Details about Mohammed Mardan

Access statistics for papers by Mohammed Mardan.

Last updated 2022-11-22. Update your information in the RePEc Author Service.

Short-id: pma2526

Working Papers

2023

1. Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?
   Discussion Papers, Norwegian School of Economics, Department of Business and Management Science

2022

2. Network Effects: Betwixt and Between
   CESifo Working Paper Series, CESifo
3. So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion
   WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (1)

2021

4. Inflexibility in Income Shifting: Implications, Detection and Remedies
   CESifo Working Paper Series, CESifo View citations (1)

2019

5. Multi-Part Tariffs and Differentiated Commodity Taxation
   CESifo Working Paper Series, CESifo
   Also in CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy (2019)
   See also Journal Article Multi‐part tariffs and differentiated commodity taxation, RAND Journal of Economics, RAND Corporation (2020) View citations (2) (2020)
6. Tax Systems and Development
   CESifo Working Paper Series, CESifo

2018

7. Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article Profit shifting and investment effects: The implications of zero-taxable profits, Journal of Public Economics, Elsevier (2019) View citations (17) (2019)
8. Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Tax competition between developed, emerging, and developing countries – Same same but different?, Journal of Development Economics, Elsevier (2020) View citations (3) (2020)
9. Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System
   CESifo Working Paper Series, CESifo
   See also Journal Article Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system, Journal of Public Economics, Elsevier (2019) View citations (8) (2019)

2017

10. Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment
    CESifo Working Paper Series, CESifo View citations (1)
    See also Journal Article Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?, European Economic Review, Elsevier (2018) View citations (13) (2018)

2015

11. Income Shifting under Losses
    Discussion Papers, Norwegian School of Economics, Department of Business and Management Science View citations (22)
    Also in CESifo Working Paper Series, CESifo (2014) View citations (2)
    VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) View citations (18)
12. Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development
    CESifo Working Paper Series, CESifo View citations (10)
    See also Journal Article Why countries differ in thin capitalization rules: The role of financial development, European Economic Review, Elsevier (2017) View citations (20) (2017)

2014

13. Cross-border loss offset can fuel tax competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (7)
    Also in Discussion Papers in Economics, University of Munich, Department of Economics (2013)
    CESifo Working Paper Series, CESifo (2013)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (1)
    See also Journal Article Cross-border loss offset can fuel tax competition, Journal of Economic Behavior & Organization, Elsevier (2014) View citations (7) (2014)

Journal Articles

2020

1. Multi‐part tariffs and differentiated commodity taxation
   RAND Journal of Economics, 2020, 51, (3), 786-804 View citations (2)
   See also Working Paper Multi-Part Tariffs and Differentiated Commodity Taxation, CESifo Working Paper Series (2019) (2019)
2. Tax competition between developed, emerging, and developing countries – Same same but different?
   Journal of Development Economics, 2020, 146, (C) View citations (3)
   See also Working Paper Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?, CESifo Working Paper Series (2018) View citations (1) (2018)

2019

3. GRENZÜBERSCHREITENDER GEWINNAUSGLEICH UND STEUERWETTBEWERB
   KOF Analysen, 2019, 13, (3), 95-104
4. Profit shifting and investment effects: The implications of zero-taxable profits
   Journal of Public Economics, 2019, 173, (C), 96-112 View citations (17)
   See also Working Paper Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits, CESifo Working Paper Series (2018) View citations (2) (2018)
5. Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system
   Journal of Public Economics, 2019, 169, (C), 128-143 View citations (8)
   See also Working Paper Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System, CESifo Working Paper Series (2018) (2018)

2018

6. Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
   Journal of International Economics, 2018, 114, (C), 25-43 View citations (32)
7. Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?
   European Economic Review, 2018, 102, (C), 188-210 View citations (13)
   See also Working Paper Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment, CESifo Working Paper Series (2017) View citations (1) (2017)

2017

8. Why countries differ in thin capitalization rules: The role of financial development
   European Economic Review, 2017, 91, (C), 1-14 View citations (20)
   See also Working Paper Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development, CESifo Working Paper Series (2015) View citations (10) (2015)

2014

9. Cross-border loss offset can fuel tax competition
   Journal of Economic Behavior & Organization, 2014, 106, (C), 42-61 View citations (7)
   See also Working Paper Cross-border loss offset can fuel tax competition, Munich Reprints in Economics (2014) View citations (7) (2014)