Overview

Simon Loretz holds a PhD from the University of Innsbruck on the subject of taxation and the location decisions of multinational companies.

From 2004 to 2006 he has worked as a project assistant at the Institute for Public Finance at the University of Innsbruck.

He was a Research Fellow at the Centre for Business Taxation from 2007-2010.

Research interests

Simon Loretz's current research interests include the measurement of tax burden, international tax competition and the location and production decisions of companies.

Journal articles:

Firm-specific Forward-looking Effective Tax Rates, International Tax and Public Finance, Vol. 16, No. 6. (December 2009), pp. 850-870. (with Peter Egger, Michael Pfaffermayr and Hannes Winner).

Bilateral Effective Tax Rates and Foreign Direct Investment, International Tax and Public Finance, Vol. 16, No. 6. (December 2009), pp. 822-849. (with Peter Egger, Michael Pfaffermayr and Hannes Winner).

Corporate Taxation in the OECD in a Wider Context, Oxford Review of Economic Policy (2008) 24: 639-660

The Effects of EU Formula Apportionment on Corporate Tax Revenues
Fiscal Studies, Vol. 29, No. 1. (March 2008), pp. 1-33. (with Michael Devereux).

Determinants of Bilateral Effective Tax Rates: Empirical Evidence from OECD countries, Fiscal Studies, Vol. 28, No. 2. (June 2007), pp. 227-249.

Working papers:

Corporate tax harmonization in the EU, Oxford University Centre for Business Taxation WP 09/32 (with Leon Bettendorf, Michael P. Devereux, Albert van der Horst and Ruud A. de Mooij).

Corporate Tax Competition between Firms, Oxford University Centre for Business Taxation WP 09/12 (with Padraig Moore).

Corporate Taxation and Multinational Activity, Oxford University Centre for Business Taxation WP 09/04 (with Peter Egger, Michael Pfaffermayr and Hannes Winner).

Increased efficiency through consolidation and formula apportionment in the European Union? Oxford University Centre for Business Taxation WP 08/12 (with Michael Devereux).