Dr. Simon Loretz Bamberger Str. 31 D-95445 Bayreuth +49 921 55 6243 simon.loretz@uni-bayreuth.de http://www.ewf.uni-bayreuth.de/de/index.html Geburtsdatum: 10. Oktober 1977 Geburtsort: Feldkirch Staatsbürgerschaft: Österreich Familienstand: Ledig CURRICULUM VITAE Dr. Simon Loretz Berufserfahrung Aktuelle Anstellungen 08/2010 jetzt Akademischer Rat, Universität Bayreuth 08/2010 jetzt Research Associate, Oxford University Centre for Business Taxation Frühere Anstellungen 10/2006 07/2010 Research Fellow, Oxford University Centre for Business Taxation 04/2004 09/2006 Forschungsassistent, Universität Innsbruck Zivildienst 10/1997 09/1998 IfS-Sachwalterschaft, Feldkirch Ausbildung 05/2012 2013 Habilitation Volkswirtschaftslehre, Universität Bayreuth voraussichtlicher Abschluss in 2013 04/2004 10/2006 Doktorat Volkswirtschaftslehre, Universität Innsbruck 10/1998 09/2003 Diplomstudium der Internationalen Wirtschaftswissenschaften, Universität Innsbruck, Abschluÿ: Mag. rer. soc. oec. 06/1997 Matura Bundeshandelsakademie Feldkirch Forschungsinteressen Finanzwissenschaft, insbesondere Unternehmensbesteuerung Europäische Integration Auÿenhandel, insbesondere Verhalten von mulitnationalen Unternehmen Angewandte Ökonometrie, Paneldaten und räumliche Ökonometrie 1
Veröffentlichungen Referierte Zeitschriften 2012 Corporate Tax Competition between Firms, International Tax and Public Finance, im Erscheinen. (mit Padraig J. Moore) 2010 Homogeneous Prot Tax Eects for Heterogeneous Firms, The World Economy, Vol 33, No. 8. (August 2010), pp. 1023-1041. (mit Peter Egger) Corporate Tax Harmonization in the EU, Economic Policy, Issue 63 (July 2010), pp. 537-590. (mit Leon Bettendorf, Michael P. Devereux, Albert van der Horst und Ruud de Moij) 2009 Firm-specic Forward-looking Eective Tax Rates, International Tax and Public Finance, Vol. 16, No. 6. (December 2009), pp. 850-870. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) Bilateral Eective Tax Rates and Foreign Direct Investment, International Tax and Public Finance, Vol. 16, No. 6. (December 2009), pp. 822-849. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) 2008 Corporate Taxation in the OECD in a Wider Context, Oxford Review of Economic Policy, Vol. 24, No. 4. (Winter 2008) pp. 639-660. The Eects of EU Formula Apportionment on Corporate Tax Revenues, Fiscal Studies, Vol. 29, No. 1. (March 2008), pp. 1-33. (mit Michael P. Devereux) 2007 Determinants of Bilateral Eective Tax Rates: Empirical Evidence from OECD countries, Fiscal Studies, Vol. 28, No. 2. (June 2007), pp. 227-249. Beiträge zu Sammelbänden 2011 How would EU Corporate Tax Reform aect US Investment in Europe? Tax Policy and the Economy, Volume 26, National Bureau of Economic Research, Inc. (mit Michael P. Devereux) 2009 Evidence of Tax Competition: A Review, in M. Aujean and C. Saint-Étienne (ed.) Stratégies scales des états et des entreprises: Souveraineté et concurrence. (mit Michael P. Devereux) Nicht-referierte Zeitschriften 2004 Unternehmensbesteuerung, internationale Direktinvestitionen und Steuerreform 2005 in Österreich, Wirtschaftspolitische Blätter 4/2004, pp. 495-505. (mit Michael Pfaermayr und Hannes Winner) Buchrezension 2005 Sørensen, Peter Birch (ed.), Measuring the Tax Burden on Capital and Labor, in Review of World Economics, Vol. 141, No. 2/2005, pp. 369-372. Von referierten Journalen zur Revision eingeladene Papiere Evidence for Prot Shifting with Tax Sensitive Capital Stocks, Finanzarchiv. (mit Socrates Mokkas) Corporate Taxation and Multinational Activity, Journal of International Economics. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) 2
