practicioner & policy work

Practicioner-oriented publications

Steuerpolitische Optionen in der Corona-Krise. Der Betrieb, 2020, Vol. 47, pp. 2484-2490; with L. Fischer & C. Spengel

[English translation: Tax policy options in the Corona crisis]

Policy work

Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? Trends, Perspektiven und Belastungswirkungen für deutsche Familienunternehmen. 2023; with K. Nicolay, C. Spengel & S. Wickel

[English translation: From tax competition to coordinated global corporate taxation? Trends, prospects and negative effects on German family businesses. Study on behalf of the Foundation for Family Businesses]

Unternehmenssteuern und die Corona-Krise in Deutschland. 2021; with C. Spengel & L. Fischer

[English translation: Corporate taxes and the Corona crisis in Germany. Study on behalf of the Friedrich Naumann Foundation]

Awarded with 2021/2022 ZEW Sponsors’ Association Prize for best economic policy advisory project

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BAK Taxation Index

In cooperation with BAK Basel, I have advised the Swiss Cantons on corporate tax policy. I contributed to the calculation of effective tax rates for highly qualified personnel with a tax analyzer model.

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Mannheim Tax Index

For the European Commission, we determine marginal and average effective tax rates for the European Member States and selected other locations on an annual basis. As part of the ZEW team, I contributed to the calculation of effective tax levels using the Devereux/Griffith methodology for the updates 2017 to 2021.