"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
(joint with Martin Simmler)
Wirtschaftsdienst, November 2024
ifo Schnelldienst 02/2023
(joint with Andreas Peichl)
Wirtschaftsdienst, 102(10), S.745
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