Contact

Prof. Dr Johannes Lorenz

A5, Room 2-213

Ammerländer Heerstr. 114-118 26111 Oldenburg

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Research

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] 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] 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] 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] bibtex
    J. Lorenz, "Population Dynamics of Tax Avoidance with Crowding Effects" Journal of Evolutionary Economics, vol. 29.
  • [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] 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.

Publications in practitioner journals / Other

  • [article] bibtex
    M. Diller and J. Lorenz, "Kaufpreisaufteilung bei Grundstücken: Neue Methoden, alte Probleme" Deutsches Steuerrecht (DStR).
  • [conference] bibtex
    M. Diller, J. Lorenz, and D. Meier, "Tax Avoidance and Social Control" in Proc. Operations Research Proceedings 2019, 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] 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] bibtex
    S. Binder and J. Lorenz, "Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung" Der Konzern (DK), vol. 2020, iss. 3.

Working Papers

  • [unpublished] bibtex
    D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes -- The Role of Technology and Controversy Expertise.
  • [unpublished] bibtex
    J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives.

Work in Progress

  • [unpublished] bibtex
    D. Dyck, T. Kourouxous, and J. Lorenz, Joint Tax Audits.
  • [unpublished] bibtex
    J. Lorenz and G. Schneider, Sustainability Reporting: Certification vs. Manatory Reporting Standards.
  • [unpublished] bibtex
    M. Diller, A. Löffler, and J. Lorenz, Taxation of Economic Profit Revisited.
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