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Emission Taxes and Captial Investments: The Role of Tax Incidence

with Kira Zerwer | accepted at The Accounting Review

Technological Change and Countries’ Tax Policy Design: Evidence from Anti-Tax Avoidance Rules

with Alissa Brühne and Harm Schütt | accepted at Management Science

Do Consumers Pay the Corporate Tax?

with Maximilian A. Müller and Thorben Wulff | accepted at Contemporary Accounting Research

Do Corporate Taxes affect Executive Compensation?

with Tobias Bornemann and Mariana Sailer | The Accounting Review, 2023, 98(2), 31-58.


Withholding Taxes, Compliance Cost and Foreign Portfolio Investments

with Maximilian Todtenhaupt | The Accounting Review, 2023, 98(2), 299-327

Download Withholding Tax Data

The Role of Creditor Protection in Lending and Tax Avoiance

with Antonio De Vito | Journal of Financial and Quantitative Analysis, 2023, 58(5), 2096-2130


Do tax incentives reduce investment quality?

with Sebastian Eichfelder and Kerstin Schneider | Journal of Corporate Finance, 2023, 80, 102403


Does Differential Taxation of Short-Term Relative to Long-Term Capital Gains Affect Long-Term Investment? 

with Eric He, Rahul Vashishtha, and Mohan Venkatachalam | Journal of Accounting and Economics, 2022, 74, 101479

Download Capital Gains Tax Data

Beyond Borders: Supragovernmental Tax Enforcement and Investment

with Zackery D. Fox, Jaron Wilde, and Ryan J. Wilson | The Accounting Review, 2022, 97, 233-261

Tax Incidence and Tax Avoidance

with Scott Dyreng, Xu Jiang, and Maximilian A. Müller | Contemporary Accounting Reserch, 2022, 39, 2622-2656

Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments,


with Kelly Wentland and Scott Wentland | Management Science, 2022, 68, 4065-4089

The Role of Personal Income Taxes in Corporate Investment Decisions

with Robert Vossebürger | Journal of Corporate Finance, 2022, 77, 102275


Real Effects of Corporate Taxation: A Review
solo-authored | European Accounting Review, 2022, 31, 269-296

Dividend Taxes, Employment, and Firm Productivity

solo-authored | Journal of Corporate Finance, 2021, 69, Article 102040

Why do not all firms engage in tax avoidance?

with Anna Rohlfing-Bastian and Kai Sandner | Review of Managerial Science, 2021, 15, 459-495

Corporate Tax Enforcement Externalities and the Banking Sector 

with John Gallemore | Journal of Accounting Research, 2020, 58, 1117–1159

Corporate tax reforms and tax-motivated profit shifting: evidence from the EU

with Anna Alexander and Antonio De Vito | Accounting and Business Research, 2020, 50, 309–341

Firm Valuation and the Uncertainty of Future Tax Avoidance

with Harm Schütt | European Accounting Review, 2020, 29, 409–435

Consumption Taxes and Corporate Investment

with Roni Michaely and Maximilian A. Müller | Review of Financial Studies, 2019, 32, 3144–3182

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

with Inga Bethmann and Maximilian A. Müller | The Accounting Review, 2018, 93, 101–125

Tax Regimes and Capital Gains Realizations

solo-authored | European Accounting Review, 2018, 27, 1–21

Tax Incentives and Non-Compliance – Evidence from Swedish Micro Data

with Annette Alstadsæter | Public Finance Review, 2018, 46(4), 609–634

Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts

with Roni Michaely | Review of Financial Studies, 2017, 30, 3176–3222

The Effect of Corporate Taxation on Bank Transparency: Evidence from the Deductibility of Loan Losses

with Kathleen Andries and John Gallemore | Journal of Accounting and Economics, 2017, 63, 307–328

Do Dividend Taxes Affect Corporate Investment?

with Annette Alstadsæter and Roni Michaely | Journal of Public Economics, 2017, 151, 74–83

Does legality matter? The case of tax avoidance and evasion

with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer | Journal of Economic Behavior and Organization, 2016, 127, 182–206

Corporate Finance and Governance Implications from the Removal of Government Support Programs

with Sofia Johan, Denis Schweizer, and Feng Zhan | Journal of Banking & Finance, 2016, 63, 35–47

