Publications in refereed journals

  • Corporate Income Taxes Around the World – A Survey on Forward-looking Tax Measures and Two Applications, forthcoming in International Tax and Public Finance (with Elias Steinmüller and Georg U. Thunecke)
  • The Commitment Role of Equity Financing, forthcoming in Journal of the European Economic Association (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)