Publications

Publications in Peer-Reviewed Journals

• "Sensitivity versus size: Implications for tax competition"

- with David R. Agrawal and Adib Bagh

- Theoretical Economics 20 (2025), 1007-1041

• "Optimal Platform Pricing with Multi-Sided Users: A Direct and Indirect Network Approach"

- with Mark Tremblay

                - European Journal of Operational Research 321 (2025), 503-515

- Previously circulated as: Network effects: Betwixt and Between

• The unintended consequences of semi-autonomous revenue agencies 

- Canadian Journal of Economics 56 (2023), 1063-1081

- Previously circulated as: Tax systems and development

• Multi-part tariffs and differentiated commodity taxation (online appendix)

                  - with Anna D'Annunzio and Antonio Russo

                  - RAND Journal of Economics 51 (2020), 786-804

• Tax competition between developed, emerging and developing countries - Same same but different? 

- with Michael Stimmelmayr

- Journal of Development Economics 146 (2020), 102491

• Profit shifting and investment effects: The implications of zero-taxable profits

- with Marko Köthenbürger and Michael Stimmelmayr

- Journal of Public Economics 173 (2019), 96-112

• Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system

- with David R. Agrawal

- Journal of Public Economics 169 (2019), 128-143

- previously circulated as: Commodity taxation with honesty, avoidance and evasion: Evidence from the United States

• Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

- with Andreas Haufler and Dirk Schindler

- Journal of International Economics 114 (2018), 25-43

- previously circulated as: Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules

• Flexibility in income shifting under losses

- with Arnt O. Hopland, Petro Lisowsky and Dirk Schindler

- The Accounting Review 93 (2018), 163-183

- previously circulated as: Income Shifting under Losses

• Tax revenue losses through cross-border loss offset: an insurmountable hurdle for formula apportionment?

- with Michael Stimmelmayr

- European Economic Review 102 (2018), 188-210

• Why countries differ in thin capitalization rules: The role of financial development

- European Economic Review 91 (2017), 1-14

• Cross-border loss offset can fuel tax competition

- with Andreas Haufler

- Journal of Economic Behavior & Organization 106 (2014), 42-61