Welcome! 

I am PhD student in Taxation at the University of Mannheim in Germany. 

I hold a masters degree in international economics and public policy from the University of Mainz. My main research focus is in the field of public economics. Specifically I am interested in the effects of tax policy and the effects of artificial intelligence on the labor market and occupations.

I am on the 2026/2027 job market.

You can find my CV here.

E-Mail: smaeurer@mail.uni-mannheim.de 

We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that firms systematically underestimate automatability. Information provision raises risk perceptions, especially for routine-intensive roles. Yet, it leaves short-run hiring plans unchanged. Instead, updated beliefs increase productivity and financial expectations with minor wage adjustments, implying within-firm inequality like limited rent-sharing. Employers also anticipate new tasks in legal tech, compliance, and AI interaction, and report higher training and adoption intentions. 

We exploit a 2020 German R&D Policy that decreased the user cost of capital by allowing in the first time a tax incentive for R&D in Germany. To overcome the lack of exogenous variation in exposure to the policy. We estimate a judge IV design on the universe of R&D tax credit filings in Germany, combined with other datasets. We find a positive and significant impact of tax credits on R&D investment. In particular, small firms benefit the most of the policy, due to efficiency gains. Moreover, the innovation efficiency of small and of financial constraint firms, increase after the introduction.

We use automation subsidies in Asia to show its effects on labor demand outcomes. The results show a decrease in employment in Asian countries, induced due to the automation subsidies. Notwithstanding does the amount of AI specific job roles in all industries increase. We find that an introduction of a subsidy increases ai-role specific jobs posts, by 1.69 more job posts, which is statistically significant. In addition, the costs and profits by employee decrease, which shows that firms do not share productivity gains with employees. This is fully consistent with automation in a perfectly competitive labor market.