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Publications in refereed Journals
Publications in refereed Journals
Joint work with Georg Wamser, Valeria Merlo, Martin Ruf, Frank Stähler, Kristina Strohmaier, M Jonathan C Eklund, Tobias Hahn, Jaqueline Hansen, Nora Hiller, Sabine Laudage Teles, and Sean Mc Auliffe, International Tax and Public Finance, 2025.
This article introduces the new International Tax Institutions (ITI) database, a unique collection of the most relevant statutory tax indicators for the whole world. It includes taxes on corporate and personal (earned and capital) income, consumption taxes, as well as anti-tax avoidance rules (thin-capitalization and earnings-stripping rules, CFC rules and transfer pricing regulations). Our main objective is to provide a broad overview on key features, (time- and cross-sectional) variation, and regularities in the data, with a focus on international tax issues. We present a vast number of new variables – such as effective tax and institutional measures – that allow for a comprehensive description and comparison of countries’ taxes and tax systems.
Joint work with Leon Ninow and Manuel Wagner, German Politics, 30(4), 541-561, 2021.
This paper investigates the tax avoidance behaviour of German state-owned enterprises (SOEs). Based on firm-specific data of state-owned and private firms from the period between 2004 and 2013 obtained from the Orbis database and public share reports (Beteiligungsberichte), it employs propensity score matching to analyse whether SOEs differ from private firms in their use of aggressive tax planning. Furthermore, a range of theories stemming from the Political Science and Economics literature that could explain SOEs’ tax planning behaviour are tested using fixed and random effects regressions. Results suggest that German SOEs engage in aggressive tax avoidance. This tax avoidance is positively affected by the total public share, the number of public shareholders and the relative power of the biggest private shareholder within the SOE. Market competition as well as the governing party coalition of the public owner cannot explain SOEs’ aggressive tax planning behaviour.
Joint work with Elias Steinmüller and Georg Wamser, International Tax and Public Finance, 26, 418–456 2019.
This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time and across countries. Second, we augment the country-level information with firm- and industry-level data (providing weights for financial structure and asset composition) to contrast statutory measures at the level of countries with measures accounting for firm- and industry-specific weights. Third, we utilize our new data to (i) estimate Laffer-Curves, i.e., the relationship between statutory tax rate and tax revenue, based on nonparametric as well as parametric specifications; (ii) examine how taxes affect investment in fixed assets at the level of firms. As for the latter, our preferred specification, in which we use a firm-specific effective marginal tax rate to capture tax incentives, suggests an elasticity of -0.33.
Other Writing
Other Writing
Regressionsanalyse: Steuermoral und Steuervermeidung - Warum vermeiden deutsche Staatsunternehmen Steuerzahlungen?
Regressionsanalyse: Steuermoral und Steuervermeidung - Warum vermeiden deutsche Staatsunternehmen Steuerzahlungen?
in Grundlagen der Politikwissenschaft: Forschungsmethoden und Forschendes Lernen ed. Rolf Frankenberger.
Joint work with Leon Ninow and Manuel Wagner.
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