Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches (with Jaqueline Hansen and Valeria Merlo) last version SSRN
Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax (with Michael Overesch and Dirk Schindler) CESifo Working Paper No. 11018
Profit-shifting elasticities, channels, and the role of tax havens: Evidence from micro-level data (with Valeria Merlo) CESifo Working Paper No. 11045
The Tax-Elasticity of Tangible Fixed Assets: Heterogeneous Effects of Homogeneous Tax Policy Changes (with Sean McAuliffe and Georg U. Thunecke) RSIT-WP-01-2024
Identifying Tax-Setting Responses From Local Fiscal Policy Programs (with Valeria Merlo, Andreas Schanbacher, and Georg U. Thunecke) last version SSRN
The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations (with Michael Overesch and Leon G. A. Reichert) CESifo Working Paper No. 10310
Taxes on Personal Income Around the World (with Jonathan Eklund and Kristina Strohmaier) RSIT-WP-03-2024
The ITI Database: New Data on International Tax Institutions (with Valeria Merlo, Frank Stähler, Kristina Strohmaier, Jonathan Eklund, Tobias Hahn, Jaqueline Hansen, Nora Hiller, Sabine Laudage, Sean Mc Auliffe, and Georg U. Thunecke) RSIT-WP-05-2024
Publications in refereed journals
A structural quantitative analysis of services trade deliberalization, Journal of International Economics 137, 2022, 103605 (with Sven Blank, Peter Egger, and Valeria Merlo)
The tax-efficient use of debt in multinational corporations, Journal of Corporate Finance 71, 2021, 102119 (with Stefan Goldbach, Jarle Møen, Dirk Schindler, and Guttorm Schjelderup)
Territorial state capacity and elite violence from the 6th to the 19th century, European Journal of Political Economy 70, 2021, 102037 (with Jörg Baten and Thomas Keywood)
Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials, National Tax Journal, 73(2), 2020, 361–400 (with Michael Overesch and Sabine Strueder)
The Impact of Thin Capitalization Rules on the Location of Multinational Firms’ Foreign Affiliates, Review of International Economics, 28(1), 2020, 35-61 (with Valeria Merlo and Nadine Riedel)
Corporate Income Taxes Around the World – A Survey on Forward-looking Tax Measures and Two Applications, International Tax and Public Finance 26(2), 2019, 418-456 (with Elias Steinmüller and Georg U. Thunecke)
The Commitment Role of Equity Financing, Journal of the European Economic Association 17(4), 2019 (with Matthias Fahn and Valeria Merlo)
The Effect of Investing Abroad on Investment at Home: On the Role of Technology, Tax Savings, and Internal Capital Markets, Journal of International Economics 116, 2019, 58-73 (with Stefan Goldbach, Arne Nagengast, and Elias Steinmüller)
Measuring the Interdependence of Multinational Firms' Foreign Investments, Economic Inquiry 56 (2), 2018, 1064-1088 (with Simon Bösenberg, Peter Egger and Valeria Merlo)
Anti Profit-Shifting Rules and Foreign Direct Investment, International Tax and Public Finance 25, 2018, 553-580 (with Thiess Büttner and Michael Overesch)
The Location of Financial Sector FDI: Tax and Regulation Policy, Journal of Banking and Finance 78, 2017, 14-26 (with Julia Merz and Michael Overesch)
Cross-Country Services vs. Manufacturing Activity of Multinational Firms in Response to Services vs. Goods Policy, The World Economy 40(3), 2017, 490-498 (with Peter Egger and Valeria Merlo)
Restricted Interest Deductibility and Multinationals' Use of Internal Debt Finance, International Tax and Public Finance 23, 2016, 785-797 (with Thiess Büttner and Michael Overesch)
The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Multi-dimensional Regression Discontinuity Design, Journal of Public Economics 129, 2015, 77-91 (with Peter Egger)
Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data, The Economic Journal 125, 2015, 1764-1789 (with Peter Egger, Valeria Merlo and Martin Ruf)
On the Genesis of Multinational Foreign Affiliate Networks, European Economic Review 65, 2014, 136-163 (with Peter Egger, Matthias Fahn and Valeria Merlo), [Online Appendix]
Unobserved Tax Avoidance and the Tax Elasticity of FDI, Journal of Economic Behavior & Organization 108, 2014, 1-18 (with Peter Egger and Valeria Merlo)
Corporate Taxes and Internal Borrowing within Multinational Firms, American Economic Journal: Economic Policy, 6(2), 2014, 54-93 (with Peter Egger, Christian Keuschnigg and Valeria Merlo), [Online Appendix]
The Impact of Thin-capitalization Rules on External Debt Usage - A Propensity Score Matching Approach, Oxford Bulletin of Economics & Statistics, 76, 5, 2014, 764-781
Bilateral Internal Debt Financing and Tax Planning of Multinational Firms, Review of Quantitative Finance & Accounting 42, 2014, 191-209 (with Michael Overesch)
Effects of the Endogenous Scope of Preferentialism on International Goods Trade, The B.E. Journal of Economic Analysis and Policy 13(2), 2013, 709-731 (with Peter Egger)
Multiple Faces of Preferential Market Access: Their Causes and Consequences, Economic Policy 28(73), 2013, 145-187 (with Peter Egger)
Internal Debt and Multinational Profit Shifting: Empirical Evidence from Firm-Level Panel Data, National Tax Journal 66, 2013, 63-95 (with Thiess Büttner)
The Lisbon Agenda and Innovation-oriented Cohesion Policy: A New Challenge for Economic Integration among the EU Regions, Journal of Economic Integration 28(1), 2013, 37-59 (with Chang Woon Nam and Alina Schoenberg)
The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms, Journal of Public Economics 96, 2012, 930-938 (with Thiess Büttner, Michael Overesch and Ulrich Schreiber)
Foreign (In)Direct Investment and Corporate Taxation, Canadian Journal of Economics, 44(4), 2011, 1497-1524
Tax Status and Tax Response Heterogeneity of Multinationals’ Debt Finance, FinanzArchiv 67(2), 2011, 103-122 (with Thiess Büttner and Michael Overesch)
Corporation Taxes and the Debt Policy of Multinational Firms – Evidence for German Multinationals, Zeitschrift für Betriebswirtschaft 81(12), 1325-1339, 2011 (with Thiess Büttner, Michael Overesch and Ulrich Schreiber)
The Effects of Company Taxation in EU Accession Countries on German FDI, Economics of Transition 18(3), 2010, 429-457 (with Michael Overesch)
Corporate Tax Planning and Thin-Capitalization Rules: Evidence from a Quasi- Experiment, Applied Economics 42, 2010, 563-573 (with Michael Overesch)
Going Multinational: What are the Effects on Home Market Performance? German Economic Review 11(2), 2010, 188-207 (with Robert Jäckle)
Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals, Economics Letters 105(3), 2009, 309-311 (with Thiess Büttner, Michael Overesch and Ulrich Schreiber)
The Impact of Non-Profit Taxes on Foreign Direct Investment: Evidence from German Multinationals, International Tax and Public Finance 16(3), 2009, 298-320 (with Thiess Büttner)
Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI, The World Economy 32(12), 2009, 1657-1684 (with Michael Overesch)
