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

7

DOWNLOADS

758

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (7)

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 262 (214,133)
Citation 1

Abstract:

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

2.

Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 57, WU International Taxation Research Paper Series No. 2021-05
Number of pages: 56 Posted: 02 Aug 2021 Last Revised: 16 Apr 2024
University of Passau, Carl von Ossietzky University of Oldenburg, University of Graz and Paderborn University
Downloads 208 (267,366)
Citation 1

Abstract:

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transfer pricing; transfer pricing inconsistency; tax avoidance; tax harmonization; real effects

3.

How do tax technology and controversy expertise affect tax disputes?

TRR 266 Accounting for Transparency Working Paper Series No. 101, WU International Taxation Research Paper Series No. 2022-11
Number of pages: 55 Posted: 12 Sep 2022 Last Revised: 06 Dec 2022
Daniel Dyck, Johannes Lorenz and Caren Sureth-Sloane
Paderborn University, Carl von Ossietzky University of Oldenburg and Paderborn University
Downloads 146 (363,754)

Abstract:

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

4.

Compliance with the OECD Model Tax Convention: An Analysis of OECD and Non-Member Countries

Number of pages: 11 Posted: 23 Dec 2022 Last Revised: 10 Nov 2023
University of Passau, Passau University, University of Passau and Carl von Ossietzky University of Oldenburg
Downloads 88 (524,458)

Abstract:

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double taxation agreement, international tax policy, OECD, tax competition

5.
Downloads 54 (681,443)

Abstract:

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Vorweggenommene Erbfolge, Effektiver erbschaftsteuerlicher Freibetrag

6.

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

7.

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