"Taxing Top Incomes in the Emerging World - Fiscal and Economic Impact under the Microscope"
(joint with C. Axelson, A. Hohmann, J. Pirttilä, and R. Raabe)
American Economic Journal: Economic Policy, forthcoming
"Tax Enforcement Spillovers: Evidence from Business Tax Audits in South Africa"
(joint with C. Lediga and K. Strohmaier)
The Economic Journal, forthcoming
"Transfer Price Documentation Rules and Multinational Firm Behavior - Evidence from France"
(with S. Laudage Teles, K. Schmidt, K. Strohmaier, J. Voget and S. Wickel)
Journal of Public Economics, 2026, 257, 105565
"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
“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
"Place-Based Policies, Structural Change and Female Labor: 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 Anti-Profit Shifting Regulations: A Developing Country Perspective"
(with S. Laudage Teles and K. Strohmaier)
Journal of Public Economics, 2024, 235, 105134
"Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms"
(with P. Gauss, M. Kortenhaus, and M. Simmler)
Journal of Public Economics, 2024, 234, 105116
"Regulating the Sharing Economy: The Effects of Day Caps on Short- and Long-Term Rental Markets and Stakeholder Outcomes"
(with P. Gauß, S. Gensler, M. Kortenhaus, and 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), 104326
“Taxation and the Allocation of Risk Inside the Multinational Firm”
(with N. Johannesen and J. Becker)
Journal of Public Economics, 2020, 183, 104138
”Business Taxes and the Electoral Cycle”
(with D. Foremny)
Journal of Public Economics, 2014, 115, pp. 48-61
“Earnings Shocks and Tax-Motivated Income-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 Choice of Patent Location within Multinational Firms”
(with T. Karkinsky)
Journal of International Economics, 2012, 88(1), pp. 176-185
“Cross-Border Tax Effects on Affiliate Investment – Evidence from European Multinationals”
(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
"On the Redistributive Impact of the Personal Income Tax: Evidence From South Africa"
(with Ida Zinke)
South African Journal of Economics, 2026, 94(1), e70013
"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, pp. 1276–1297
"Do Political Parties Matter? - Evidence from German Municipalities "
(with M. Simmler and C. Wittrock)
German Economic Review, 2021, 22(2), pp. 153-198
“Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice”
(with M. Simmler)
Canadian Journal of Economics, 2021, 54(2), pp. 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, 103525
“The Impact of Thin-Capitalization Rules on the Location of Multinational Firms’ Foreign Affiliates”
(with V. Merlo and G. Wamser)
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(Part A), 102135
“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, 2017, 31(2), pp. 174-203
“There's No Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries”
(with M. Dischinger and B. Knoll)
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(4), pp. 694-719
“The Role of Headquarters in Multinational Profit Shifting Strategies”
(with M. Dischinger and B. Knoll)
International Tax and Public Finance, 2014, 21(2), 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 Selection into Public Civil Service”
(with T. Böhm)
CESifo Economic Studies, 2013, 59(1), pp. 34-71
“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(4), pp. 399-421
“International Debt Shifting and Multinational Firms in Developing Economies”
(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(3), pp. 236-258
“Verschärfen multinationale Unternehmen den Steuerwettbewerb?“
(with J. Becker)
Jahrbuch für Wirtschaftswissenschaften, 2009, 60(1), pp. 57-68