Johannes Lorenz

Carl von Ossietzky University of Oldenburg

Ammerländer Heerstraße 114-118

Oldenburg, 26129

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

416

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

The Epidemiology of Tax Avoidance Narratives

TRR 266 Accounting for Transparency Working Paper Series No. 59, WU International Taxation Research Paper Series No. 2021-06
Number of pages: 34 Posted: 27 Jun 2017 Last Revised: 27 Aug 2021
Johannes Lorenz, Markus Diller and Caren Sureth-Sloane
Carl von Ossietzky University of Oldenburg, University of Passau and Paderborn University
Downloads 216 (206,264)
Citation 1

Abstract:

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tax avoidance, tax evasion, epidemiology, contagion, SIS-model, SIR-model, n-grams

2.

Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior

TRR 266 Accounting for Transparency Working Paper Series No. 57, WU International Taxation Research Paper Series No. 2021-05
Number of pages: 68 Posted: 02 Aug 2021 Last Revised: 02 Aug 2022
University of Passau, Carl von Ossietzky University of Oldenburg, University of Graz and Paderborn University
Downloads 137 (303,682)

Abstract:

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transfer pricing, transfer pricing inconsistency, tax avoidance, tax harmonization, strategic behavior, real effects

3.
Downloads 31 (654,712)

Abstract:

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Vorweggenommene Erbfolge, Effektiver erbschaftsteuerlicher Freibetrag

4.

How do tax technology and controversy expertise affect tax disputes?

TRR 266 Accounting for Transparency Working Paper Series No. 101
Number of pages: 55 Posted: 12 Sep 2022
Daniel Dyck, Johannes Lorenz and Caren Sureth-Sloane
Paderborn University, Carl von Ossietzky University of Oldenburg and Paderborn University
Downloads 32

Abstract:

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tax dispute resolution, tax risk management, tax technology, controversy expertise, litigation

5.

Population Dynamics of Tax Avoidance with Crowding Effects

Journal of Evolutionary Economics, 2019, vol. 29, issue 2, No 3
Posted: 27 Jun 2017 Last Revised: 16 Sep 2020
Johannes Lorenz
Carl von Ossietzky University of Oldenburg

Abstract:

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Tax evasion, Tax avoidance, Evolutionary game theory, Crowding

6.

Who Profits From Tax Information Exchange Agreements?

Posted: 20 Oct 2016 Last Revised: 24 Apr 2018
Markus Diller, Johannes Lorenz and Georg Thomas Schneider
University of Passau, Carl von Ossietzky University of Oldenburg and University of Graz

Abstract:

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transfer pricing, separate accounting, profit shifting, tax information exchange agreement