Veröffentlichungen (fortgesetzt) Monographien 2009 The Economic Eects of EU-Reforms in Corporate Income Tax Systems, Studie für die Europäische Kommission, Brüssel. (mit Leon Bettendorf, Albert van der Horst, Ruud de Mooij und Michael P. Devereux) 2006 Taxation and the Location Decisions of Multinational Companies (Dissertation in Volkswirtschaftslehre; Erstgutachter: Univ.-Prof. Dr. Michael Pfaermayr; Zweitgutachter: A. Univ.-Prof. Dr. Hannes Winner), Innsbruck, 2006. 2003 Regional Tax Harmonisation between Asymmetric Countries and the Impact on Foreign Direct Investment (Diplomarbeit in Internationaler Wirtschaftswissenschaft; Gutachter: Univ.-Prof. Dr. Michael Pfaermayr), Innsbruck, 2003. Arbeitspapiere 2012 What do we know about corporate tax competition? Oxford University Centre for Business Taxation Working Paper 12/29. (mit Michael P. Devereux) The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Oxford University Centre for Business Taxation Working Paper 12/23. (mit Michael P. Devereux und Li Liu) 2011 Evidence for Prot Shifting with Tax sensitive Capital Stocks, Oxford University Centre for Business Taxation Working Paper 11/16. (mit Socrates Mokkas) How would EU Corporate Tax Reform aect US Investment in Europe? NBER Working Paper Series No. 17576. (mit Michael P. Devereux) How would EU Corporate Tax Reform aect US Investment in Europe? Oxford University Centre for Business Taxation Working Paper 11/24. (mit Michael P. Devereux) 2010 Evaluating Neutrality Properties of Corporate Tax Reforms, Oxford University Centre for Business Taxation Working Paper 10/07. (mit Michael P. Devereux) 2009 Corporate Tax Harmonization in the EU, Oxford University Centre for Business Taxation Working Papers 09/32. (mit Leon Bettendorf, Michael P. Devereux, Albert van der Horst und Ruud de Moij) Corporate Tax Competition between Firms, Oxford University Centre for Business Taxation Working Paper 09/12. (mit Padraig J. Moore) Corporate Tax Competition between Firms, Institut d'economia de Barcelona (IEB) Working Papers 2009/19. (mit Padraig J. Moore) Corporate Tax Competition between Firms, Working Papers in Economics and Finance 2009-3, Universität Salzburg. (mit Padraig J. Moore) Corporate Taxation and Multinational Activity, Oxford University Centre for Business Taxation Working Paper 09/04. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) 2008 Corporate Taxation in the OECD in a Wider Context, Oxford University Centre for Business Taxation Working Papers 08/21. Increased Eciency through Consolidation and Formula Apportionment in the European Union?, Oxford University Centre for Business Taxation Working Papers 08/12. (mit Michael P. Devereux) 3
Veröffentlichungen (fortgesetzt) Firm-specic Forward-looking Eective Tax Rates, Oxford University Centre for Business Taxation Working Papers 08/11. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) Bilateral Eective Tax Rates and Foreign Direct Investment, Oxford University Centre for Business Taxation Working Papers 08/02. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) 2007 The Eects of EU Formula Apportionment on Corporate Tax Revenues, Oxford University Centre for Business Taxation Working Papers 07/06. (mit Michael P. Devereux) 2006 Corporate Taxation and Multinational Activity, CESifo Working Paper Series 1773. (mit Peter Egger, Michael Pfaermayr und Hannes Winner) Verschiedenes 2011 Corporation Tax in the United Kingdom, Oxford University Centre for Business Taxation (mit Michael P. Devereux) Corporate Tax Reform in the EU: Weighing the Pros and Cons, Vox EU (mit Leon Bettendorf, Albert van