Work in Progress

Taxation of Economic Profit Revisited (with Markus Diller and Andreas Löffler).

Sustainability reporting: certification vs. manatory reporting standards (with Elisabeth Plietzsch and Georg Schneider)

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

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

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

Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance (with Markus Diller, Georg Schneider, and Caren Sureth-Sloane). Available at SSRN


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.