Research

Work in Progress

Loss Aversion in Tax Reporting Behavior – Evidence from German Income Tax Return Data (with Markus Diller and Daniela Kühne).

How do Tax Controversy Managers Affect Tax Disputes between Firms and Tax Authorities? (with Caren Sureth-Sloane and Daniel Dyck).

Working Papers

The Epidemiology of Tax Avoidance Narratives (with Markus Diller and Caren Sureth-Sloane). Available on SSRN.

Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior (with Markus Diller, Georg Schneider, and Caren Sureth-Sloane). Available at SSRN.

The Impact of Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model (with Markus Diller and David Meier).

Publications

Diller, M., Kittl, M., and J. Lorenz (2021): Der effektive Wert des erbschaftsteuerlichen Freibetrags – Entwicklung einer Referenzgröße als Basis für normative Diskussionen, Steuer und Wirtschaft (StuW), 2021(4), 337.

Diller, M., Späth, T., and J. Lorenz (2019): Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption, Journal of Business Economics, 89(5), 599–626.

Lorenz, J. (2019): Population Dynamics of Tax Avoidance with Crowding Effects, Journal of Evolutionary Economics, 29, 581–609.

Diller, M., and J. Lorenz (2015): Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income, FinanzArchiv / Public Finance Analysis, 71(4), 506–530.