der Horst und Michael P. Devereux) Laufende Projekte Beer Excise Taxation and Market Concentration (mit Harald Oberhofer) The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records (mit Michael P. Devereux und Li Liu) Taxes and the Co-location of Tangible and Intangible Assets. What do we know about Corporate Tax Competition? (mit Michael P. Devereux) Drittmittelprojekte Ko-Antragsteller 2012 "Company births and deaths: Investigating the role of taxation", Joint ERSC and HMRC research grant RES-194-23-0012, Ko-Antragsteller und Internationaler Forscher, Förderungssumme: 100,000 GBP. Mitarbeit bei Drittmittelprojekten 2009 "The economic eects of EU-reforms in corporate income tax systems", Studie für die Europäische Kommission, Projekt No. TAXUD/2007/DE/324. 2004-2006 "Ansiedlungs- und Produktionentscheidungen von multinationalen Firmen", Fonds zur Förderung der wissenschaftlichen Forschung (FWF) Projektnummer P17028. 4
Präsentationen Konferenzen und Workshops 2012 What do we know about Corporate Tax Competition?, 68th Congress of the IIPF, 16.-19. August, Dresden, Deutschland. Taxes and the Co-location of Intangible and Tangible Assets Conference on International Business Taxation, 9.-10. Juli, Glasgow, Groÿbritannien. Taxes and the Co-location of Intangible and Tangible Assets European Tax Policy Forum Conference, 27. April, Brüssel, Belgien. 2011 Beer Excise Taxation and Market Concentration, 2nd Beeronomics, 21.-24. September, Freising, Deutschland. Evaluating Neutrality Properties of Corporate Tax reforms, 67th Congress of the IIPF, 7.-11. August, Ann Arbor, USA. Evaluating Neutrality Properties of Corporate Tax reforms, Jahrestagung der Nationalökonomischen Gesellschaft Österreichs, 3.-4. Juni, Graz, Österreich. 2010 Homogeneous Prot Tax Eects for Heterogeneous Firms, 66th Congress of the IIPF, 23.-26. August, Uppsala, Schweden. Homogeneous Prot Tax Eects for Heterogeneous Firms, Jahrestagung der Nationalökonomischen Gesellschaft Österreichs, 14.-15. Mai, Wien, Österreich. 2009 Corporate Tax Competition between Firms, 65th Congress of the IIPF, 13.-16. August, Kapstadt, Südafrika. Corporate Tax Competition between Firms, III Workshop on Fiscal Federalism, 18.-19. Juni, Barcelona, Spanien. Corporate Tax Competition between Firms, Jahrestagung der Nationalökonomischen Gesellschaft Österreichs, 22.-23. Mai, Linz, Österreich. Corporate Tax Competition between Firms, European Tax Policy Forum Conference, 27. April, London, Groÿbritannien. Corporate Tax Competition between Firms, 'Taxes and the nancial and legal structure of Firms' Workshop, 7.-9. Januar, Wien, Österreich. 2008 What do we know about Corporate Tax Competition, 101st Annual Conference on Taxation, 20.-22. November Philadelphia, USA. The Condition of Corporate Taxation in the OECD a Wider Context, Oxford University Centre for Business Taxation Summer Conference, 20.-21. Juni, Oxford, Groÿbritannien. Increased eciency through consolidation and formula apportionment in the European Union?, European Economic Review Workshop, Juni, Amsterdam, Niederlande. Increased Eciency through Consolidation and Formula Apportionment in the European Union?, Jahrestagung der Nationalökonomischen Gesellschaft Österreichs, 23.-24. Mai, Wien, Österreich. Increased Eciency through Consolidation and Formula Apportionment in the European Union?, Annual Conference of the Royal Economic Society, 17.-19. März, Warwick, Groÿbritannien. The Eects of EU Formula Apportionment on Corporate Tax Revenues, DIW 'Microsimulation' Workshop, 15. Februar, Berlin, Deutschland. 2007 The Eects of EU Formula Apportionment on Corporate Tax Revenues, 63rd Congress of the IIPF, 27.-30. August, Warwick, Groÿbritannien. 5
