IDEAS home Printed from https://ideas.repec.org/f/pgo907.html
   My authors  Follow this author

Sarah Godar

Personal Details

First Name:Sarah
Middle Name:
Last Name:Godar
Suffix:
RePEc Short-ID:pgo907
[This author has chosen not to make the email address public]
Terminal Degree:2022 Institut ekonomických studií; Univerzita Karlova v Praze (from RePEc Genealogy)

Affiliation

Observatoire Européen de la Fiscalité
Paris School of Economics

Paris, France
https://www.taxobservatory.eu/
RePEc:edi:eutaxfr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022. "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers halshs-04103691, HAL.
  2. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.
  3. Tommaso Faccio & Sarah Godar & Patr Jansky & Oliver Seabarron, 2021. "How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports," Working Papers IES 2021/22, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2021.
  4. Hannes Fauser & Sarah Godar, 2021. "Income tax noncompliance in Germany, 2001-2014," Working Papers IES 2021/36, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2021.
  5. Petr Jansky & Sarah Godar, 2020. "Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates," Working Papers IES 2020/37, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2020.
  6. Sarah Godar, 2018. "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES 2018/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
  7. Sarah Godar & Achim Truger, 2017. "Shifting priorities in EU tax policies," IMK Studies 55-2017, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
  8. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany," IMK Working Paper 150-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

    repec:ilo:ilowps:994855103402676 is not listed on IDEAS

Articles

  1. Sarah Godar & Erich Wittenberg, 2023. "Offshore-Finanzvermögen: Steuerhinterziehung als Motiv hat an Bedeutung verloren: Interview," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 90(47), pages 657-657.
  2. Souleymane Faye & Sarah Godar & Gabriel Zucman, 2023. "Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 90(47), pages 649-656.
  3. Sarah Godar & Petr Janský, 2021. "Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates," Post-Communist Economies, Taylor & Francis Journals, vol. 33(6), pages 726-750, August.
  4. Sarah Godar, 2021. "Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(4), pages 345-375.
  5. Godar, Sarah & Paetz, Christoph & Truger, Achim, 2015. "Spielräume für eine gerechtere Steuerpolitik in den OECD-Ländern," WSI-Mitteilungen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 68(4), pages 263-271.
  6. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.

    Cited by:

    1. Timm, Lisa Marie & Giuliodori, Massimo & Muller, Paul, 2022. "Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands," IZA Discussion Papers 15582, Institute of Labor Economics (IZA).
    2. MIHÄ‚ILÄ‚, Nicoleta, 2021. "Globalization, Tax Policy And Tax Havens. Some Critical Considerations," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(4), pages 71-87, December.
    3. Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.

  2. Tommaso Faccio & Sarah Godar & Patr Jansky & Oliver Seabarron, 2021. "How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports," Working Papers IES 2021/22, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2021.

    Cited by:

    1. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.

  3. Petr Jansky & Sarah Godar, 2020. "Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates," Working Papers IES 2020/37, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Sep 2020.

    Cited by:

    1. Kasper Brandt, 2020. "Illicit financial flows and the Global South: A review of methods and evidence," WIDER Working Paper Series wp-2020-169, World Institute for Development Economic Research (UNU-WIDER).
    2. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).

  4. Sarah Godar, 2018. "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES 2018/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.

    Cited by:

    1. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.
    2. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).

  5. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany," IMK Working Paper 150-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

    Cited by:

    1. Achim Truger, 2015. "Implementing the golden rule for public investment in Europe," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 138, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    2. Ruoff, Bea., 2016. "Labour market developments in Germany : tales of decency and stability," ILO Working Papers 994899913402676, International Labour Organization.
    3. Madalina Ecaterina Popescu & Eva Militaru & Larisa Stanila & Maria Denisa Vasilescu & Amalia Cristescu, 2019. "Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania," Sustainability, MDPI, vol. 11(22), pages 1-16, November.
    4. Jan Behringer & Till van Treeck & Achim Truger, 2020. "How to reduce Germany's current account surplus?," Working Papers 8, Forum New Economy.

Articles

  1. Sarah Godar & Petr Janský, 2021. "Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates," Post-Communist Economies, Taylor & Francis Journals, vol. 33(6), pages 726-750, August.
    See citations under working paper version above.
  2. Sarah Godar, 2021. "Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(4), pages 345-375.

    Cited by:

    1. Viertola, Marika, 2023. "Profit shifting of multinational enterprises: evidence from the Nordics," Working Papers 155, VATT Institute for Economic Research.
    2. Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers IES 2023/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2023.
    3. Souillard, Baptiste, 2022. "Corporate tax cuts and firm employment: A match made in haven?," Economics Letters, Elsevier, vol. 219(C).

  3. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    See citations under working paper version above.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 8 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (6) 2015-06-27 2017-06-11 2021-07-12 2021-12-13 2022-01-10 2022-01-24. Author is listed
  2. NEP-PUB: Public Finance (6) 2017-06-11 2019-02-18 2021-07-12 2021-12-13 2022-01-10 2022-01-24. Author is listed
  3. NEP-EUR: Microeconomic European Issues (4) 2019-02-18 2020-10-05 2021-12-13 2022-01-10. Author is listed
  4. NEP-EEC: European Economics (2) 2015-06-27 2022-01-24. Author is listed
  5. NEP-IUE: Informal and Underground Economics (2) 2021-12-13 2022-01-10. Author is listed
  6. NEP-ACC: Accounting and Auditing (1) 2022-01-24
  7. NEP-INT: International Trade (1) 2021-07-12
  8. NEP-LAW: Law and Economics (1) 2022-01-24
  9. NEP-MAC: Macroeconomics (1) 2015-06-27

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Sarah Godar should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.