My work studies how the design of tax rules shapes the behavior of firms
and individuals. Recent projects focus on anti-tax avoidance regulation,
regulatory simplification, and environmental and clean energy taxation.
Publications
Published
How to Improve Small Firms' Payroll Tax Compliance? Evidence from a Randomized Field Experiment
with Philipp Doerrenberg and Jan Schmitz Journal of Political Economy Micro, 2025.
Working Papers
Working paper
Do Substance Rules Have Substance? Firm Responses to Anti-Tax Avoidance Rules
with Emilia Gschossmann
2026. Available upon request.
Working paper
Regulatory Simplification and Firm Behavior: Evidence from Transaction-Level Data
with Philipp Doerrenberg and Christin Schmidt
2026. Available upon request.
Working paper
The Impact of Environmental Taxes on Commercial Traffic and Its Environmental Consequences
2025. Available upon request.
Work in Progress
Firm Responses to Clean Energy Tax Credit Transfers: Investment, Tax Planning and Disclosures
2026.
Policy Work
Rethinking Anti-Tax Avoidance Measures in the European Union
with Johannes Gaul, Alexander Goebel, Emilia Gschossmann, Hannah Gundert, Felix Jungmann, Daniel Kaeshammer, Cornelia Kindler, Thu Thao Porebski, Christin Schmidt, Katharina Schmidt, Inga Schulz, Christoph Spengel, Julia Spix, Stefan Weck, Sophia Wickel, and Sarah Winter ZEW Discussion Paper, 2026.
Comments on the Call for an Evaluation of the Anti-Tax Avoidance Directive
with Johannes Gaul, Alexander Goebel, Hannah Gundert, Emilia Gschossmann, Felix Jungmann, Christin Schmidt, Inga Schulz, Christoph Spengel, Julia Spix, Stefan Weck, Sophia Wickel, and Sarah Winter EU Consultation Anti-Tax Avoidance Directive, 2024.
The Global Minimum Tax — Costs and Benefits from a German Perspective
with Johannes Gaul, Jessica Mueller, Daniel Klein, Inga Schulz, Christoph Spengel, Stefan Weck, Sophia Wickel, and Sarah Winter Der Betrieb 76 (1), 2023.
Significant Costs, Limited Benefits: A Global Minimum Tax in Germany
with Johannes Gaul, Jessica Mueller, Daniel Klein, Inga Schulz, Christoph Spengel, Stefan Weck, Sophia Wickel, and Sarah Winter ZEW Policy Brief No. 07, 2022.