Do Corporate Tax Cuts Increase Investments?

with Laura Dobbins | Accounting and Business Research, 2016, 46, 731–759

Dividend taxes and income shifting

with Annette Alstadsæter | Scandinavian Journal of Economics, 2016, 118, 693–717

Who participates in tax avoidance? Evidence from Swedish microdata

with Annette Alstadsæter) | Applied Economics, 2016, 28, 2779–2796

Cross-Base Tax Elasticity of Capital Gains

solo-authored | Applied Economics, 2016, 28, 2611–2624

Self-serving bias and tax morale

with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer | Economics Letters, 2015, 131, 91–93

Why Do Countries Mandate Accrual Accounting fr Tax Purposes?

with Igor Goncharov | Journal of Accounting Research, 2014, 52(5), 1127–1163

Payout Taxes and the Allocation of Investment

with Bo Becker and Marcus Jacob | Journal of Financial Economics, 2013, 107(1), 1–24

Taxation, Dividends, and Share Repurchases: Taking Evidence Global

with Marcus Jacob | Journal of Financial and Quantitative Analysis, 2013, 48(4), 1241–1269

Dividend Taxes and the Cash Flow Sensitivity of Dividends

with Marcus Jacob | Economics Letters, 2013, 118(1), 186–188

Capital Gains Taxes and the Realization of Capital Gains and Losses – Evidence from German Income Tax Data

solo-authored | FinanzArchiv/Public Finance Analysis, 2013, 69(1), 30–56



Did the Changes in 3:12 Rules Foster Entrepreneurship? – Empirical Evidence and Discussion of Alternatives

solo-auhtored | Report to the Committee on Equality, 2020.

3:12 corporations in Sweden: The effects of the 2006 tax reform on investments, job creation, and business start-ups

with Annette Alstadsæter and Altin Vejsiu | Report to the Expert Group for Public Economics, Ministry of Finance, Stockholm, 2014.

Income Shifting in Sweden – An empirical evaluation of the 3:12 rules

with Annette Alstadsæter | Report to the Expert Group for Public Economics, Ministry of Finance, 2012, Stockholm.


Takeover Protection and Firm Value

with Christian Andres and Lennart Ulrich | Review of Law and Economics, 2019, 15(1), 1–46

Tax Related Implications of Fair Value Accounting

with Kay Blaufus | The Routledge Companion to Fair Value in Accounting and Reporting, 2018, Editors: Gilad Livne and Garen Markarian

A Utility-Based Explanation of Tax Asymmetries

with Martin Fochmann | World Tax Journal, 2015, 7, 329–342

Taxes and Life Cycle Capital Gains Realizations

solo-authored | Applied Economics, 2013, 20(13), 1130–1134.

Mitigating Shareholder Taxes in Small Open Economies?

with Jan Södersten | Finnish Economic Papers, 2013, 26(1), 1–12

Skatteplanering under 3:12-reglerna - ytterligare bevis och svar till Ericson och Fall

with Annette Alstadsæter | Ekonomisk Debatt, 2013, 41(2), 55–63

3:12 reglarna har blivit för generösa och används för skatteplanering

with Annette Alstadsæter | Ekonomisk Debatt, 2012, 40(8), 3–15

3:12-reglerna har blivit för generösa

with Annette Alstadsæter | Balans, Issue 8-9/2012, 50–51

Werden niedrige Unternehmenssteuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?

with Andreas Pasedag and Franz W. Wagner | Perspektiven der Wirtschaftspolitik, 2011, 12 (1), 72–91

Die Wirkung steuerlicher Verlustvorträge auf den Unternehmenskauf – Verlustnutzung trotz §8c KStG?

with Andreas Pasedag | Die Wirtschaftsprüfung, 2010, 63(2), 92–100

Neue Abschreibungsregeln - zweifelhafte Vorteile

with Andreas Pasedag | Der BETRIEB, 2009, 62(35), 1829–1835

Verlustübertragung beim Anteilshandel – Gestaltung durch Bilanzpolitik und Verkaufszeitpunkt

with Andreas Pasedag | Finanz-Betrieb, 11 (9), 464–471

Welche privaten Veräußerungsgewinne sollten besteuert werden?

solo-authored | Zeitschrift für Betriebswirtschaft, 2009, 79 (5), 579–607

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