My research focuses on the effects of tax policy, with a special interest in international taxation. I combine empirical and theoretical approaches to study topics such as tax havens, corporate taxation, and tax compliance.
Working Papers
“Could Country-by-Country Reporting Increase Profit Shifting?”
with R. Doeleman and D. Schindler
CESifo Working Paper No. 11464, 2024
“Taxing Transitions: Inheritance Tax and Family Firm Succession”
with P. Krug
BGPE Discussion Paper No. 233, 2024
Publications
“JUE Insight: Expectations about Future Tax Rates and Firm Entry”
with Martin Simmler
Journal of Urban Economics, 2024, Vol. 142, 103666
“Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment”
with Lennard Zyska
Journal of Public Economics, 2023, Vol. 221, 104865
“Home or Away? Profit Shifting with Territorial Taxation”
with Li Liu
Journal of Public Economics, 2023, Vol. 217, 104776
“Verlustrücktrag bei der Gewerbesteuer? Eine Mikrosimulation der Aufkommenseffekte”
with Reinald Koch and Lena Schön
Perspektiven der Wirtschaftspolitik, 2023, Vol. 24, 395–407
“Trading Offshore: Evidence on Banks’ Tax Avoidance”
with Franz Reiter
Scandinavian Journal of Economics, 2022, Vol. 124, 797–837
➡️ Awarded the “Best Paper of 2022” by the Scandinavian Journal of Economics
“Firm Mobility and Jurisdictions’ Tax Rate Choices: Evidence from Immobile Firm Entry”
with Martin Simmler
Journal of Public Economics, 2021, Vol. 204, 104530
“Avoiding Taxes: Banks’ Use of Internal Debt”
with Franz Reiter and Svea Holtmann
International Tax and Public Finance, 2021, Vol. 28, 717–745
“Taxation and Corporate Risk-Taking”
with Rebecca Lester
The Accounting Review, 2018, Vol. 93(3), 237–266
➡️ Awarded the American Accounting Association Tax Manuscript Award (2021)
“Voluntary Disclosure of Evaded Taxes – Increasing Revenue, or Increasing Incentives to Evade?”
Journal of Public Economics, 2017, Vol. 151, 110–125
➡️ Awarded the CESifo Distinguished Affiliate Award in Public Sector Economics
“Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity”
B.E. Journal of Economic Analysis and Policy, 2015, Vol. 15, 1657–1677
“Should Tax Policy Favor High- or Low-Productivity Firms?”
with Andreas Haufler and Christian J. Bauer
European Economic Review, 2015, Vol. 73, 18–34
“Sorting into Outsourcing: Are Profits Taxed at a Gorilla’s Arm’s Length?”
with Christian J. Bauer
Journal of International Economics, 2013, Vol. 90, 326–336
Book Reviews
“The Golden Passport: Global Mobility for Millionaires” by Kristin Surak
Journal of Economic Literature, Vol. 62, 2024, pp. 814–816
Other
“How to Promote Your Research on Social Media”
in: T. Deryugina (ed.), Thriving in Economics: Assistant Professor and Beyond, AI for Good, 2023