zum Inhalt springen

Publikationen von Prof. Dr. Michael Overesch

Working Papers

  • Less Cheating? The Effects of Prefilled Forms on Compliance Behavior (with Martin Fochmann and Nadja Müller), online version.
  • Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials (with Sabine Schenkelberg and Georg Wamser), online version.
  • Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance (with Hubertus Wolff), online version.
  • Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks (with Birgit Hüsecken and Alexander Tassius), online version.
  • Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms (with Birgit Hüsecken), online version.
  • Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance (with Tanja Herbert and Pia Olligs), online version.
  • Measuring the Aggressive Part of International Tax Avoidance (with Tanja Herbert).
  • The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited (with Daniel Dreßler).

Publications in Journals

  • Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels (with Jost Heckemeyer), Canadian Journal of Economics, 2017, Volume 50, Issue 4, 965-994, online version.
  • Anti profit-shifting rules and foreign direct investment (with Thiess Buettner and Georg Wamser), International Tax and Public Finance, 2017, 1-28, online version.
  • The location of financial sector FDI: Tax and regulation policy (with Julia Merz and Georg Wamser), Journal of Banking and Finance, 2017, Volume 78, 14-26.
  • Profit Shifting and Tax Response of Multinational Banks (with Julia Merz), Journal of Banking and Finance, 2016, Volume 68, Issue C, 57-68.
  • Restricted Interest Deductibility and Multinationals' Use of Internal Debt Finance (with T. Buettner and G. Wamser), International Tax and Public Finance, 2016, Volume 23, Issue 5, 785-797.
  • Bilateral Internal Debt Financing and Tax Planning of Multinational Firms (with Georg Wamser), Review of Quantitative Finance and Accounting, 2014, 191-209.
  • Capital Structure Choice and Company Taxation - A Meta Study (with Jost H. Heckemeyer and Lars P. Feld), Journal of Banking and Finance, Volume 37, Issue 8, August 2013, Pages 2850-2866, online version.
  • Investment Impact of Tax Loss Treatment - Empirical Insights from a Panel of Multinationals (with Daniel Dreßler), International Tax and Public Finance, 20, 2013, 513-520, online version.
  • The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms (with Thiess Buettner, Ulrich Schreiber and Georg Wamser), Journal of Public Economics, 96, 2012, 930-938, online version.
  • What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks (with Johannes Rincke), Scandinavian Journal of Economics, 113, 2011, 579-602, online version.
  • Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance (with Thiess Büttner and Georg Wamser), Finanzarchiv, 67, 2011, 103-122, online version.
  • Corporation Taxes and the Debt Policy of Multinational Firms - Evidence for German Multinationals (with Thiess Buettner, Ulrich Schreiber and Georg Wamser), Zeitschrift für Betriebswirtschaft, 81, 2011, 1325-1339, online version.
  • The Impact of Personal and Corporate Taxation on Capital Structure Choices (with Dennis Voeller), Finanzarchiv, 66, 2010, 263-294, online version.
  • Rate Cutting Tax Reforms and Corporate Tax Competition in Europe (with Friedrich Heinemann and Johannes Rincke), Economics and Politics 22, 2010, 498-518, online version.
  • Asset Specificity, International Profit Shifting, and Investment Decisions (with Ulrich Schreiber), Zeitschrift für Betriebswirtschaft, Special Issue 2, 2010, 23-47, online version.
  • Corporate Tax Planning and Thin-Capitalization Rules: Evidence from a Quasi-Experiment (with Georg Wamser), Applied Economics, 42, 2010, 563-573, online version.
  • The Effects of Company Taxation in EU Accession Countries on German FDI (with Georg Wamser), Economics of Transition, 18, 2010, 429-457, online version.
  • The Effects of Multinationals' Profit Shifting Activities on Real Investments, National Tax Journal, 62, 2009, 5-23, online version.
  • Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI (with Georg Wamser), World Economy, 32, 2009, 1657-1684, online version.
  • Taxation and Capital Structure Choice ? Evidence from a Panel of German Multinationals (with Thiess Büttner, Ulrich Schreiber and Georg Wamser), Economics Letters, 105, 2009, 309-311, online version.
  • Competition from Low-Wage Countries and the Decline of Corporate Tax Rates - Evidence from European Integration (with Johannes Rincke), World Economy, 32, 2009, 1348-1364, online version.
  • The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy (with Christina Elschner, Lothar Lammersen and Robert Schwager), Fiscal Studies, 27, 2006, 513 - 534, online version.

Publications in Professional Journals

  • Auswirkungen der Besteuerung auf Entscheidungen international tätiger Unternehmen - Ein Überblick zu den empirischen Befunden (with Jost Heckemeyer), Die Betriebswirtschaft, 72, 2012, 451-472.
  • Objektivierung der steuerlichen Erfolgsabgrenzung bei internationaler Geschäftstätigkeit (with Hagen Luckhaupt and Ulrich Schreiber), Steuer und Wirtschaft, 2012, 359-368.
  • Reform der Unternehmensbesteuerung - Eine ökonomische Analyse aus Sicht der internationalen Besteuerung (with Ulrich Schreiber), Der Betrieb, 2007, 813 - 820.
  • Trends of Corporate Tax Levels in Europe (with Christina Elschner), Intereconomics, 2007, 127 - 132.
  • Die steuerliche Standortattraktivität für Investitionen und hochqualifizierte Arbeitskräfte im internationalen Vergleich (with Christina Elschner), Der Betrieb, 2006, 1017 - 1021.
  • The Effective Tax Burden of Companies in Europe, CESifo DICE Report, 2005, 56 - 63.
  • Effektive Steuerbelastung der Unternehmen und Steuerpolitik (with Ulrich Schreiber), Wirtschaftsdienst, 2005, 220 - 225.

Books and Contributions to Edited Volumes

  • The OECD-Approach to Transfer Pricing - A Critical Assessment and Proposal (with Ulrich Schreiber and Hagen Luckhaupt), in: Kai Konrad and Wolfgang Schön (Eds.), Fundamentals of International Transfer Pricing in Law and Economics, Springer, 2012, 91-121, online version.
  • Besteuerung und Entscheidungen von grenzüberschreitend tätigen Unternehmen - Eine empirische Steuerwirkungsanalyse, Dissertation, University of Mannheim, 2009, online version.
  • Die effektive Steuerbelastung von Unternehmen im europäischen Vergleich, in: Friedrich Böhringer and Friedrich Heinemann (Eds.): Grenzsteuern, Arbeitsangebot und Wirtschaftswachstum, ZEW Wirtschaftsanalysen, Volume 89, Springer, 2008, 85-108, online version.