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Michael Overesch

Michael Overesch - Chair of Business Taxation

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.