Forschung

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Prof. Dr. Johannes Lorenz

A5, Raum 2-213

Ammerländer Heerstr. 114–118
26111 Oldenburg

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Forschung

Johannes Lorenz forscht zu dem Einfluss der Besteuerung auf unternehmerische Entscheidungen; insbesondere zu Steuervermeidung von Individuen und Unternehmen und entsprechenden Gegenreaktionen der Finanzverwaltung.

Neben analytischer „Grundlagenforschung“ beschäftigt er sich mich mit ökonomischen Auswirkungen bestehender oder geplanter Rechtsnormen.

Publikationen in wissenschaftlichen Fachzeitschriften

  • [article] bibtex
    M. Diller, M. Kittl, und J. Lorenz, "Der effektive Wert des erbschaftsteuerlichen Freibetrags -- Entwicklung einer Referenzgröße als Basis für normative Diskussionen" Steuer und Wirtschaft (StuW), 2021.
    @article{dillerkittl2019,
      author = {Markus Diller and Maximilian Kittl and Johannes Lorenz},
      date-added = {2021-09-28 09:53:43 +0200},
      date-modified = {2021-09-28 09:54:13 +0200},
      journal = {Steuer und Wirtschaft (StuW)},
      note = {forthcoming},
      title = {Der effektive Wert des erbschaftsteuerlichen Freibetrags -- Entwicklung einer Referenzgr{\"o}{\ss}e als Basis f{\"u}r normative Diskussionen},
      year = {2021} }
  • [article] bibtex
    J. Lorenz, "Population Dynamics of Tax Avoidance with Crowding Effects" Journal of Evolutionary Economics, vol. 29, 2019.
    @article{lorenz2019,
      author = {Johannes Lorenz},
      date-added = {2020-08-30 18:20:32 +0200},
      date-modified = {2020-08-30 18:22:19 +0200},
      journal = {Journal of Evolutionary Economics},
      pages = {581--609},
      title = {Population Dynamics of Tax Avoidance with Crowding Effects},
      volume = {29},
      year = {2019} }
  • [article] bibtex
    M. Diller, T. Späth, und J. Lorenz, "Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption" Journal of Business Economics, vol. 89, iss. 5, 2019.
    @article{diller2019,
      author = {Markus Diller and Thomas Sp{\"a}th and Johannes Lorenz},
      date-added = {2020-08-30 18:27:24 +0200},
      date-modified = {2020-08-30 18:29:05 +0200},
      journal = {Journal of Business Economics},
      number = {5},
      pages = {599--626},
      title = {Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption},
      volume = {89},
      year = {2019} }
  • [article] bibtex
    M. Diller und J. Lorenz, "Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income" FinanzArchiv / Public Finance Analysis, vol. 71, iss. 4, 2015.
    @article{diller2015,
      author = {Markus Diller and Johannes Lorenz},
      date-modified = {2016-02-18 09:09:01 +0000},
      journal = {FinanzArchiv / Public Finance Analysis},
      number = {4},
      pages = {506--530},
      title = {Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income},
      volume = {71},
      year = {2015} }

Publikationen in Praktikerzeitschriften / Andere

  • [article] bibtex
    M. Diller und J. Lorenz, "Anmerkung zur neuen BMF-Arbeitshilfe sowie kritische Analyse des sog. „umgekehrten Ertragswertverfahrens``" Deutsches Steuerrecht (DStR) (erscheint demnächst), 2021.
    @article{dillerlorenzdstr2021,
      author = {Markus Diller and Johannes Lorenz},
      date-added = {2021-08-17 16:27:30 +0200},
      date-modified = {2021-08-17 16:27:30 +0200},
      journal = {Deutsches Steuerrecht (DStR) (erscheint demn{\"a}chst)},
      title = {Anmerkung zur neuen BMF-Arbeitshilfe sowie kritische Analyse des sog. „umgekehrten Ertragswertverfahrens``},
      year = {2021} }
  • [article] bibtex
    S. Binder und J. Lorenz, "Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung" Der Konzern (DK), vol. 2020, iss. 3, 2020.
    @article{binder2020,
      author = {Sebastian Binder and Johannes Lorenz},
      date-added = {2020-08-30 18:31:50 +0200},
      date-modified = {2020-08-30 18:39:47 +0200},
      journal = {Der Konzern (DK)},
      number = {3},
      pages = {98--104},
      title = {Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der j{\"u}ngsten BFH-Rechtsprechung},
      volume = {2020},
      year = {2020} }
  • [conference] bibtex
    M. Diller, J. Lorenz, und D. Meier, "Tax Avoidance and Social Control" in Proc. Operations Research Proceedings 2019, 2020.
    @conference{meier2020,
      author = {Markus Diller and Johannes Lorenz and David Meier},
      booktitle = {Operations Research Proceedings 2019},
      date-added = {2021-08-18 09:44:47 +0200},
      date-modified = {2021-08-18 09:44:47 +0200},
      editor = {Janis S. Neufeld and Udo Buscher and Rainer Lasch and Dominik M{\"o}st and J{\"o}rn Sch{\"o}nberger},
      pages = {633--639},
      publisher = {Springer},
      title = {Tax Avoidance and Social Control},
      year = {2020} }
  • [article] bibtex
    M. Kittl und J. Lorenz, "Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel" Deutsches Steuerrecht (DStR), vol. 2019, iss. 18, 2019.
    @article{kittl2019,
      author = {Maximilian Kittl and Johannes Lorenz},
      date-added = {2020-08-30 18:36:42 +0200},
      date-modified = {2020-08-30 18:39:31 +0200},
      journal = {Deutsches Steuerrecht (DStR)},
      number = {18},
      pages = {897--903},
      title = {Was lange w{\"a}hrt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel},
      volume = {2019},
      year = {2019} }
  • [article] bibtex
    M. Diller, M. Grottke, und J. Lorenz, "Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge" Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, iss. 11, 2015.
    @article{grottke2015,
      author = {Markus Diller and Markus Grottke and Johannes Lorenz},
      date-added = {2020-08-30 18:41:35 +0200},
      date-modified = {2020-08-30 18:44:13 +0200},
      journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
      number = {11},
      pages = {606--641},
      title = {Investitionsneutrale Besteuerung des {\"o}konomischen Gewinns: ein Abriss j{\"u}ngerer Forschungsbeitr{\"a}ge},
      volume = {44},
      year = {2015} }

