Publications
Firms’ Real and Reporting Responses to Taxation: A Review
Journal of Accounting and Economics (2025) (with Rebecca Lester)
How Do Multinational Companies Respond to Destination-based Taxes?
Review of Accounting Studies (2025) (with Lisa De Simone)
The Impact of Tax Shields on Bankruptcy Risk and Resource Allocation
Review of Accounting Studies (2025)
ESG Disclosures in the Private Equity Industry
Journal of Accounting Research (2024) (with Jefferson Abraham and Florin Vasvari)
Private Equity and Local Public Finances
Journal of Accounting Research (2023) (with Peter Severin)
Measuring the Expected Effects of the Global Tax Reform
Review of Financial Studies (2023) (with Roberto Gomez Cram)
Tax Competition and Employment
The Accounting Review (2023) (with Stephen Glaeser and Ann-Catherin Werner)
How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market
Journal of Accounting and Economics (2022) (with Jinhwan Kim)
Real Effects of Private Country-by-Country Disclosure
The Accounting Review (2022) (with Lisa De Simone)
Working Papers
Corporate Tax Policy in Developed Countries and Economic Activity in Africa
(with Jeffrey L. Hoopes, Daniel Klein, Rebecca Lester, and Julian Marenz)
Carbon Leakage to Developing Countries
(with Diego Kaenzig and Julian Marenz)
Taxes and the Global Spillovers of AI Investments
(with Emilia Gschossmann)
The Global Network of Oligarch Companies
(with John Gallemore, Jinhwan Kim, and Iman Taghaddosinejad)
Work in Progress
Advancing Tax Research with Recent Econometric Tools – Survey and Applications
(with Philipp Doerrenberg)
Proprietary Costs and Information Effects of Mandatory Public Country-by-Country Reporting
(with Beatrice Michaeli, Inga Schulz and Johannes Voget), supported by NBER grant for research on Tax Competition and Business Taxation
Marcel Olbert 