Martin Simmler

Research Fellow

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


Martin is a Research Fellow at the Oxford University Centre for Business Taxation. His research interest is in applied public economics. 

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. 

Martin’s current research focuses on the impact of tax policy on the competitiveness of (multinational) firms and the link between taxation of commercial properties and local economic activity.

Martin has lectured in Finance at Oxford Saïd and offered seminars in empirical tax research at the Free University Berlin.


Work in progress:

  • Fiscal decentralisation of property tax revenues and the size and composition of the commercial property market

  • Should commercial property taxation be blamed for empty properties?

  • Product-market competition and profit shifting of multinational enterprises

  • Worldwide and territorial taxation and multinational firms’ competitiveness


  • Ronny Freier,
  • Martin Simmler,
  • Christian Wittrock
  • Nadine Riedel,
  • Martin Simmler,
  • Christian Wittrock
  • Leonie Koch,
  • Martin Simmler

Discretionary fiscal responses to the Covid-19 pandemic(opens in new window)

  • Journal article
  • Oxford Review of Economic Policy
  • Michael P Devereux,
  • İrem Güçeri,
  • Martin Simmler,
  • Eddy HF Tam
  • Nadine Riedel,
  • Martin Simmler,
  • Christian Wittrock
See more publications


Martin has significant experience in policy involvement and dialogue.

In the past, he has co-written several policy reports on policy relevant tax issues, e.g., the OECD GloBE proposal, the optimal policy mix to support firm innovation and R&D; the EU’s anti-tax avoidance measures; the German-French corporate tax harmonisation; the financing of lower tier governments in Germany; or the impact of anti-abuse regulation on 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 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.