Publications of Junior Professorship

We would like to give an overview of selected published articles that we have created. Further publications by the individual employees can be found in the respective web profiles on the team pages.

Published research articles:

• F. Ebeling, N. Nolden, M. Overesch, M. Pflitsch, and H. Wolff, Eignen sich Zinssätze von Anleihen für die Ermittlung fremdüblicher Zinssätze von konzerninternen Darlehen? Internationales Steuerrecht (ISTR) 2018, 841-847
• M. Overesch and M. Pflitsch, Cross-border effects of a major tax reform - Evidence from the European stock market, National Tax Journal, 2021, 75–106
  https://doi.org/10.1086/712914

Working Paper:

• F. B. Gaertner, J. L. Hoopes, S. Kelly, and M. Pflitsch, Investor Perceptions of the Book Minimum Tax
  (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4225049)               
• M. Dunker, M. Overesch, and M. Pflitsch, The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions – Evidence from Cross-Border M&As
  (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3932459)
• D. Lynch, M. Stich and M. Pflitsch, Earnings management around the Tax Cuts and Jobs Act of 2017
  (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3721848)
• M. Pflitsch, The Investors’ Assessment of Cross-Border M&A – Repatriation Taxes, Agency Conflicts and the TCJA
  (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4145698)                          
• B. Bulloch, D. Lynch, M. Pflitsch, and J. Schroeder, Changes in Reserves for Uncertain Tax Positions Prior to and Following Purchases of Auditor Provided Tax Services
  (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4733684)