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, 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
M. Diller, D. Ehm, P. Katzlmayr, and J. Lorenz, Finding Evidence for Country Specific Double Tax Treaties.
@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, and C. Sureth-Sloane, How do tax technology and controversy expertise affect tax disputes?
@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, and C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior.
@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
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
M. Diller, D. Kühne, and J. Lorenz, Loss Aversion in Tax Reporting Behavior -- Evidence from German Income Tax Return Data.
@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},

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