Publications




Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties Link

February 2020, SSRN
Grunderwerbsteuer - eine Steuer für das 21. Jahrhundert? Link

October 2019, Zentralbanken, Währungsunion und stabiles Finanzsystem - Festschrift für Helmut Siekmann
On the Relevance of Double Tax Treaties Link

September 2019, International Tax and Public Finance
The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB? Link

April 2019, Empirica - Journal of European Economics
How Real Estate Transfer Tax Prevents Beneficial Transactions Link

March 2019, SAFE Newsletter
Spillovers in Tax Treaty Bargaining (Work in Progress)
Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert? Link

January 2019, SAFE White Paper No. 58
Annual Report 2018/19 to Chancellor Angela Merkel "Setting the Right Course for Economic Policy" Link
Stagnating Home Ownership Rates, Share Deals: How Should the Land Transfer Tax Be Reformed? Link

November 2017, ifo Institut, München
Reformpläne bei der Grunderwerbsteuer Link

November 2017, SAFE Policy Letter No. 61
Price and Quantity Effects of the German Real Estate Transfer Tax Link

June 2017, SSRN
Reformvorschläge für Grunderwerbsteuer ökonomisch fraglich Link

March 2017, SAFE Policy Blog
Vorsicht bei der Reform der Grunderwerbsteuer Link

March 2017, Börsen-Zeitung