"What You Do (Not) Get When Expanding the Net – Evidence from Forced Taxpayer Registrations in South Africa"
(with C. Lediga and K. Strohmaier)
Journal of Development Economics, 2025, 172, 103388
"Place-Based Policies and Structural Change: Evidence from India's Special Economic Zones"
(with J. Gallé, D. Overbeck and T. Seidel)
Journal of Public Economics, 2024, 240,105259
"On the Effects of Transfer Pricing Regulations: A Developing Country Perspective"
(with S. Laudage Teles and K. Strohmaier)
Journal of Public Economics, 235, 105134
"Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms"
(with P. Gauss, M. Jähn and M. Simmler)
Journal of Public Economics, 2024, 234, 105116
“Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS's Multilateral Instrument”
(with A. Hohmann and V. Merlo)
Economic Policy, 2025, 40(122), pp. 427-480.
"Regulating the Sharing Economy: The Impact of Home-Sharing Ordinances on Commercial Airbnb Activity"
(with P. Gauß, S. Gensler, M. Kortenhaus, A. Schneider)
Journal of the Academy of Marketing Science, 2024, 52(6), pp. 1627-1650.
"Cross-Border Effects of R&D Tax Incentives "
(with B. Knoll, T. Schwab, M. Todtenhaupt and J. Voget)
Research Policy, 2021, 50 (9)
“Taxation and the Allocation of Risk Inside the Multinational Firm”
(with N. Johannesen and J. Becker)
Journal of Public Economics, 2020, 138, pp. 104-138
”Business Tax and the Electoral Cycle”
(with D. Foremny)
Journal of Public Economics, 2014, 115, pp. 48-61
“Earnings Shocks and Corporate Profit Shifting: Evidence from European Multinationals”
(with D. Dharmapala)
Journal of Public Economics, 2013, 97, pp. 95-107
“Do Governments Tax Agglomeration Rents?”
(with H. Koh and T. Böhm)
Journal of Urban Economics, 2013, 75, pp. 92-106
“Corporate Tax Effects on the Quality and Quantity of FDI”
(with J. Becker and C. Fuest)
European Economic Review, 2012, 56 (8), pp. 1495-1511
“Corporate Taxation and the Location of Patents within Multinational Firms”
(with T. Karkinsky)
Journal of International Economics, 2012, 88 (1), pp. 176-185
“Cross-Border Tax Effects on Affiliate Investment”
(with J. Becker)
European Economic Review, 2012, 56 (3), pp. 436-450
“Corporate Taxes and the Location of Intangible Assets within Multinational Firms”
(with M. Dischinger)
Journal of Public Economics, 2011, 95 (7-8), pp. 691-707
“Company Taxation with a Water's Edge”
(with M. Runkel)
Journal of Public Economics, 2007, 91 (7-8), pp. 1533-1554
"The Impact of Transfer Pricing Laws on Import Mis-pricing – Evidence from Denmark"
(with B. Knoll and S. Kruse-Becher)
Economics Letters, 2023, 233, 111361
"A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020"
(with D. Agrawal, R. Davies, S. LaLumia, K. Scharf)
International Tax and Public Finance, 2021, 28, 1276–1297
"Do Political Parties Matter? - Evidence from German Municipalities "
(with M. Simmler and C. Wittrock)
German Economic Review, 2021, 22 (2), 153-198
“Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice”
(with M. Simmler)
Canadian Journal of Economics, 2021, 54(2), 812-839
“Local Fiscal Policies and their Impact on the Number and Spatial Distribution of New Firms”
(with M. Simmler and C. Wittrock)
Regional Science and Urban Economics, 2020, 83, 103-125
“The Impact of Thin-Capitalization Rules on the Location of Multinational Firms’ Foreign Affiliates”
(with G. Wamser and V. Merlo)
Review of International Economics, 2020, 28 (1), pp. 35-61
“Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence”
(with M. Baumann, T. Böhm and B. Knoll)
Public Finance Review, 2020, 48 (4), pp. 467-504
“The Elasticity of Corporate Taxable Income— Evidence from South Africa”
(with C. Lediga and K. Strohmaier)
Economics Letters, 2019, 175, pp. 43-46
“Overearning – Revisited”
(with R. Stüber)
Journal of Economic Psychology, 2019, 75 (A), pp. 102-135
“Quantifying International Tax Avoidance: A Review of the Academic Literature”
Review of Economics, 2018, 69 (2), pp. 169-181
“He’s a Chip off the Old Block – The Persistence of Occupational Choices across Generations”
(with B. Knoll and E. Schlenker)
LABOUR:Review of Labour Economics and Industrial Relations, 2017, 31 (2), pp. 174-203
“There's No Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries”
(with B. Knoll and M. Dischinger)
Journal of Economics and Management Strategy, 2014, 23 (2), pp. 369-395
“Corporate Taxation and the Quality of Research and Development”
(with C. Ernst and K. Richter)
International Tax and Public Finance, 2014, 21, pp. 694-719
“The Role of Headquarters in Multinational Profit Shifting Strategies”
(with B. Knoll and M. Dischinger)
International Tax and Public Finance, 2014, 21, pp. 248-271
“Assessing the Localization Pattern of German Manufacturing and Service Industries: A Distance-based Approach”
(with H. Koh)
Regional Studies, 2014, 48 (5), pp. 823-843
“On Adverse Selection into Public Civil Service”
(with T. Böhm)
CESifo Economic Studies, 2013
“Asymmetric Obligations”
(with H. Schildberg-Hörisch)
Journal of Economic Psychology, 2013, 35, pp. 67-80
“Multinational Firms Mitigate Tax Competition”
(with J. Becker)
Economics Letters, 2013, 118 (2), pp. 404-406
“Taxing Multinationals under Union Wage Bargaining”
International Tax and Public Finance, 2011, 18, pp. 399-421
“International Debt Shifting and Multinational Firms in Developing Countries”
(joint with C. Fuest and S. Hebous)
Economics Letters, 2011, 113 (2), pp. 135-138
“Strategic Consolidation under Formula Apportionment”
(with T. Büttner and M. Runkel)
National Tax Journal, 2011, 64 (2), pp. 225-54
“The Downside of Formula Apportionment - Evidence on Factor Demand Distortions”
International Tax and Public Finance, 2010, 17, pp. 236-258
“Verschärfen multinationale Unternehmen den Steuerwettbewerb?“
(with J. Becker)
Jahrbuch für Wirtschaftswissenschaften, 2009, 60, pp. 57-68