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Work in Progress

"Taxation and Corporate Risk-Taking" (with Rebecca Lester), Oxford University Centre for Business Taxation Working Paper 13/16 (June 2014). Download revised version (PDF)

"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

"Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?", Journal of Public Economics (forthcoming). 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.