Martin Simmler

Martin Simmler

Research Fellow

Centre for Business Taxation
Saïd Business School
University of Oxford
Park End Street


Martin's research interest is in public economics, in particular the impact of taxes and public goods and services provision on firm decisions (location, finance, employment and investment). 

He is a Research Fellow at the Oxford University Centre for Business Taxation and a Research Fellow at German Institute for Economic Research Berlin (DIW Berlin).

Martin's current research focuses primarily on the impact of profit shifting activities of multinational corporations on their real activities, such as investment spending, labour demand, and wage payments, as well as output price setting. Secondly, he is interested in the determinants of tax rate setting behaviour of jurisdictions and how firms respond to this tax incentive with their location decisions.

Martin joined the Centre for Business Taxation as a Research Fellow in October 2014 after completing his PhD in Economics at the Free University Berlin in March 2013. Before starting his PhD, Martin worked as a tax policy consultant for one for the Big Four tax consulting companies. What is more, during his PhD he worked for the German Institute for Economic Research Berlin (DIW Berlin) and was a visiting researcher at the Norwegian Centre for Taxation, Bergen in 2013. His papers won the best paper by a young scholar award at the Annual Summer Symposium of the Centre for Business Taxation (2012) and the best paper award at the 5th RGS Doctoral Conference in Economics (2012).

At the end of 2014, Martin was awarded a research grant (£250,000) from the German Research Foundation (DFG) to study the impact of public services and goods provision on firm behaviour as well as its incidence on profits, wages and land prices. 


  • Public Economics
  • Corporate Finance
  • Investment
  • Employment
  • Capital Structure
  • Tax Avoidance of Multinational Corporations


Work in progress:

  • Firm heterogeneity and jurisdictions’ tax rate choice (joint with Nadine Riedel and Tobias Böhm)
  • Bank’s trading activity, the lending channel and real investment: Evidence from individual firm-bank relationships in Germany (with Frank Fossen and Nadja Dwenger)
  • Capitalisation of renewable energy subsidies into property prices (with Peter Haan)
  • Multinationals, profit shifting and wage bargaining (with Sebastian Siegloch)
  • Do multinational firms invest more? On the role of internal debt financing.
  • Differential taxation and firms’ financial leverage: Evidence from the introduction of a flat tax on interest income (with Frank Fossen)
  • Impact of introducing an interest barrier: Evidence from the German corporate tax reform 2008 (with Hermann Buslei)


  • Peter Haan,
  • Martin Simmler
  • N Dwenger,
  • FM Fossen,
  • M Simmler

Personal taxation of capital income and the financial leverage of firms(opens in new window)

  • Frank M Fossen,
  • Martin Simmler

Firm level models(opens in new window)

Journal article  |  Contributions to Economic Analysis  | 
  • H Buslei,
  • S Bach,
  • M Simmler
See more publications


Martin has significant experience in policy involvement and dialogue.

During his work at the German Institute for Economic Research (DIW) he has co-written several policy reports on policy relevant tax issues, e.g., the German-French corporate tax harmonisation, the financing of lower tier government in Germany, or the impact of anti-abuse regulation on the multinational firms’ profit shifting behaviour. Further, while working at the DIW, together with his colleagues, he developed and applied a firm microsimulation model to consult the German Federal Ministry of Finance with respect to the impact of potential tax reform scenarios. Martin is a co-author of the chapter on Firm microsimulation models in the forthcoming Handbook of Microsimulation.

Martin regularly presents his work at international academic conferences, such as the European Economic Association Meetings and the Meetings of the International Institute for Public Finance.