Präsentationen (fortgesetzt) The Eects of EU Formula Apportionment on Corporate Tax Revenues, Oxford University Centre for Business Taxation Summer Conference, 28. Juni, Oxford, Groÿbritannien. The Eects of EU Formula Apportionment on Corporate Tax Revenues, II Workshop on Fiscal Federalism, 21.-22. Juni, Sevilla, Spanien. The Eects of EU Formula Apportionment on Corporate Tax Revenues, European Tax Policy Forum Conference, 23. April, London, Groÿbritannien. 2006 Corporate Taxation and Multinational Activity, 62nd Congress of the IIPF, 28.-31. August, Paphos, Zypern. Corporate Taxation and Multinational Activity, Annual Conference Western Economic Association, 29.Juni-3.Juli, San Diego, USA. Corporate Taxation and Multinational Activity, ZEW Summerworkshop, 13.-16. Juni, Mannheim, Germany. Corporate Taxation and Multinational Activity, Jahrestagung der Nationalökonomischen Gesellschaft Österreichs, 5.-6. Mai, Wien, Österreich. 2005 Determinants of Bilateral Eective Tax Rates: Empirical Evidence from OECD Countries, 61st Congress of the IIPF, 22.-25. August, Jeju, Südkorea. Seminare 2012 Forschungsseminar Universität Hohenheim, Deutschland. 2011 Forschungsseminar Universität Wien, Österreich. 2010 Forschungsseminar Universität Bayreuth, Deutschland. Forschungsseminar Oxford University Centre for Business Taxation, Groÿbritannien. 2009 Forschungsseminar Universität Salzburg, Österreich. Internes Seminar HM Revenue and Customs, London, Groÿbritannien. 2008 Forschungsseminar Universität München, Deutschland. Forschungsseminar Universität Innsbruck, Österreich. 2005 Forschungsseminar Universität Innsbruck, Österreich. Referee-Tätigkeit Referee-Tätigkeit American Economic Review, CESifo Economic Studies, Die Betriebswirtschaft, Economic Inquiry, Economics Bulletin, European Economic Review, Empirica, Finanzarchiv (3), Fiscal Studies (3), International Tax and Public Finance (7), Journal of Economic Surveys (2), Journal of Economic Integration, Journal of Public Policy, Journal of Public Economics (2), National Tax Journal, Open Economies Review, Review of World Economy (2) Lehrerfahrung Universität Dresden Vorlesung "Kapitalmobilität" (Lehrveranstaltungsleiter) (Monetäre Makroökonomie) 6
Lehrerfahrung (fortgesetzt) Übung "Kapitalmobilität" (Lehrveranstaltungsleiter) (Monetäre Makroökonomie) SS 2012 SS 2012 SS 2012 SS 2012 WS 2011/2012 WS 2011/2012 WS 2011/2012 WS 2011/2012 SS 2011 SS 2011 SS 2011 SS 2011 WS 2010/2011 WS 2010/2011 WS 2010/2011 WS 2010/2011 Universität Bayreuth Vorlesung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirische Computerübung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirische Vorlesung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirischer Aussenhandel) Computerübung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirischer Aussenhandel) Vorlesung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirische Computerübung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirische Vorlesung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirischer Aussenhandel) Computerübung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirischer Aussenhandel) Vorlesung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirische Computerübung "Empirical problems of globalisation" (Lehrveranstaltungsleiter) (Empirische SS 2006 SS 2005 Universität Innsbruck Proseminar "Vertiefungskurs International Wirtschaftsbeziehungen II" Proseminar "Vertiefungskurs International Wirtschaftsbeziehungen II" 7
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