Saskia Kohlhase

Biographic Data

ID9533695
NAMESaskia Kohlhase
GIVEN NAMESSaskia
FAMILY NAMEKohlhase
SIGNATUREKOHLHASE S
AFFILIATIONSErasmus University Rotterdam
ORCID0000-0002-7763-8446
VERIFIEDYes
TOTAL WORKS2
TOTAL CITATIONS0
WORKS AS AUTHOR2
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2020
LATEST PUBLICATION YEAR2023
H-INDEX0

  • International taxation and the organizational form of foreign direct investment

    Open AccessHarald J Amberger, Harald Amberger et al.ARTICLEJournal of International Business…2023

    We investigate the relation between international taxation and the organizational form of foreign direct investment (FDI). Using micro-level data on inbound FDI relations in Germany, we find that a higher tax burden on income earned in a corporate subsidiary increases the probability that a multinational corporation (MNC) conducts foreign investment through a non-corporate flow-through. This effect is economically meaningful and varies with the r…

  • The effect of a worldwide tax system on tax management of foreign subsidiaries

    Open AccessSaskia Kohlhase, Jochen PierkARTICLEJournal of International Business…2020

    Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreign subsidiaries. Using two quasi-natural experiments, we show that multinationals lower the effective tax rates in their …