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Dirk Schindler

Research Fellow
University
Erasmus University Rotterdam
E-mail
schindler@ese.eur.nl
Research field
Macroeconomics
Interests
Corporate Finance, Globalization, Public Economics, Public Finance
Website
Link to personal website

Biography

Dirk Schindler is Professor of International Taxation at the Erasmus School of Economics. He received his doctorate in Economics from the University of Konstanz in 2004. Prior to moving to Rotterdam in 2019, he was Professor of Taxation and Accounting at NHH - Norwegian School of Economics in Bergen. Besides interest in taxation under uncertainty and optimal taxation, his research mainly focuses on international taxation and corporate tax avoidance. He embeds institutional settings into economic theory (and some empirical analyses) and combines aspects from public economics, tax accounting, and corporate finance to explain firm behavior and derive optimal tax and regulation policy.

Key publications

List of publications

Haufler, A. and Schindler, D. (2023). Attracting profit shifting or fostering innovation?: On patent boxes and R&D subsidies European Economic Review, 155:.

Juranek, S., Schindler, D. and Schneider, A. (2023). Royalty taxation under tax competition and profit shifting Canadian Journal of Economics, 56(4):1377--1412.

Goldbach, S., Møen, J., Schindler, D., Schjelderup, G. and Wamser, G. (2021). The tax-efficient use of debt in multinational corporations Journal of Corporate Finance, 71:.

Haufler, A., Mardan, M. and Schindler, D. (2018). Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules Journal of International Economics, 114:25--43.

Juranek, S., Schindler, D. and Schjelderup, G. (2018). Transfer pricing regulation and taxation of royalty payments Journal of Public Economic Theory, 20(1):67--84.

Hopland, ArntO., Lisowsky, P., Mardan, M. and Schindler, D. (2018). Flexibility in Income Shifting under Losses The Accounting Review, 93(3):163--183.

Gresik, ThomasA., Schindler, D. and Schjelderup, G. (2017). Immobilizing corporate income shifting: Should it be safe to strip in the harbor? Journal of Public Economics, 152:68--78.

Brekke, KurtR., Garcia Pires, ArmandoJ., Schindler, D. and Schjelderup, G. (2017). Capital taxation and imperfect competition: ACE vs. CBIT Journal of Public Economics, 147:1--15.

Schindler, D. and Yang, H. (2013). Catalysts for social insurance: education subsidies versus physical capital taxation International Tax and Public Finance, 22:274--310.

Jacobs, B. and Schindler, D. (2012). On the desirability of taxing capital income in optimal social insurance Journal of Public Economics, 96(9-10):853--868.

Jacobs, B., Schindler, D. and Yang, H. (2012). Optimal Taxation of Risky Human Capital The Scandinavian Journal of Economics, 114(3):908--931.

Schindler, D. and Schjelderup, G. (2012). Debt shifting and ownership structure European Economic Review, 56(4):635--647.

Schindler, D. (2011). Tuition Fees and the Dual Income Tax – The Optimality of the Nordic Income Tax System Reconsidered German Economic Review, 12:59--84.

Schindler, D. and Schjelderup, G. (2009). Harmonization of Corporate Tax Systems and Its Effect on Collusive Behavior Journal of Public Economic Theory, 11(4):599--621.

Schindler, D. (2008). Taxing Risky Capital Income – A Commodity Taxation Approach Finanzarchiv, 64:311--333.

Schindler, D. (2004). Taxing Nothing - Tax Arbitrage and the Vanishing Tax Revenue of Capital Income Taxation Journal of Economics, 82:25--47.

Kifmann, M. and Schindler, D. (2000). Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System Finanzarchiv, 57:261--283.