What Is the substance‐based carve‐out under Pillar 2? And how will it affect tax competition?, with M. Devereux, J. Vella, and H. Wardell‐Burrus, EconPol Policy Brief 39/2021, 2021.

Business rates and the High Street, with B. Lockwood and E.H. Tam, Oxford University Centre for Business Taxation Blog 02/07/2021, 2021.

• Press coverage: raconteur.net (12/10/2021, Interview)

Who will pay Amount A?, with Michael Devereux, Oxford University Centre for Business Taxation Blog 07/2021, 2021.

Who will pay Amount A?, with Michael Devereux, EconPol Policy Brief 36, 2021.

• Press coverage: Financial Times (2/07/2021 and 04/07/2021), The Daily Telegraph (11/07/2021), Law360 (20/07/2021, Interview), The Independent (05/09/2021)

A fragile agreement on global tax reform is near, Oxford Analytica Daily Brief 05/2021, 2021.

The new mortgage guarantee scheme: Launching the government’s re-election campaign, Oxford University Centre for Business Taxation Blog 03/2021, 2021.

OECD/G20 digital tax reform is highly unlikely, Oxford Analytica Daily Brief 08/2020, 2020.

The OECD Global anti-base erosion proposal, with Michael Devereux, Francois Bares, Sarah Clifford, Judith Freedman, Martin McCarthy, Martin Simmler and John Vella, 2020.

Supporting firm innovation and R&D: What is the optimal policy mix?, with with İrem Güçeri and Marco Koethenburger, EconPol Policy Report 20/2020, 2020.

Dissecting the EU’s recent anti-tax avoidance measures: Merits and problems, with Richard Collier, Seppo Kari, Oli Ropponen, and Max Todtenhaupt, EconPol Policy Report 8/2018, 2018.

The impact of worldwide vs. territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence, European Tax Policy Forum Policy Paper, 2017.

Bankkredite wichtig für Unternehmensinvestition [Bank loans are important for corporate investment], with Nadja Dwenger and Frank Fossen, DIW Weekly Report 40/2015, 2015.

Deutsch‐französische Harmonisierung der Unternehmensbesteuerung: keine überzeugenden Fortschritte [German-French harmonization of corporate taxation: No substantial progress], with Bérengère Rudelle, DIW Weekly Report 08/2013, 2013.

Kampf gegen Gewinnverlagerung: Wie haben Unternehmen auf die Zinsschranke reagiert? [Fighting profit shifting: How did companies respond to the interest barrier?], with Hermann Buslei, DIW Weekly Report 25/2012, 2012.

Gewinnverlagerungen multinationaler Unternehmen: Zinsschranke greift trotz Freigrenze [Profit shifting of multinational enterprises: Interest barrier is effective despite exemption threshold], with Laura Brandstetter, Hermann Buslei und Natalie Rötker, DIW Weekly Report 19/2012, 2012.

Abgeltungsteuer begünstigt Fremdfinanzierung [Flat tax on interest income encourages debt financing] , with Frank Fossen, DIW Weekly Report 17/2012, 2012.

Gemeindefinanzreform gescheitert: Warum sich die Kommunen querlegen [The local public finance reform has failed: Why municipalities reject the proposal], with Florian Walch, DIW Weekly Report 43/2011, 2011.