Policy Papers and Other Publications

POLICY CONTRIBUTIONS AND NON-REFEREED PUBLICATIONS

• "Tax Havens: A Developing Country Perspective"

(joint with Antonia Hohmann and Ida Zinke)

 in: Lejour, A. and D. Schindler (Editors), Research Handbook on the Economics of Tax Havens, Edwar Elgar Publishing 

• Member of Expert Commission of the German Finance Ministry for simplifying the tax code 2024

• "Fiskalföderalismus in Deutschland – Was zu tun ist"

(joint with Martin Simmler)

 Wirtschaftsdienst, November 2024 

• "Kalte Progression: Die Grenzen eines einfachen (und automatischen) Progressionsausgleichs"

 ifo Schnelldienst 02/2023 

• "Entlasten! Aber wie? Wege im Dschungel der Möglichkeiten"

      (joint with Andreas Peichl)

Wirtschaftsdienst, 102(10), S.745 

• "Kalte Progression: Von den Vorteilen des Nichtstuns"

Wirtschaftsdienst, 102 (9), S. 660  

• “Corporate Tax Competition – A Dutch Perspective”

       (joint with Patricia Hofmann)

in “Tax by Design for the Netherlands”, edited by Sijbren Cnossen and Bas Jacobs, Oxford University Press, 2021 

• Mitautorin der Stellungnahme “Ökonomische Konsequenzen der Coronavirus-Pandemie - Diagnosen und Handlungsoptionen"

Herausgeben von der Nationale Akademie der Wissenschaften Leopoldina, 2021

• "Die Schuldenbremse ist sinnvoll - trotz Corona"
  Wissen | Leben – Die Zeitung der WWU Münster, 2021, 15(4)

• "Bei der globalen Mindeststeuer steckt der Teufel im Detail"
  Handelsblatt, 01.06.2021
  
  

• "Steuerliche Förderung von Forschung und Entwicklung: Ein Nullsummenspiel?"
  Die Presse, 03.05.2021
  
  

• "Steuerentlastungen für Unternehmen müssen zielgenau sein"
  Handelsblatt, 04.02.2021
  
  

• "Regeln gegen Steuervermeidung sind wenig zielführend"
  Handelsblatt, 10.11.2020
  
  

• “Der GloBE Vorschlag der OECD – Zielsetzung, ökonomische Effekte, Ausgestaltung“
  ifo Schnelldienst, 2020
  
  

• “Patent Shifting and Anti-Tax Avoidance Legislation”
  (with B. Knoll)
  ifo DICE Report, 2019
  
  

• “The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries”
  (with R. Collier)
  Bulletin for International Taxation, 2018
  
  

• “Comment on J. Becker & J. Englisch, 'Taxing Where Value is Created: What's "User Involvement" Got to Do with It?”
  (with P. Hofmann)
  Intertax, 2018
  
  

• "Transfer Pricing Regimes for Developing Countries"
  (with P. Hofmann)
  Bulletin for International Taxation, 2018
  
  

• “Corporate Tax Avoidance and Evasion in Developing Countries”
  (with B. Knoll, F. Shamfakr and K. Strohmaier)
  Routledge Companion to Tax Avoidance Research, 2017
  
  

• “Transfer Pricing Laws”
  (with B. Knoll)
  CESifo DICE Report, 2014
  
  

• “The Increasing Importance of Transfer Pricing Regulations - A Worldwide Overview”
  (with T. Zinn and C. Spengel)
  Intertax, forthcoming
  
  

• “Do Corruption and Taxation Affect Corporate Investment in Developing Countries?”
  (with C. Fuest and G. Zodrow)
  Critical Issues in Taxation and Development, 2013
  
  

• “International Profit Shifting and Multinational Firms in Developing Economies”
  (with C. Fuest and S. Hebous)
  Critical Issues in Taxation and Development, 2013
  
  

• “Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting”
  (with C. Fuest)
  The World Bank, Conference Volume 66815, 2009
  
  

• “Tax Evasion, Tax Avoidance and Tax Expenditures in Developing Countries: A Review of the Literature”
  (with C. Fuest)
  UK Department for International Development (DFID) , 2009