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Faculty of Management, Economics and Social SciencesChair of Business Taxation

Publications of Prof. Dr. Michael Overesch

Working Papers

  • The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations (with Leon Reichert and Georg Wamser), online version.
  • The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions – Evidence from Cross-Border M&As (with Mathias Dunker and Max Pflitsch), online version.
  • Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks (with Birgit Hüsecken and Alexander Tassius), 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 and Christoph Harendt), online version.

Publications in Journals

  • The Relation between Corporate Social Responsibility and Profit Shifting of Multinational Enterprises (with Sina Willkomm), International Tax and Public Finance, 2024, online version.
  • Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance (with Hubertus Wolff), Contemporary Accounting Research, 2021, 1616–1642 [Online Appendix].
  • Cross-border effects of a major tax reform - Evidence from the European stock market (with Max Pflitsch), National Tax Journal, 2021, 75–106 (working paper version: online version).
  • Less Cheating? The Effects of Prefilled Forms on Compliance Behavior (with Martin Fochmann and Nadja Müller), Journal of Economic Psychology, 2021, Article 102365 (working paper version: online version).
  • Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures (with Frank Hechtner, Martin Fochmann and Tobias Koelle), Journal of Business Economics (Zeitschrift für Betriebswirtschaft), 2021, 935–964, online version.
  • Do US firms avoid more taxes than their European Peers? On firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials (with Sabine Strueder and Georg Wamser), National Tax Journal, 2020, 73, 361–400, online version.
  • Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms (with Birgit Huesecken), FinanzArchiv – Public Finance Analysis, 2019, 380–412, online version.
  • “Home Sweet Home” versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks?”  (with Pia Olligs and Jost Heckemeyer),  National Tax Journal, 2018, 71, 485–520, online version.
  • 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, online version.
  • Profit Shifting and Tax Response of Multinational Banks (with Julia Merz), Journal of Banking and Finance, 2016, Volume 68, Issue C, 57-68, online version.
  • 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, online version.
  • Bilateral Internal Debt Financing and Tax Planning of Multinational Firms (with Georg Wamser), Review of Quantitative Finance and Accounting, 2014, 191-209, online version.
  • 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

  • Folgen der DEMPE-Konzeption für die steuerliche Erfolgsabgrenzung bei der Nutzung von immateriellen Werten (with Markus Greinert, Michael Overesch, Julia Stoltenberg, Michael Streibel, Anne Wenisch, Jobst Wilmanns), Die Unternehmensbesteuerung, 2020, 523-531.
  • Eignen sich Zinssätze von Anleihen für die Ermittlung fremdüblicher Zinssätze von konzerninternen Darlehen? (with Felix Ebeling, Nik Nolden, Max Pflitsch and Hubertus Wollf), Internationales Steuerrecht, 2018, 841-847.
  • Steuervermeidung multinationaler Unternehmen – Die Befunde der empirischen Forschung, Perspektiven der Wirtschaftspolitik, 2016, 17, 129-143.
  • 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

  • Intangibles in the World of Transfer Pricing – Empirical Evidence on Various Models (with Jost Heckemeyer and Pia Olligs), in: Björn Heidecke, Marc Hübscher, Richard Schmidtke, and Martin Schmidt (Eds.), Intangibles in the World of Transfer Pricing, Springer 2021, online version. 
  • Ausmaß der internationalen Steuerplanung – aggressiv oder moderat?, in: Kahle, Holger, Michael Overesch, Christoph Spengel and Martin Ruf (Eds.), Kernfragen der Unternehmensbesteuerung, Springer, 2016, 41-58.
  • Ausmaß der internationalen Gewinnverlagerung und Auswirkungen von Abwehrmaßnahmen, in: Oestreicher, Andreas (Ed.), BEPS-Base Erosion and Profit Shifting, NWB-Verlag, 2015, 67-80.
  • 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.