Universität zu Köln

Journal Article

Buettner, Thiess, Overesch, Michael ORCID: 0000-0002-1531-0357 and Wamser, Georg (2018). Anti profit-shifting rules and foreign direct investment. International Tax and Public Finance, 25 (3). 553 - 581. DORDRECHT: SPRINGER. ISSN 1573-6970

Buettner, Thiess, Overesch, Michael ORCID: 0000-0002-1531-0357 and Wamser, Georg (2016). Restricted interest deductibility and multinationals' use of internal debt finance. International Tax and Public Finance, 23 (5). 785 - 798. DORDRECHT: SPRINGER. ISSN 1573-6970

Fochmann, Martin ORCID: 0000-0002-7747-1105, Mueller, Nadja and Overesch, Michael ORCID: 0000-0002-1531-0357 (2021). Less cheating? The effects of prefilled forms on compliance behavior. Journal of Economic Psychology, 83. p. 102365. AMSTERDAM: ELSEVIER. ISSN 1872-7719

Heckemeyer, Jost H., Olligs, Pia and Overesch, Michael ORCID: 0000-0002-1531-0357 (2018). HOME SWEET HOME VERSUS INTERNATIONAL TAX PLANNING. WHERE DO MULTINATIONAL FIRMS HOLD THEIR US TRADEMARKS? National tax journal, 71 (3). 485 - 520. WASHINGTON: Univ. of Chicago Press. ISSN 1944-7477

Heckemeyer, Jost H. and Overesch, Michael ORCID: 0000-0002-1531-0357 (2017). Multinationals' profit response to tax differentials: Effect size and shifting channels. The Canadian journal of economics, 50 (4). 965 - 995. HOBOKEN: WILEY. ISSN 1540-5982

Merz, Julia and Overesch, Michael ORCID: 0000-0002-1531-0357 (2016). Profit shifting and tax response of multinational banks. Journal of banking and finance, 68. 57 - 69. AMSTERDAM: ELSEVIER SCIENCE BV. ISSN 1872-6372

Merz, Julia, Overesch, Michael ORCID: 0000-0002-1531-0357 and Wamser, Georg (2017). The location of financial sector FDI: Tax and regulation policy. Journal of banking and finance, 78. 14 - 27. AMSTERDAM: ELSEVIER SCIENCE BV. ISSN 1872-6372

Overesch, Michael ORCID: 0000-0002-1531-0357 and Pflitsch, Max ORCID: 0000-0001-8993-9396 (2021). Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market. National tax journal, 74 (1). 75 - 107. CHICAGO: Univ. of Chicago Press. ISSN 1944-7477

Overesch, Michael ORCID: 0000-0002-1531-0357, Strueder, Sabine and Wamser, Georg (2020). DO US FIRMS AVOID MORE TAXES THAN THEIR EUROPEAN PEERS? ON FIRM CHARACTERISTICS AND TAX LEGISLATION AS DETERMINANTS OF TAX DIFFERENTIALS. National tax journal, 73 (2). 361 - 401. WASHINGTON: Univ. of Chicago Press. ISSN 1944-7477

Overesch, Michael ORCID: 0000-0002-1531-0357 and Wolff, Hubertus (2021). Financial Transparency to the Rescue: Effects of Public Country-by-Country Reporting in the European Union Banking Sector on Tax Avoidance*. Contemporary Accounting Research, 38 (3). 1616 - 1643. HOBOKEN: Wiley-Blackwell. ISSN 1911-3846

Preprints, Working Papers or Reports

Fochmann, Martin ORCID: 0000-0002-7747-1105, Müller, Nadja and Overesch, Michael ORCID: 0000-0002-1531-0357 (2018). Less Cheating? The Effects of Prefilled Forms on Compliance Behavior. Working Paper.