معرفی
Michael Stimmelmayr is a Researcher at the Department of Management, Technology, and Economics at ETH Zürich, specializing in Public Economics, International Taxation, Corporate Taxation, and Corporate Governance.
- Research focus: Taxation of multinational corporations, profit shifting, offshore intellectual property transfer, and tax policy evaluation.
- Email: stimmelmayr@ethz.ch
His recent publications highlight cross-border tax dynamics and corporate strategy. Key themes include:
- 2023: Model for offshore IP transfer incentives under asymmetric tax treatment of gains/losses
- 2022: Efficiency costs of dividend taxation in managerial agency frameworks
- 2020: Comparative analysis of tax competition in developed/developing country contexts
- 2019: Profit shifting mechanisms with zero-taxable profits and cross-border equalization
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