All previous publications of Dr. Martin Simmler
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Lockwood B, Simmler M, Tam E (2021) Business rates and the high street, Oxford University Centre for Business Taxation, Blog [online]. Oxford: Centre for Business Taxation, zu finden in <https://oxfordtax.sbs.ox.ac.uk/article/business-rates-and-the-high-street> [zitiert am 20.10.2022]
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Riedel N, Simmler M, Wittrock C (2021) Do political parties matter? : evidence from German municipalities. GER 22(2):153-198, DOI:10.1515/ger-055-19
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Langenmayr D, Simmler M (2021) Firm mobility and jurisdictions’ tax rate choices : evidence from immobile firm entry. J Publ Econ 204:104530, DOI:10.1016/j.jpubeco.2021.104530
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Riedel N, Simmler M (2021) Large and influential : firm size and governments’ corporate tax rate choice. Can J Econ 54(2):812-839, DOI:10.1111/caje.12510
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Freier R, Simmler M, Wittrock C (2021) Public good provision and local employment – evidence from grammar school closures in East Germany. Reg Sci Urban Econ 88(C):103672, DOI:10.1016/j.regsciurbeco.2021.103672
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Simmler M (2021) The new mortgage guarantee scheme : launching the government’s re-election campaign, Oxford University Centre for Business Taxation, Blog [online]. Oxford: Centre for Business Taxation, zu finden in <https://oxfordtax.sbs.ox.ac.uk/article/the-new-mortgage-guarantee-scheme> [zitiert am 21.10.2022]
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Devereux MP, Simmler M, Vella J, Wardell-Burrus H (2021) What is the substance-based carve-out under Pillar 2? : and how will it affect tax competition? [online] München: Ifo Institute, 15 p, EconPol policy brief 39, zu finden in <https://www.ifo.de/DocDL/EconPol_Policy_Brief_39_Pillar2.pdf> [zitiert am 18.10.2022]
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Devereux M, Simmler M (2021) Who will pay amount a? [online] München: Ifo Institute, 10 p, EconPol policy brief 36, zu finden in <https://www.econpol.eu/publications/policy_brief_36> [zitiert am 20.10.2022]
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Devereux MP, Güceri I, Simmler M, Tam EHF (2020) Discretionary fiscal responses to the COVID-19 pandemic. Oxf Rev Econ Pol 36(S1):S225-S241, DOI:10.1093/oxrep/graa019
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Dwenger N, Fossen FM, Simmler M (2020) Firms’ financial and real responses to credit supply shocks : evidence from firm-bank relationships in Germany. JFI 41:100773, DOI:10.1016/j.jfi.2018.01.003
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Koch L, Simmler M (2020) How important are local knowledge spillovers of public R&D and what drives them? Res Policy 49(7):104009, DOI:10.1016/j.respol.2020.104009
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Riedel N, Simmler M, Wittrock C (2020) Local fiscal policies and their impact on the number and spatial distribution of new firms. Reg Sci Urban Econ 83:103525, DOI:10.1016/j.regsciurbeco.2020.103525
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Güceri I, Köthenbürger M, Simmler M (2020) Supporting firm innovation and R&D : what is the optimal policy mix? [online] München: Ifo Institute, 15 p, EconPol policy report 20, zu finden in <https://www.ifo.de/en/publications/2020/working-paper/supporting-firm-innovation-and-rd-what-optimal-policy-mix> [zitiert am 21.10.2022]
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Devereux MP, Bares F, Clifford S, Freedman J, Güceri I, McCarthy M, Simmler M, Vella J (2020) The OECD Global Anti-Base Erosion (“GloBE”) proposal, Oxford University Centre for Business Taxation Report [online]. Oxford: Centre for Business Taxation, 59 p, zu finden in <https://oxfordtax.sbs.ox.ac.uk/files/oecdglobeproposalreportpdf> [zitiert am 21.10.2022]
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Collier R, Seppo K, Ropponen O, Simmler M, Todtenhaupt M (2018) Dissecting the EU’s recent anti-tax avoidance measures : merits and problems [online]. München: Ifo Institute, 37 p, EconPol policy report 8, zu finden in <https://www.econpol.eu/publications/policy_report_8> [zitiert am 21.10.2022]
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Haan P, Simmler M (2018) Wind electricity subsidies - a windfall for landowners? : evidence from a feed-in tariff in Germany. J Publ Econ 159:16-32, DOI:10.1016/j.jpubeco.2018.01.011
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Simmler M (2017) The impact of worldwide vs territorial taxation on the location of assets and the scale of investment : a survey of the empirical evidence, European Tax Policy Forum Policy Paper [online]. London: ETPF, 11 p, zu finden in <https://www.etpf.org/files/Simmler_ETPF_policy_paper_2017.pdf> [zitiert am 21.10.2022]
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Fossen FM, Simmler M (2016) Personal taxation of capital income and the financial leverage of firms. Int Tax Public Finance 23(1):48-81, DOI:10.1007/s10797-015-9349-0
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Dwenger N, Fossen FM, Simmler M (2015) Bankkredite wichtig für Unternehmensinvestitionen [online]. DIW-Wochenber 82(40):899-903, zu finden in <https://www.diw.de/documents/publikationen/73/diw_01.c.514667.de/15-40-3.pdf> [zitiert am 24.10.2022]
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Busleih H, Bach S, Simmler M (2014) Firm Level Models : specifically firm models based upon large data sets. Contrib Econ Anal 293:479-503
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Simmler M, Rudelle B (2013) Deutsch-französische Harmonisierung der Unternehmensbesteuerung : keine überzeugenden Fortschritte [online]. DIW-Wochenber 80(8):11-20, zu finden in <https://www.diw.de/documents/publikationen/73/diw_01.c.416040.de/13-8-3.pdf> [zitiert am 24.10.2022]
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Simmler M (2013) Tax policy and firms' financing and investment decision [online]. Berlin: Freie Univ, [v], 151 p, Freie Univ Berlin, FB Wirtschaftswiss, Diss, 2013, zu finden in <http://www.diss.fu-berlin.de/diss/receive/FUDISS_thesis_000000093868> [zitiert am 18.10.2022]
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Fossen FM, Simmler M (2012) Abgeltungsteuer begünstigt Fremdfinanzierung [online]. DIW-Wochenber 79(17):11-14, zu finden in <https://www.diw.de/documents/publikationen/73/diw_01.c.398092.de/12-17-3.pdf> [zitiert am 24.10.2022]
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Busleih H, Simmler M (2012) Kampf gegen Gewinnverlagerung : wie haben Unternehmen auf die Zinsschranke reagiert? [online] DIW-Wochenber 79(25):11-16, zu finden in <https://www.diw.de/documents/publikationen/73/diw_01.c.403009.de/12-25-3.pdf> [zitiert am 24.10.2022]
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Busleih H, Brandstetter L, Roetker N, Simmler M (2012) Zinsschranke greift trotz Freigrenze [online]. DIW-Wochenber 79(19):3-9, zu finden in <https://www.diw.de/documents/publikationen/73/diw_01.c.399303.de/12-19.pdf> [zitiert am 24.10.2022]
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Simmler M, Walch F (2011) Gemeindefinanzreform gescheitert : warum sich die Kommunen querlegen [online]. DIW-Wochenber 78(43):3-11, zu finden in <https://www.diw.de/documents/publikationen/73/diw_01.c.387852.de/11-43-1.pdf> [zitiert am 24.10.2022]