Working Paper

  • [unpublished] bibtex
    M. Diller, D. Ehm, P. Katzlmayr, und J. Lorenz, Finding Evidence for Country Specific Double Tax Treaties, 2022.
    @unpublished{ehm2022,
      author = {Markus Diller and Daniel Ehm and Patrick Katzlmayr and Johannes Lorenz},
      date-added = {2023-01-12 20:03:10 +0100},
      date-modified = {2023-01-12 20:09:18 +0100},
      note = {Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4300375},
      title = {Finding Evidence for Country Specific Double Tax Treaties},
      year = {2022} }
  • [unpublished] bibtex
    D. Dyck, J. Lorenz, und C. Sureth-Sloane, How do tax technology and controversy expertise affect tax disputes? 2022.
    @unpublished{dyck2021,
      author = {Daniel Dyck and Johannes Lorenz and Caren Sureth-Sloane},
      date-added = {2023-01-12 19:59:17 +0100},
      date-modified = {2023-01-12 20:01:22 +0100},
      note = {Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4214449},
      title = {How do tax technology and controversy expertise affect tax disputes?},
      year = {2022} }
  • [unpublished] bibtex
    M. Diller, J. Lorenz, G. Schneider, und C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior, 2021.
    @unpublished{dillerlorenz2021,
      author = {Markus Diller and Johannes Lorenz and Georg Schneider and Caren Sureth-Sloane},
      date-added = {2021-08-17 16:29:20 +0200},
      date-modified = {2021-08-17 16:29:20 +0200},
      note = {Verf{\"u}gbar bei SSRN: https://ssrn.com/abstract=3895611; eingereicht bei TAR},
      title = {Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior},
      year = {2021} }
  • [unpublished] bibtex
    M. Diller, J. Lorenz, und D. Meier, The Impact of Income Tax Return Disclosure on Tax Avoidance and Tax Evasion -- Insights from an Agent-Based Model, 2021.
    @unpublished{meier2021,
      author = {Markus Diller and Johannes Lorenz and David Meier},
      date-added = {2021-08-17 16:29:07 +0200},
      date-modified = {2021-08-17 16:32:42 +0200},
      note = {Eingereicht bei FinanzArchiv / Public Finance Analysis},
      title = {The Impact of Income Tax Return Disclosure on Tax Avoidance and Tax Evasion -- Insights from an Agent-Based Model},
      year = {2021} }
  • [unpublished] bibtex
    J. Lorenz, M. Diller, und C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, 2021.
    @unpublished{lorenz2021,
      author = {Johannes Lorenz and Markus Diller and Caren Sureth-Sloane},
      date-added = {2021-08-17 16:29:00 +0200},
      date-modified = {2021-08-17 16:29:00 +0200},
      note = {Fr{\"u}here Version verf{\"u}gbar bei SSRN: https://papers.ssrn.com/abstract=2992732; Ziel: National Tax Journal},
      title = {The Epidemiology of Tax Avoidance Narratives},
      year = {2021} }

Work in Progress

  • [unpublished] bibtex
    M. Diller, D. Kühne, und J. Lorenz, Loss Aversion in Tax Reporting Behavior -- Evidence from German Income Tax Return Data, 2020.
    @unpublished{kuehne2019,
      author = {Markus Diller and Daniela K{\"u}hne and Johannes Lorenz},
      date-added = {2021-08-17 16:34:49 +0200},
      date-modified = {2021-08-17 16:35:48 +0200},
      note = {Fr{\"u}here Version verf{\"u}gbar unter https://www.wiwi.uni-passau.de/forschung/passauer-diskussionspapiere; R\&R bei BuR bzw. SBuR},
      title = {Loss Aversion in Tax Reporting Behavior -- Evidence from German Income Tax Return Data},
      year = {2020} }
(Stand: 12.01.2023)