Research // University of Oldenburg

Johannes Lorenz researches the influence of taxation on entrepreneurial decisions; in particular on tax avoidance by individuals and companies and corresponding counter-reactions by the tax authorities.

In addition to analytical tax research, he deals with the economic effects of existing or planned legal norms.

Publications in scientific journals

[article] bibtex
M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, "Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency" The Accounting Review (forthcoming).
@article{dillerlorenz2021, author = {Markus Diller and Johannes Lorenz and Georg Schneider and Caren Sureth-Sloane}, date-added = {2024-10-07 15:15:10 +0200}, date-modified = {2024-10-07 15:15:10 +0200}, journal = {The Accounting Review (forthcoming)}, title = {Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, year = {2025} }
[article] bibtex
M. Diller, D. Ehm, P. Katzlmayr, and J. Lorenz, "Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries' Double Taxation Agreements" Accounting, Economics and Law: A Convivium (forthcoming).
@article{ehm2022, author = {Markus Diller and Daniel Ehm and Patrick Katzlmayr and Johannes Lorenz}, date-added = {2024-09-09 11:41:45 +0200}, date-modified = {2024-09-09 11:44:55 +0200}, journal = {Accounting, Economics and Law: A Convivium (forthcoming)}, title = {Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries' Double Taxation Agreements}, year = {2024} }
[article] bibtex
M. Diller, J. Lorenz, and D. Meier, "The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion -- Insights from an Agent-Based Model" FinanzArchiv / Public Finance Analysis, vol. 79, iss. 3.
@article{meier2023, abstract = {We investigate how public tax return disclosure affects heterogeneous taxpayers' tax avoidance and evasion decisions when they maximize the sum of private expected utility (in line with Allingham and Sandmo, 1972) and social utility (which rewards behavior conforming to social norms). Taxpayers are located on a small-world network and directly observe their neighbors' wealth. Depending on what tax information is disclosed (nothing; net income only; both gross and net income), they can infer their neighbors' behavior with varying precision. Using an agent-based simulation, we find that partial disclosure of tax return information can yield more tax revenue than full disclosure.}, author = {Diller, Markus AND Lorenz, Johannes AND Meier, David}, date-added = {2023-11-20 08:53:22 +0100}, date-modified = {2023-11-20 08:56:41 +0100}, journal = {FinanzArchiv / Public Finance Analysis}, number = {3}, pages = {235--274}, title = {The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion -- Insights from an Agent-Based Model}, volume = {79}, year = {2023}, bdsk-url-1 = {https://doi.org/10.1628/fa-2023-0007} }
[article] bibtex
M. Diller, M. Kittl, and J. Lorenz, "Der effektive Wert des erbschaftsteuerlichen Freibetrags -- Entwicklung einer Referenzgröße als Basis für normative Diskussionen" Steuer und Wirtschaft (StuW).
@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.
@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, and 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.
@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 and J. Lorenz, "Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income" FinanzArchiv / Public Finance Analysis, vol. 71, iss. 4.
@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},

Publications in practitioner journals / Other

[article] bibtex
M. Diller and J. Lorenz, "Kaufpreisaufteilung bei Grundstücken: Neue Methoden, alte Probleme" Deutsches Steuerrecht (DStR).
@article{dillerlorenzdstr2021, author = {Markus Diller and Johannes Lorenz}, date-added = {2021-08-17 16:27:30 +0200}, date-modified = {2023-11-20 08:57:50 +0100}, journal = {Deutsches Steuerrecht (DStR)}, pages = {1638--1642}, title = {Kaufpreisaufteilung bei Grundst{\"u}cken: Neue Methoden, alte Probleme}, year = {2023} }
[conference] bibtex
M. Diller, J. Lorenz, and 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 and J. Lorenz, "Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel" Deutsches Steuerrecht (DStR), vol. 2019, iss. 18.
@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, and J. Lorenz, "Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge" Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, iss. 11.
@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} }
[article] bibtex
S. Binder and J. Lorenz, "Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung" Der Konzern (DK), vol. 2020, iss. 3.
@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},

Working Papers

[unpublished] bibtex
D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes -- The Role of Technology and Controversy Expertise.
@unpublished{dyck2021, author = {Daniel Dyck and Johannes Lorenz and Caren Sureth-Sloane}, date-added = {2023-01-12 19:59:17 +0100}, date-modified = {2024-09-09 11:47:51 +0200}, note = {Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4214449; revise and resubmit at CAR}, title = {Tax Disputes -- The Role of Technology and Controversy Expertise}, year = {2024} }
[unpublished] bibtex
J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives.
@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},

Work in Progress

[unpublished] bibtex
D. Dyck, T. Kourouxous, and J. Lorenz, Joint Tax Audits.
@unpublished{dyck2024, author = {Daniel Dyck and Thomas Kourouxous and Johannes Lorenz}, date-added = {2024-09-09 11:50:16 +0200}, date-modified = {2024-09-09 11:50:37 +0200}, title = {Joint Tax Audits} }
[unpublished] bibtex
J. Lorenz and G. Schneider, Sustainability Reporting: Certification vs. Manatory Reporting Standards.
@unpublished{schneider2024, author = {Johannes Lorenz and Georg Schneider}, date-added = {2024-09-09 11:49:49 +0200}, date-modified = {2024-09-09 11:50:12 +0200}, title = {Sustainability Reporting: Certification vs. Manatory Reporting Standards} }
[unpublished] bibtex
M. Diller, A. Löffler, and J. Lorenz, Taxation of Economic Profit Revisited.
@unpublished{loeffler2023, author = {Markus Diller and Andreas L{\"o}ffler and Johannes Lorenz}, date-added = {2021-08-17 16:34:49 +0200}, date-modified = {2024-09-09 11:49:46 +0200}, title = {Taxation of Economic Profit Revisited},

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