Michael Overesch
Curriculum vitae
- Since 2013 Full Professor of Business Taxation, University of Cologne.
- Since 2005 Guest Researcher, Deutsche Bundesbank, Frankfurt.
- 2011 - 2013 Full Professor of Business Taxation, Goethe-University Frankfurt.
- 2009 - 2011 Assistant Professor, University of Mannheim.
- 2009 Visiting Scholar, University of Michigan, Ann Arbor.
- 2009 Dr. rer. pol. in Economics (equiv. Ph.D.), University of Mannheim,
- 2004 - 2009 Research Affiliate, Centre for European Economic Research (ZEW), Department of Taxation and Public Finance, Mannheim.
- 2004 Diploma-Degree in Business Administration (equiv. M.A.), University of Mannheim.
- 2000 - 2004 Studies of Business Administration, University of Mannheim and University of Osnabrück.
Selected publications
- Bilateral Internal Debt Financing and Tax Planning of Multinational Firms (with G. Wamser), Review of Quantitative Finance and Accounting, 42, 2014, 191-209.
- Capital Structure Choice and Company Taxation - A Meta Study (with J.H. Heckemeyer, L.P. Feld), Journal of Banking and Finance, 37, 2013, 2850-2866.
- Investment Impact of Tax Loss Treatment - Empirical Insights from a Panel of Multi-nationals (with D. Dreßler), International Tax and Public Finance, 20, 2013, 513-543.
- The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms (with T. Buettner, U. Schreiber, G. Wamser), Journal of Public Economics, 96, 2012, 930-938.
- What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks (with J. Rincke), Scandinavian Journal of Economics, 113, 2011, 579-602.
- The Effects of Multinationals‘ Profit Shifting Activities on Real Investments, National Tax Journal, 62, 2009, 5-23.
- Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals (with T. Büttner, U. Schreiber, G. Wamser), Economics Letters, 105, 2009, 309-311.