by exploiting the differential tax treatment of UK and US households. While the two groups are similar in terms of non-tax sorting preferences, US households are effectively insulated from Swiss income taxation due to the US world-wide income tax system. Thus, they provide the control group for the UK house…
Corporate Taxation and Avoidance (4 works) · Economics (3 works) · Public economics (3 works) · Tax reform (3 works) · Corporate Tax (2 works) · Economic Growth, Economic Development (2 works) · Fiscal Policy and Economic Growth (2 works) · German Economic Analysis & Policies (2 works) · Indirect tax (2 works) · International taxation (2 works)