Research

Work in Progress

Mystery Solved? Determining the Starting Point for Taxation of Economic Profit (with Markus Diller and Andreas Löffler).

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

Working Papers

Finding Evidence for Country Specific Double Tax Treaties (with Markus Diller, Daniel Ehm, and Patrick Katzlmayr). Available at SSRN

How do tax technology and controversy expertise affect tax disputes? (with Caren Sureth-Sloane and Daniel Dyck). Available at SSRN

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

Publications

Diller, M., Lorenz, J., and D. Meier (2023): The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model, FinanzArchiv / Public Finance Analyses 79(3), 235–274.

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.