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Work in Progress

"Trading Offshore: Evidence on Banks' Tax Avoidance" (with Franz Reiter)

"Why the Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms" (with Martin Simmler)

 

Publications in Peer-Reviewed Journals

"Taxation and Corporate Risk-Taking" (with Rebecca Lester), The Accounting Review, forthcoming. 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

"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.