Working Papers

• "Inflexibility in income shifting: Implications, detection and remedies"

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

- Previously circulated as: Implications of flexibility in income shifting under losses

• "So close and yet so far: The ability of mandatory disclosure rules to crack down on offshore tax evasion"

- with Elisa Casi-Eberhard and Rohit Reddy Muddasani

- Winner of the grant "FRP 2022 Detecting and countering illicit financial flows" from the United Nations University World Institute for Development Economics Research

Work in Progress

• "Financial assistance or shifting income? On the use of parental debt within multinational companies" (with Arnt O. Hopland and Petro Lisowsky)

• The paradox of platform recommendations: Harmful in markets they are needed most" (with Armando J. Garcia Pires and Mark Tremblay)

• "The ART of shifting profits" (with Dirk Schindler)