Is it Just Luring Reported Profit? The Case of European Patent Boxes, (with F. Liberini and M. Koethenbuerger), [CESifo Working Paper 7061], R&R, Journal of Public Economics.
Income Taxes and the Residential Mobility of Top Income Earners: Evidence from US and UK Households in Switzerland, (with M. Koethenbuerger, C. Naguib, and C. Stettler), The Economic Journal, conditionally accepted, [CESifo Working Paper 10367].
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property, (with R. Sharma and J. Slemrod), Journal of Public Economics, 226, 2023, Article 104967, [NBER Working Paper 31452 ].
Efficiency Costs of Dividend Taxation with Managerial Firms, (with M. Koethenbuerger), The Economic Journal 132, 2022, 1123-1149.
Tax Competition between Developed, Emerging and Developing Countries – Same Same or Different?, (with M. Mardan), Journal of Development Economics 149, 2020, Article 102491.
Profit shifting and investment effects: The implications of zero-taxable profits, (with M. Koethenbuerger and M. Mardan), Journal of Public Economics 173, 2019, 96-112.
International Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered, FinanzArchiv / Public Finance Analysis 74, 2018, 376-413.
Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?, (with M. Mardan), European Economic Review 102, 2018, 188-210.
Introducing an IP-Licence Box in Switzerland: Quantifying the Effects, (with F. Chatagny and M. Koethenbuerger), International Tax and Public Finance 24, 2017, 927-961.
Taxing Multinationals in the Presence of Internal Capital Markets, (with M. Koethenbuerger), Journal of Public Economics 138, 2016, 58–71.
Corporate Deductibility Provisions and Managerial Incentives, (with M. Koethenbuerger), Journal of Public Economics 111, 2014, 120–130.
The welfare loss from differential taxation of sectors in Germany, (with D. Radulescu), International Tax and Public Finance 17, 2010, 193–215.
The impact of the 2008 German corporate tax reform: A dynamic CGE analysis, (with D. Radulescu), Economic Modelling 27, 2010, 454–467.
Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?, (with D. Radulescu), Perspektiven der Wirtschaftspolitik 9, 2008, 19-36.
ACE vs. CBIT: Which is better for Investment and Welfare? (with D. Radulescu), CESifo Economic Studies 53, 2007, 294–328.
Taxation and the Multinational Firm, (with P. H. Egger), in: Batiz, F. R. and Spatareanu, M., (eds.), Encyclopedia of International Economics and Global Trade, Vol. 1: Foreign Direct Investment and the Multinational Enterprise. Singapore: World Scientific, [CESifo Working Paper 6384].
Wie beeinflussen Steuerentlastungen die wirtschaftliche Entwicklung und das Steueraufkommen? Eine quantitative Analyse mit einem CGE-Modell (with F. Dorn, C. Fuest, and F. Neumeier), ifo Schnelldienst 10/2021, 3-11.
(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes (with M. Koethenbuerger and F. Liberini), EconPol Opinion 22, July 2019.
The Economic Effects of a Wealth Tax in Germany (with C. Fuest, F. Neumeier and D. Stöhlker), ifo DICE Report, 16/2 2018, p. 22-26.
Steuerliche Effekte Europäischer Patentboxen, (with M. Koethenbuerger and F. Liberini), KOF Analysen, 1/2018, p. 77-86.
CTR III: Impact on the Economy and the National Budget [USR III: Welche Effekte auf Wirtschaft und Staatshaushalt?], (with F. Chatagny and M. Koethenbuerger), KOF Bulletin, 02.12.2016.
Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III), (with F. Chatagny and M. Koethenbuerger), KOF Analysen, 3/2016, 129-137.
Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d ’une licence box [Unternehmensteuerreform III: Wirtschaftliche Effekte der Lizenzboxlösung], (with F. Chatagny and M. Koethenbuerger), KOF Analysen, 3/2014, p. 45-53.
The Corporate Tax Reform of 2008: Germany’s Answer to Globalisation – or just Patchwork?, (with C. Baretti and D. Radulescu), CESifo Dice Report, 2008, p.50-59.
Die Unternehmensteuerreform 2008: Deutschlands Antwort auf die Globalisierung - oder doch ein Stückwerk?, (with C. Baretti and D. Radulescu), ifo Schnelldienst 2008, p. 30-38.
Fundamentale Steuerreformen für Deutschland: Die Unternehmenssteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich, (with D. Radulescu), Vierteljahreshefte zur Wirtschaftsforschung 76/2, 2007, p. 98-116.
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen, (with T. Büttner, A. Hoenig, C. W. Nam and G. Wamser), Beiträge zur Finanzwissenschaft 28, Mohr Siebeck, 2012, [Extract].
Fundamental Capital Income Tax Reforms: Discussion and Simulation using ifoMOD, Beiträge zur Finanzwissenschaft 23, Mohr Siebeck, 2007.