Forschung

 

Publikationen

“Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax bases”, Journal of Financial Economics (forthcoming), gemeinsam mit Harry Huizinga und Wolf Wagner

“Repatriation taxes and outbound M&As.” Journal of Public Economics 139, 2016: 13-27, gemeinsam mit Lars. P. Feld, Martin Ruf, Uwe Scheuering und Ulrich Schreiber

"International taxation and cross-border banking." American Economic Journal: Economic Policy 6 (2), 2014: 94-125, gemeinsam mit Harry Huizinga und Wolf Wagner

"Who bears the burden of international taxation? Evidence from cross-border M&As." Journal of International Economics 88 (1), 2012: 186-197, gemeinsam mit Harry Huizinga und Wolf Wagner

"Relocation of Headquarters and International Taxation", Journal of Public Economics 95, 2011: 1067-1081.

"International taxation and the direction and volume of cross‐border M&As." The Journal of Finance 64 (3), 2009: 1217-1249, gemeinsam mit Harry Huizinga

 

Arbeitspapiere

“International Taxation and Productivity Effects of M&As”, 2017, ZEW Discussion Paper No. 17-014, gemeinsam mit Maximilian Todtenhaupt

“Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity”, 2016, ZEW Discussion Paper No. 16-007, gemeinsam mit Lars. P. Feld, Martin Ruf, Ulrich Schreiber und Maximilian Todtenhaupt

“Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks”, 2016, ZEW Discussion Paper No. 16-015, gemeinsam mit Olena Pfeiffer

“The Impact of Taxes on Bilateral Royalty Flows”, 2015, ZEW Discussion Paper No. 15-052, gemeinsam mit Christoph Spengel and Olena Pfeiffer

 

Laufende Arbeiten

“The Global Effects of R&D Tax Incentives: Evidence from Micro-Data”, gemeinsam mit Bodo Knoll, Nadine Riedel, Thomas Schwab und Maximilian Todtenhaupt

“Inverse December Fever“, gemeinsam mit Zareh Asatryan, Andreas Peichl und Thomas Schwab

“Impact of Country-by-Country Reporting on Banks' Profit Shifting Behaviour and Firm Value”, gemeinsam mit Verena Dutt, Katharina Nicolay und Heiko Vay