Forschung

Working Papers

An Economic Analysis of Joint Tax Audits (with Daniel Dyck and Thomas Kourouxous). Available at SSRN.

Sustainability Reporting in Supply Chains: Certification vs. Mandatory Reporting Standards and Corporate Governance Regulation (with Georg Schneider). Available at SSRN.

Tax Disputes – The Role of Technology and Controversy Expertise (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.

Veröffentlichungen

Diller, M., Lorenz, J., Schneider, G., and C. Sureth-Sloane (2025): Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency, The Accounting Review 100(2), 71–102, https://doi.org/10.2308/TAR-2021-0477.

Diller, M., Ehm, D., Katzlmayr, P., and J. Lorenz (2024): Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries' Double Taxation Agreements, Accounting, Economics and Law: A Convivium, 2024, https://doi.org/10.1515/ael-2023-0126.

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, https://doi.org/10.1628/fa-2023-0007.

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., https://doi.org/10.9785/stuw-2021-980408.

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, https://doi.org/10.1007/s11573-019-00929-2.

Lorenz, J. (2019): Population Dynamics of Tax Avoidance with Crowding Effects, Journal of Evolutionary Economics, 29, 581–609, https://doi.org/10.1007/s00191-018-0572-6.

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, https://doi.org/10.1628/001522115X14468039983521.