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Working Papers

"Trading Offshore: Evidence on Banks' Tax Avoidance" (with Franz Reiter), CESifo Working Paper 6664 (2017). Revise & Resubmit.

"Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms" (with Martin Simmler), CESifo Working Paper 6827 (2017). Resubmitted.  

"Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK" (with Li Liu). CESifo Working Paper 8047 (2020). Revise & Resubmit.

 

Work in Progress

"Successful Succession: Inheritance Tax on Family Firms" (with Philipp Krug), available upon request.

"Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment" (with Lennard Zyska), available upon request.

"Tax Avoidance with Hybrid Financial Instruments" (with Svea Holtmann and Reinald Koch), available upon request.

 

Publications in Peer-Reviewed Journals

"Avoiding Taxes: Banks' Use of Internal Debt" (with Franz Reiter and Svea Holtmann), International Tax and Public Finance (forthcoming). Working Paper Version (PDF). Twitter thread

"Taxation and Corporate Risk-Taking" (with Rebecca Lester), The Accounting Review 93 (2018), 237-266. Working Paper Version (PDF)

"Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?", Journal of Public Economics 151 (2017), 110-125. Working Paper Version (PDF)
    Winner of the CESifo distinguished affiliate award in public sector economics 2015

"Should tax policy favor high- or low-productivity firms?" (with Christian Bauer and Andreas Haufler), European Economic Review 73 (2015), 18-34Working Paper Version (PDF)

"Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity"B.E. Journal of Economic Analysis and Policy (Contributions) 15 (2015) 1657-1677Working Paper Version (PDF) 

"Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?" (with Christian Bauer), Journal of International Economics 90 (2013), 326-336Working Paper Version (PDF)

 

Publications in Non-Refereed Journals

"Informationen für Studium und Beruf: Masterstudiengang "Taxation" an der WFI - Ingolstadt School of Management" (with Reinald Koch and Svea Holtmann), Wirtschaftswissenschaftliches Studium 49 (2020), 51-52

"Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise" (with Reinald Koch), Wirtschaftsdienst 100 (2020), 367–373

"Steuerflucht – ein (lösbares?) Problem", Wirtschaftsdienst 97 (2017), 830-831

"How Does Firm Heterogeneity Affect International Tax Policy?" (with Andreas Haufler), CESifo DICE Report 13 (2015), 57-62

"Analyse der Übertragung von Unternehmensvermögen nach der Erbschaftsteuerreform", Deutsches Steuerrecht (DStR) 47 (2009), 1387-1394.

"Die Auswirkungen der Zinsschranke bei Kapitalgesellschaften“,  Der Steuerberater 59 (2008), p. 37-42.

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