Universität zu Köln

2021

Fochmann, Martin, Mueller, Nadja and Overesch, Michael (2021). Less cheating? The effects of prefilled forms on compliance behavior. J. Econ. Psychol., 83. AMSTERDAM: ELSEVIER. ISSN 1872-7719

Overesch, Michael and Pflitsch, Max (2021). CROSS-BORDER EFFECTS OF A MAJOR TAX REFORM - EVIDENCE FROM THE EUROPEAN STOCK MARKET. Natl. Tax J., 74 (1). S. 75 - 107. CHICAGO: UNIV CHICAGO PRESS. ISSN 1944-7477

Overesch, Michael 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*. Contemp. Account. Res., 38 (3). S. 1616 - 1643. HOBOKEN: WILEY. ISSN 1911-3846

2020

Overesch, Michael, 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. Natl. Tax J., 73 (2). S. 361 - 401. WASHINGTON: NATL TAX ASSOC. ISSN 1944-7477

2018

Buettner, Thiess, Overesch, Michael and Wamser, Georg (2018). Anti profit-shifting rules and foreign direct investment. Int. Tax Public Financ., 25 (3). S. 553 - 581. DORDRECHT: SPRINGER. ISSN 1573-6970

Heckemeyer, Jost H., Olligs, Pia and Overesch, Michael (2018). HOME SWEET HOME VERSUS INTERNATIONAL TAX PLANNING: WHERE DO MULTINATIONAL FIRMS HOLD THEIR US TRADEMARKS? Natl. Tax J., 71 (3). S. 485 - 520. WASHINGTON: NATL TAX ASSOC. ISSN 1944-7477

2017

Heckemeyer, Jost H. and Overesch, Michael (2017). Multinationals' profit response to tax differentials: Effect size and shifting channels. Can. J. Econ.-Rev. Can. Econ., 50 (4). S. 965 - 995. HOBOKEN: WILEY. ISSN 1540-5982

Merz, Julia, Overesch, Michael and Wamser, Georg (2017). The location of financial sector FDI: Tax and regulation policy. J. Bank Financ., 78. S. 14 - 27. AMSTERDAM: ELSEVIER. ISSN 1872-6372

2016

Buettner, Thiess, Overesch, Michael and Wamser, Georg (2016). Restricted interest deductibility and multinationals' use of internal debt finance. Int. Tax Public Financ., 23 (5). S. 785 - 798. DORDRECHT: SPRINGER. ISSN 1573-6970

Merz, Julia and Overesch, Michael (2016). Profit shifting and tax response of multinational banks. J. Bank Financ., 68. S. 57 - 69. AMSTERDAM: ELSEVIER SCIENCE BV. ISSN 1872-6372